Naslov
Internal audit and evironmental hotel managemnet requirements

Autori
Peršić, Milena ; Janković, Sandra ; Vlašić, Dubravka ; Vejzagić, Vanja

Vrsta, podvrsta i kategorija rada
Sažeci sa skupova, sažetak, znanstveni

Izvornik
30th Annual Congress European Accounting Association - Programme and Collected Abstracts / Baptista da Cista, Carlos ; Periera, Linda - Lisabon : European Accounting Association, 2007, 263-263

Skup
30th Annual Congress European Accounting Association

Mjesto i datum
Lisabon, Portugal, 25.04.2007. - 27.04.2007

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
hotel management; environmental management; EMAS; internal audit; environmental costs

Sažetak
Environmental management system is an important part of hotel management system which allows the development, implementation and maintenance of environmental policy. Internal audit, as an independent, objective and consulting oriented activity is designed to add value and improve hotel operations. It helps to accomplish hotel objectives by bringing systematic and disciplined approach and improves the effectiveness of management and control. Hotel management requires information provided by environmental auditing, about systematic, periodic, documented and objective verification of processes connected with protecting and improving hotel environment. Environmental auditing has to be based on the principles of Environmental Management and Audit Scheme (EMAS), which is drawn up and ratified by the hotel executive management. Environmental audit includes the process of setting standards and monitoring of their application. The main task of internal environmental hotel audit is continuous improvement of environmental performance, protection and improvement of the environment and has to be supported by the entire hotel personnel. The research of the paper will be focused on the role of internal audit in recognizing and measuring hotel environmental costs.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA