• The Journal of Asian Finance, Economics and Business
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• 제8권3호
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• pp.1021-1034
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• 2021

The study investigates and measures the impact of the emotional intelligence orientation on audit sustainability in Vietnam. Survey data for this research were collected from 260 auditors (CPAs) currently working in auditing firms, for the period from April 2020 to July 2020. In this study, we have built a model with two dependent variables (Emotional intelligence orientation and Audit sustainability) and six independent variables (Proactive audit vision, Continuous audit development, Dynamic audit experience, Audit environmental change, Stakeholder expectation pressure, Advocacy culture). The research methods used include Cronbach's Alpha test, exploratory factor analysis (EFA), confirmation factor analysis (CFA) and linear structural model analysis (SEM). The results showed that (1) Proactive audit vision, (2) Continuous audit development, (3) Dynamic audit experience, (4) Audit environmental change, (5) Stakeholder expectation pressure are positively related to emotional intelligence orientation. However, Advocacy culture is not positively related to Emotional intelligence orientation. The findings of this study suggest that emotional intelligence orientation positively impacts audit sustainability (similar to the findings by Thapayom, Ussahawanitchakit, & Boonlua, 2017, 2018 in Thailand). The results of this study provide a scientific basis for managers at auditing firms to make appropriate decisions to improve auditing activities in the coming years.

• 산업진흥연구
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• 제5권4호
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• pp.39-53
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• 2020

최근 사회혁신기업에 대한 경영공시나 자율경영공시 등 회계의 투명성을 기반으로 한 기업신뢰에 대한 요구가 증가함에 따라 사회혁신기업도 회계 및 세무업무에 대한 직무가 중요해지고 있는 상황에서, 본 연구는 그동안 연구되지 않은 NCS 회계·감사 및 세무분야 직무가 지속가능성에 미치는 영향에 대하여 살펴보았다. 특히 경영공시나 재무제표의 적정성 등에 대한 문제는 회계업무담당자가 얼마나 윤리적으로 업무처리를 수행하는가에 달려있다. 따라서 회계업무담당자의 회계윤리가 NCS 회계·감사 및 세무분야 직무가 지속가능성에 미치는 영향관계에서의 매개역할에 대하여 살펴보았다. 연구대상은 서울, 부산 등 특별시와 광역시에 설립된 사회적기업을 포함하여 사회적협동조합 등 사회혁신기업 50개 기업에서 회계업무를 담당자는 500명을 대상으로 설문을 조사하고, 이중 372개의 유효설문지를 가지고 경로분석을 실시하였다. 분석결과 NCS 회계·감사 및 세무분야 직무는 사회혁신기업의 지속가능성 요소인 경제적 가치와 사회적가치 및 환경적가치에 모두 유의한 영향을 미치고 있다. 또한 NCS 회계·감사 및 세무분야 직무는 회계윤리에도 유의한 영향을 미치며, 회계윤리는 경제적가치를 제외하고 사회적가치와 환경적가치에 유의한 영향을 미치는 것으로 나타났다. 또한, NCS 회계·감사 및 세무분야 직무와 사회혁신기업의 지속가능성 요소 사이에서 회계윤리는 매개효과가 있는 것으로 나타났다. 특히 NCS 회계·감사 및 세무분야 직무와 사회적가치의 관계에서는 완전매개효과 있는 것으로 나타났다.

• 교육녹색환경연구
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• 제19권3호
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• pp.26-37
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• 2020

이 연구의 목적은 지속가능성 교육을 위하여 초등학교 교육과정에 적용할 수 있는 생태감사 프로그램의 개발 방안을 마련하는 것이다. 학교 생태감사는 학생 또는 학교라는 집단이 학교의 환경적 문제점을 스스로 파악하고 해결할 수 있도록 하는 것으로, 이를 통해 오래갈 의사결정과 태도를 함양할 수 있다. 문헌 연구를 통해 초등학교 교육과정에 적용 가능한 생태감사 프로젝트 학습 프로그램을 개발하였다. 개발한 프로그램은 6학년을 대상으로 하며, 생태감사의 절차적 과정 및 교육과정을 반영하여 16차시로 구성하였다. 개발된 프로그램의 학교 현장 안착 및 학교 지속가능성 향상을 위해서는 학교 환경을 주기적으로 관찰할 수 있는 학교 환경관리 시스템의 도입과 학교 교사의 역량 강화, 학교 외부의 전문적 인증제도 등이 필요하다. 그리고 이러한 상향식 정책 결정 체제로서, 학생들의 환경교육 활동을 통한 지속 가능한 학교 문화 확산도 기대할 수 있다.

