IDEAS home Printed from https://ideas.repec.org/a/aud/audfin/v134y2016i14p217.html
   My bibliography  Save this article

The impact of auditing on green information and communication technologies

Author

Listed:
  • Laura-Diana RADU

    (Alexandru Ioan Cuza University of Iasi)

Abstract

The main purpose of this paper is to identify how auditors can contribute to supporting the protection of natural environment, without this being subject to their engagement. The interest in the topic was determined, on the one hand, by the infiltration of the information and communication technologies (ICT) in the auditors’ work and, on the other hand, by the significant increase of the concerns for environmental protection. The intersection of the two areas has led to the concept of green ICT auditing, approached by the present study. Within it, we argued the importance of establishing positive connections between auditing, environment and ICT for the society. We provided a brief presentation of the green ICT concept, as a result of the selection and study of the most relevant opinions from the specific literature. Next, in the most important part of the paper, we presented in detail how auditing can contribute to augmenting the favourable influences of green ICT on the environment, the latter being regarded both as a subject and as an object of auditing. Based on the information collected while performing the study, we concluded that auditors can have a significant role in decreasing the influence of ICT on the environment, but only if their endeavours are supported and sustained by the companies subject to audit engagements.

Suggested Citation

  • Laura-Diana RADU, 2016. "The impact of auditing on green information and communication technologies," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(134), pages 217-217, January.
  • Handle: RePEc:aud:audfin:v:134:y:2016:i:14:p:217
    as

