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Integrating hotel environmental strategies with management control: a structuration approach

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  • Lai Hong Chung
  • Lee D. Parker

Abstract

This study addresses the development of environmental strategies and associated management control in the international hotel industry, a sector of major economic and environmental impact hitherto largely neglected in the environmental management and accountability literature. The low key level of commitment to environmental management currently exhibited by the industry is considered in the context of dominant systems of hotel management performance evaluation and control, as well as the industry's current strategic management and budgetary practices. Informed by Giddens' structuration theory, the study offers a new theoretical framework, environmentally efficient resourcing, as a structured approach to the development of hotel environmental strategy and its management. Copyright © 2006 John Wiley & Sons, Ltd and ERP Environment.

Suggested Citation

  • Lai Hong Chung & Lee D. Parker, 2008. "Integrating hotel environmental strategies with management control: a structuration approach," Business Strategy and the Environment, Wiley Blackwell, vol. 17(4), pages 272-286, May.
    • Handle: RePEc:bla:bstrat:v:17:y:2008:i:4:p:272-286
    DOI: 10.1002/bse.546
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    References listed on IDEAS

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    1. Obrien, Peter W. & Parker, Lee D., 1999. "Environmental Strategies and the International Hotel Industry," Journal of Management & Organization, Cambridge University Press, vol. 5(1), pages 12-25, January.
    2. Álvarez Gil, M. J. & Burgos Jiménez, J. & Céspedes Lorente, J. J., 2001. "An analysis of environmental management, organizational context and performance of Spanish hotels," Omega, Elsevier, vol. 29(6), pages 457-471, December.
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    5. Lee D. Parker, 2000. "Environmental Costing: A path to Implementation," Australian Accounting Review, CPA Australia, vol. 10(22), pages 43-51, November.
    6. William Q. Judge & Thomas J. Douglas, 1998. "Performance Implications of Incorporating Natural Environmental Issues into the Strategic Planning Process: An Empirical Assessment," Journal of Management Studies, Wiley Blackwell, vol. 35(2), pages 241-262, March.
    7. Macintosh, Norman B. & Scapens, Robert W., 1990. "Structuration theory in management accounting," Accounting, Organizations and Society, Elsevier, vol. 15(5), pages 455-477.
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    Cited by:

    1. Englund, Hans & Gerdin, Jonas, 2014. "Structuration theory in accounting research: Applications and applicability," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(2), pages 162-180.
    2. Kevin Baird & Sophia Su & Amy Tung, 2018. "Organizational Culture and Environmental Activity Management," Business Strategy and the Environment, Wiley Blackwell, vol. 27(3), pages 403-414, March.
    3. Chung, Lai Hong & Parker, Lee D., 2010. "Managing social and environmental action and accountability in the hospitality industry: A Singapore perspective," Accounting forum, Elsevier, vol. 34(1), pages 46-53.
    4. Piotr Zientara & Paulina Bohdanowicz-Godfrey & Claire Whitely & Grzegorz Maciejewski, 2020. "A Case Study of LightStay (2010–2017)—Hilton’s Corporate Responsibility Management System," Energies, MDPI, vol. 13(9), pages 1-22, May.
    5. Sakshi & Shashi & Roberto Cerchione & Harbhajan Bansal, 2020. "Measuring the impact of sustainability policy and practices in tourism and hospitality industry," Business Strategy and the Environment, Wiley Blackwell, vol. 29(3), pages 1109-1126, March.
    6. Englund, Hans & Gerdin, Jonas & Burns, John, 2011. "25 Years of Giddens in accounting research: Achievements, limitations and the future," Accounting, Organizations and Society, Elsevier, vol. 36(8), pages 494-513.
    7. Nathalie Crutzen, 2013. "Corporate Sustainability, Strategy And Accounting Controls: An Exploration Of Corporate Practices," Post-Print hal-00997955, HAL.
    8. Jean Tsitaire Arrive & Mei Feng, 2018. "The complexity of the environment, management control and firm performance," Business Strategy and the Environment, Wiley Blackwell, vol. 27(8), pages 1347-1354, December.
    9. Biswaraj Ghosh & Christian Herzig & Musa Mangena, 2019. "Controlling for sustainability strategies: findings from research and directions for the future," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(1), pages 5-24, April.
    10. Roxana STEGEREAN & AnamariaPETRE & Alexandru CHIS, 2014. "Environmental Strategy And Hotel Competitiveness-Evidence From Bra?Ov County," Proceedings of the INTERNATIONAL MANAGEMENT CONFERENCE, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 8(1), pages 590-597, November.
    11. Nathalie Crutzen, 2013. "Corporate Sustainability, Strategy And Accounting Controls: An Exploration Of Corporate Practices," Post-Print hal-00996790, HAL.
    12. Scott Victor Valentine, 2010. "The Green Onion: a corporate environmental strategy framework," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 17(5), pages 284-298, September.

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