• The Journal of Asian Finance, Economics and Business
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• 제7권12호
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• pp.831-843
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• 2020

The objective of this study is to examine the effects of audit socialization and professional commitment on professional success of tax auditors in Thailand through individual learning as the moderator. The specific research questions are: (1) How audit socialization affects professional commitment, (2) How professional commitment influences professional success, and (3) How individual learning moderates the audit socialization-professional commitment relationships, the audit socialization-professional success relationships, and the professional commitment-professional success relationships. This study collected data from 249 tax auditors in Thailand by using questionnaire. To investigate the research relationships, both structural equation model and multiple regression analysis are implemented. Within the research results, audit socialization has a significant positive effect on professional commitment and professional success while professional commitment has an important positive influence on professional success. Similarly, individual learning positively moderates the professional commitment-professional success relationships. In summary, audit socialization is important for auditing professions and it is a key determinant of professional success. Thus, auditors need to pay attention to audit socialization through learning and understanding it and applying its concepts to audit works to increase auditors' professional success, continuous survival and long-term sustainability.

• The Journal of Asian Finance, Economics and Business
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• 제7권12호
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• pp.885-894
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• 2020

This paper aims to provide a review concept regarding the relationship between corporate governance and corporate sustainability in Indonesia. This paper examines the mechanisms and guidelines for implementing good corporate governance. This research used the literature review method and explores some effective corporate governance principles such as transparency, accountability, responsibility, independence, fairness, and equality to achieve business sustainability in Indonesia's setting. The results show that good corporate governance regulation in Indonesia has been improved, but the enforcement is still needed to be optimized because good corporate governance will positively impact corporate sustainability. Thus, sustainability requires more corporate innovation because sustainability is about how a company can create profits and value-added to society through corporate social responsibility (CSR) programs and how the company can contribute to the preservation of nature and the environment. In Indonesia, the board of directors, the board of commissioners, and the audit committees are positively related to CSR disclosure. Thus, leadership and management efforts are crucial. However, to comprehensively support the synergy of implementing good corporate governance, we need the role of the state, the business community, and society. This study provides important insights into the implementation of good corporate governance in achieving corporate sustainability in Indonesia.

• 한국환경교육학회지:환경교육
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• 제21권4호
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• pp.1-11
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• 2008

The purpose of this study is to evaluate an environmental education model school and to devise proper plans for school management through the school eco-audit. The results of this study are as follows. Firstly, environmental education model school is analysed from view point of planning and executing. So that, environmental education model school put emphasis on executing rather than planning. It requires to emphasis planning, for example, establishing environment management system, ecological measures, environment reporting. Secondly, environmental education model school is in the incipient stage as the environment prevention. The preparation for planning is inefficient compared to the ecological pretest of school eco-audit. In the aspect of ecological measures and education, the participant of all the school staff is unsatisfactory. In conclusion, the school eco-audit could be presented as a key role for establishing basic organizational conditions, ecological measures and education for sustainable development, It is necessary to drive environmental education model school to achieve extended effect for sustainable society.

• The Journal of Asian Finance, Economics and Business
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• 제9권4호
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• pp.251-259
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• 2022

This study investigates the impact of ownership structures and audit quality on carbon emission disclosure. It also examines how audit quality affects the relationship between ownership structures and carbon emission disclosure. This research includes 106 standalone sustainability reports from non-financial companies that were listed on the Indonesia Stock Exchange (IDX) between 2015 and 2018. Our findings show that family and concentrated ownerships convey less information about carbon emissions. Our results fail to demonstrate that disclosure of carbon emissions could be a corporation's approach to respond to stakeholder pressure and public visibility and to provide legitimacy for its existence. We also find a positive and significant association between high-quality (Big4) auditors and carbon emission performance. Our further result suggests that Big4 auditors seem to compromise their high standard quality on auditing family and concentrated ownership firms. They fail to influence their family and concentrated ownership clients to be socially responsible. Policymakers should support the existence of Big4 auditors as a driver of carbon emission performance. Top management should be proactive to tackle carbon emission issues by adopting stakeholder-driven mechanisms and establishing legitimacy with society. Nevertheless, the involvement of family and highly concentrated shareholders in decision-making processes and information disclosure should not be encouraged.