    Download full text from publisher

    File URL: http://revista.cafr.ro/temp/Article_9458.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Anonymous, 2013. "Introduction to the Issue," Journal of Wine Economics, Cambridge University Press, vol. 8(2), pages 129-130, November.
    2. Abagail McWilliams & Donald Siegel, 2000. "Corporate social responsibility and financial performance: correlation or misspecification?," Strategic Management Journal, Wiley Blackwell, vol. 21(5), pages 603-609, May.
    3. Anonymous, 2013. "Introduction to the Issue," Journal of Wine Economics, Cambridge University Press, vol. 8(3), pages 243-243, December.
    4. Moyer, Jonathan D. & Hughes, Barry B., 2012. "ICTs: Do they contribute to increased carbon emissions?," Technological Forecasting and Social Change, Elsevier, vol. 79(5), pages 919-931.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Wang, Hui-Ming Deanna & Sengupta, Sanjit, 2016. "Stakeholder relationships, brand equity, firm performance: A resource-based perspective," Journal of Business Research, Elsevier, vol. 69(12), pages 5561-5568.
    2. Ranjana Raghunathan, 2022. "Everyday Intimacies and Inter-Ethnic Relationships: Tracing Entanglements of Gender and Race in Multicultural Singapore," Sociological Research Online, , vol. 27(1), pages 77-94, March.
    3. Balint, T. & Lamperti, F. & Mandel, A. & Napoletano, M. & Roventini, A. & Sapio, A., 2017. "Complexity and the Economics of Climate Change: A Survey and a Look Forward," Ecological Economics, Elsevier, vol. 138(C), pages 252-265.
    4. Lamperti, Francesco & Bosetti, Valentina & Roventini, Andrea & Tavoni, Massimo & Treibich, Tania, 2021. "Three green financial policies to address climate risks," Journal of Financial Stability, Elsevier, vol. 54(C).
    5. Songsore, Emmanuel & Buzzelli, Michael, 2014. "Social responses to wind energy development in Ontario: The influence of health risk perceptions and associated concerns," Energy Policy, Elsevier, vol. 69(C), pages 285-296.
    6. Tapsuwan, Sorada & Polyakov, Maksym & Bark, Rosalind & Nolan, Martin, 2015. "Valuing the Barmah–Millewa Forest and in stream river flows: A spatial heteroskedasticity and autocorrelation consistent (SHAC) approach," Ecological Economics, Elsevier, vol. 110(C), pages 98-105.
    7. Omar Al-Ubaydli & John List & Claire Mackevicius & Min Sok Lee & Dana Suskind, 2019. "How Can Experiments Play a Greater Role in Public Policy? 12 Proposals from an Economic Model of Scaling," Artefactual Field Experiments 00679, The Field Experiments Website.
    8. Nepomuceno, Marcelo Vinhal & Laroche, Michel, 2015. "The impact of materialism and anti-consumption lifestyles on personal debt and account balances," Journal of Business Research, Elsevier, vol. 68(3), pages 654-664.
    9. Bertschek, Irene & Kesler, Reinhold, 2022. "Let the user speak: Is feedback on Facebook a source of firms’ innovation?," Information Economics and Policy, Elsevier, vol. 60(C).
    10. Avelino, Flor & Wittmayer, Julia M. & Pel, Bonno & Weaver, Paul & Dumitru, Adina & Haxeltine, Alex & Kemp, René & Jørgensen, Michael S. & Bauler, Tom & Ruijsink, Saskia & O'Riordan, Tim, 2019. "Transformative social innovation and (dis)empowerment," Technological Forecasting and Social Change, Elsevier, vol. 145(C), pages 195-206.
    11. Gigi Foster, 2020. "The behavioural economics of government responses to COVID-19," Journal of Behavioral Economics for Policy, Society for the Advancement of Behavioral Economics (SABE), vol. 4(S3), pages 11-43, December.
    12. Audoly, Richard & Vogt-Schilb, Adrien & Guivarch, Céline & Pfeiffer, Alexander, 2018. "Pathways toward zero-carbon electricity required for climate stabilization," Applied Energy, Elsevier, vol. 225(C), pages 884-901.
    13. Gerards, Ruud & Welters, Ricardo, 2016. "Impact of financial pressure on unemployed job search, job find success and job quality," ROA Research Memorandum 008, Maastricht University, Research Centre for Education and the Labour Market (ROA).
    14. Cairns, George & Wright, George & Fairbrother, Peter, 2016. "Promoting articulated action from diverse stakeholders in response to public policy scenarios: A case analysis of the use of ‘scenario improvisation’ method," Technological Forecasting and Social Change, Elsevier, vol. 103(C), pages 97-108.
    15. Vasile-Daniel Păvăloaia & Elena-Mădălina Teodor & Doina Fotache & Magdalena Danileţ, 2019. "Opinion Mining on Social Media Data: Sentiment Analysis of User Preferences," Sustainability, MDPI, vol. 11(16), pages 1-21, August.
    16. Cailong Xu & Ruidong Li & Wenwen Song & Tingting Wu & Shi Sun & Shuixiu Hu & Tianfu Han & Cunxiang Wu, 2021. "Responses of Branch Number and Yield Component of Soybean Cultivars Tested in Different Planting Densities," Agriculture, MDPI, vol. 11(1), pages 1-12, January.
    17. Romaniuk, Jenni & Nenycz-Thiel, Magda, 2016. "Lapsed buyers' durable brand consideration in emerging markets," Journal of Business Research, Elsevier, vol. 69(9), pages 3645-3651.
    18. Caitlin Robinson & Stefan Bouzarovski & Sarah Lindley, 2018. "Underrepresenting neighbourhood vulnerabilities? The measurement of fuel poverty in England," Environment and Planning A, , vol. 50(5), pages 1109-1127, August.
    19. Michaela Haase & Emmanuel Raufflet, 2017. "Ideologies in Markets, Organizations, and Business Ethics: Drafting a Map: Introduction to the Special Issue," Journal of Business Ethics, Springer, vol. 142(4), pages 629-639, June.
    20. Rafael Alcadipani & Cíntia Rodrigues Oliveira Medeiros, 2020. "When Corporations Cause Harm: A Critical View of Corporate Social Irresponsibility and Corporate Crimes," Journal of Business Ethics, Springer, vol. 167(2), pages 285-297, November.

    More about this item

    Keywords

    auditing; environment; green ICT; ecosystem;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth
    • F64 - International Economics - - Economic Impacts of Globalization - - - Environment
    • L86 - Industrial Organization - - Industry Studies: Services - - - Information and Internet Services; Computer Software

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:aud:audfin:v:134:y:2016:i:14:p:217. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Dumitru Valentin Florentin (email available below). General contact details of provider: http://revista.cafr.ro/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.