Environmental audit practices in small and medium scale enterprises in Nigeria

dc.contributor.authorOsemene, O. F
dc.contributor.authorkasum, A. S
dc.contributor.authorYahaya, K. A.
dc.date.accessioned2018-06-19T14:01:57Z
dc.date.available2018-06-19T14:01:57Z
dc.date.issued2012
dc.description.abstractThe study assessed environmental audit practice as well as the effectiveness of environmental laws in small and medium scale enterprises (SMEs) in Nigeria. It also evaluated the impact of SMEs activities on the environment and on human health. This was with a view to determining the extent of compliance of audit practice with environmental laws. Relevant data were obtained from workers using judgmental sampling technique in ten different SME categories across the country with the aid of pre-tested questionnaire, interview schedule and Focus Group Discussion. The data was analyzed using descriptive statistics and analysis of variance. The results of the analyses revealed that: (1) some of the ten different SME categories in Nigeria are significantly influenced by existing environmental laws, (2) some of the activities of the SMEs have negative effects on human health and on the environment, (3) managements of SMEs are keen on implementing environmental audits that do not attract additional production cost and that facilitate quick access to funds from financial houses, and (4) generally, the extent of compliance of SMEs to the requirements of the existing environmental laws is poor. Among many others, the study also revealed that there are significant differences among: (1) different SME categories with respect to the extent of implementation of each type of environmental audit in Nigerian SMEs, (2) different SME categories with respect to the influence of environmental laws on their audit practices, (3) different SME categories from different zones with respect to the extent of implementation of each type of environmental audit types, and (4) among zones with respect to the degree of influence of environmental laws on SME audits practices.en_US
dc.identifier.urihttp://digitalscholarship.tnstate.edu/ams/vol1/iss1/2/
dc.identifier.urihttp://hdl.handle.net/123456789/561
dc.language.isoenen_US
dc.publisherAnnals of Management Science. International Center for Business and Management Excellence, Tennessee State University, U.S.Aen_US
dc.relation.ispartofseries1;1
dc.subjectEnvironmental Auditen_US
dc.subjectSmall and Medium Scale Enterprisesen_US
dc.subjectNigeriaen_US
dc.subjectPracticesen_US
dc.titleEnvironmental audit practices in small and medium scale enterprises in Nigeriaen_US
dc.typeArticleen_US

Files

Original bundle
Now showing 1 - 1 of 1
No Thumbnail Available
Name:
Environmental Audit Practices in Small and Medium Scale Enterprises in Nigeria.docx
Size:
15.13 KB
Format:
Microsoft Word XML
Description:
Article
License bundle
Now showing 1 - 1 of 1
No Thumbnail Available
Name:
license.txt
Size:
1.69 KB
Format:
Item-specific license agreed upon to submission
Description:

Collections