• The Journal of Asian Finance, Economics and Business
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• 제10권2호
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• pp.99-108
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• 2023

This study's goal is to investigate the effects of board size, the number of annual board meetings, the profitability of the company, and the audit Committee on the disclosure of climate change in Saudi companies listed on the stock exchange. It was conducted to evaluate affecting some factors on carbon emissions by the regression model. The study uses the content analysis method. Data was collected from the annual and sustainability reports, and the platform database Refinitiv, an LSEG (London Stock Exchange Group Company) for the period 2018 to 2021. The study sample is 51 companies. The study findings showed Saudi Arabia saw its first significant overall drop in CO2 emissions with a 22.61 MtCO2 decline (3.93%) in 2018. The study revealed a positive connection between the size of the director's board, and the disclosure of carbon emissions in Saudi firms listed on the stock market. While other factors are not related to the number of director's board meetings, the audit committee, and the profitability of the company on the disclosure of carbon emissions in the Saudi companies listed on the stock exchange.

• 대한교통학회지
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• 제29권2호
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• pp.47-58
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• 2011

최근 OECD 국가에서는 공공투자사업과 정책의 성과를 감사행정을 통해 적극 평가함에 따라 본 연구에서는 국내 교통투자사업 및 정책의 성과를 사전적으로 평가 점검할 수 있는 교통계획 분야의 성과감사 평가기준 및 방법론을 개발하였다. 또한 국내 교통분야 감사 실태를 조사하여 중요도분석(IPA)을 수행하였으며, 분석결과 교통행정분야(계획-건설-운영관리-기타) 중 교통계획 분야의 감사가 부족하였고 특히 민자, 항공 및 물류 분야는 감사빈도 및 접근 방법의 변경 등 성과감사 방법론의 개선이 필요한 분야로 나타났다. 따라서 본 연구에서는 주요국 감사원의 교통계획 분야 감사사례를 분석하여 성과감사 평가기준 및 감사방법론을 고찰한 후 주요국의 교통계획 분야 성과감사 평가기준 및 성과감사 방법론을 도출하였다. 먼저 성과감사 평가기준으로 영국 PPG13의 교통계획 지침, 미국의 3C 교통계획수립 지침 등 영 미의 교통계획의 수립원칙과 영 미 감사원의 교통계획 분야 성과감사 평가기준을 고찰한 후 교통계획의 정책성과(형평성, 환경적 지속가능성), 정책수단(인과성), 행정절차(일관성, 협조성, 종합성)를 점검할 수 있는 5Es+4Cs 기준을 정립하였다. 그리고 향후 교통계획 분야 성과감사 시 적용 가능한 교통계획 분야 성과감사 방법론을 정립하기 위한 주요국의 교통계획 분야 감사 초점과 분석지표를 체크리스트 형태로 제시하였으며, 국내 교통계획 분야 전문가 설문조사를 통해 각 체크리스트에 대한 중요도를 순위로 제시 활용토록 하였다. 향후 과제로 교통 및 물류분야의 정책 및 사업이 지속가능한 성과를 달성하기 위해 서는 성과감사 평가기준 및 방법론을 지속적으로 보완 정비하여 나가야할 필요가 있다고 판단된다.

• 한국의류산업학회지
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• 제24권2호
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• pp.206-216
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• 2022

This study sought to examine the sustainability criteria found in the global sourcing practices of global fashion retailers. Sustainable supply chain management, with a particular focus on the sustainability criteria of global sourcing, was analyzed. This qualitative study was based on a focus group interview and corporate social responsibility (CSR) annual reports. Eight master categories, 18 middle categories, and 37 bottom categories were extracted. The key categories and their middle categories were as follows: (1) Social compliance (working conditions, employment, safety); (2) Environment concerns (environmental pollution management, eco-friendly production, supply chain environment); (3) Energy efficiency (energy saving program, store environment); (4) Consumer protection (restricted substances management, consumer product safety improvement); (5) Management system (code of conduct, triangle audit system); (6) Community social activities (local community service, voluntary activities, charitable activities); (7) External stakeholder engagement (media & non-governmental organization management, maintenance of relationship with local authority); (8) Brand protection (respect for companies' intellectual property). The findings of this study offer academically significant insights into the sustainability criteria that can be encountered by companies under diverse global sourcing scenarios, revealing that global sourcing by fashion retailers is not merely a means of reducing costs, but a way of generating new jobs and making a social contribution to developing countries. The study's findings also have practical significance, offering guidelines for general CSR activities in the global sourcing process.