IDEAS home Printed from https://ideas.repec.org/a/pdc/jrnbeh/v13y2017i1p30-41.html
   My bibliography  Save this article

The role of environmental management accounting and voluntary self-regulatory initiatives in improving resource efficiency in South African hotels

Author

Listed:
  • Celani John Nyide

Abstract

The hotel sector is linked to the excessive consumption of non-renewable resources, particularly water, energy and non-durable goods. Several hotel groups have developed voluntary self-regulatory initiatives that are aimed at improving the resource. Currently, there is limited research pertaining to the application of EMA and voluntary initiatives, particularly in the hotel sector. As a result, the implementation and application process of these initiatives remains unclear. A qualitative exploratory multiple case study research method was employed in this study. A total of 12 individuals participated in this study, which consisted of 3 general managers, 3 financial managers, 3 maintenance managers, from 4 hotels. The sample size was selected using purposive sampling. The study found that there is a fair amount of awareness, knowledge and experience of the EMA and the use of voluntary self-regulatory initiatives by the hotel sector in South Africa. However, the implementation of EMA and voluntary self-regulatory initiatives in the South African hotel sector is still at an elementary stage.

Suggested Citation

  • Celani John Nyide, 2017. "The role of environmental management accounting and voluntary self-regulatory initiatives in improving resource efficiency in South African hotels," Business and Economic Horizons (BEH), Prague Development Center, vol. 13(1), pages 30-41, March.
    • Handle: RePEc:pdc:jrnbeh:v:13:y:2017:i:1:p:30-41
    DOI: 10.15208/beh.2017.03
    as

    Download full text from publisher

    File URL: https://academicpublishingplatforms.com/downloads/pdfs/beh/volume25/201709151754_03_BEH_Vol13_Issue1_2017_Celani_Nyide_Environmental_management_accounting_resource_efficiency_South_Africa_pp.30-41.pdf
    Download Restriction: no
    File URL: https://academicpublishingplatforms.com/article.php?journal=BEH&number=25&article=2324
    Download Restriction: no
    File URL: https://libkey.io/10.15208/beh.2017.03?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Styles, David & Schoenberger, Harald & Galvez-Martos, José Luis, 2015. "Water management in the European hospitality sector: Best practice, performance benchmarks and improvement potential," Tourism Management, Elsevier, vol. 46(C), pages 187-202.
    2. Sandra Janković & Dubravka Krivačić, 2014. "Environmental accounting as perspective for hotel sustainability: literature review," Tourism and Hospitality Management, University of Rijeka, Faculty of Tourism and Hospitality Management, vol. 20(1), pages 103-120, May.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Celani John Nyide, 2019. "A qualitative investigation of the Environmental Management Accounting practices for the optimisation of environmental costs in the South African hotel sector," Proceedings of Business and Management Conferences 8612065, International Institute of Social and Economic Sciences.

    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. Nyide, Celani John, 2017. "The role of environmental management accounting and voluntary self-regulatory initiatives in improving resource efficiency in South African hotels," Business and Economic Horizons (BEH), Prague Development Center (PRADEC), vol. 13(1).
    2. Ariadna Gabarda-Mallorquí & Rosa Maria Fraguell & Anna Ribas, 2018. "Exploring Environmental Awareness and Behavior among Guests at Hotels That Apply Water-Saving Measures," Sustainability, MDPI, vol. 10(5), pages 1-15, April.
    3. Dolores Tirado & William Nilsson & Bartolomé Deyà-Tortella & Celso García, 2019. "Implementation of Water-Saving Measures in Hotels in Mallorca," Sustainability, MDPI, vol. 11(23), pages 1-13, December.
    4. Joanna Liebersbach & Alina Żabnieńska-Góra & Iwona Polarczyk & Marderos Ara Sayegh, 2021. "Feasibility of Grey Water Heat Recovery in Indoor Swimming Pools," Energies, MDPI, vol. 14(14), pages 1-41, July.
    5. Filipa Campos & Conceição Gomes & Cátia Malheiros & Luís Lima Santos, 2024. "Hospitality Environmental Indicators Enhancing Tourism Destination Sustainable Management," Administrative Sciences, MDPI, vol. 14(3), pages 1-16, February.
    6. Celani John Nyide, 2019. "A qualitative investigation of the Environmental Management Accounting practices for the optimisation of environmental costs in the South African hotel sector," Proceedings of Business and Management Conferences 8612065, International Institute of Social and Economic Sciences.
    7. Hangnan Yu & Lan Li, 2022. "Inferring Land Conditions in the Tumen River Basin by Trend Analysis Based on Satellite Imagery and Geoinformation," Sustainability, MDPI, vol. 14(9), pages 1-11, May.
    8. Massimiliano Agovino & Massimiliano Cerciello & Antonio Garofalo & Loris Landriani & Luigi Lepore, 2021. "Corporate governance and sustainability in water utilities. The effects of decorporatisation in the city of Naples, Italy," Business Strategy and the Environment, Wiley Blackwell, vol. 30(2), pages 874-890, February.
    9. Alatawi, Ibrahim A. & Ntim, Collins G. & Zras, Anis & Elmagrhi, Mohamed H., 2023. "CSR, financial and non-financial performance in the tourism sector: A systematic literature review and future research agenda," International Review of Financial Analysis, Elsevier, vol. 89(C).

    More about this item

    Keywords

    Environmental management accounting; resource efficiency; South African hotels; voluntary self-regulatory initiatives;
    All these keywords.

    JEL classification:

    • L80 - Industrial Organization - - Industry Studies: Services - - - General
    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • Q50 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - General
    • 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

    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:pdc:jrnbeh:v:13:y:2017:i:1:p:30-41. 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: Jaroslav Holecek (email available below). General contact details of provider: https://edirc.repec.org/data/pradecz.html .

    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.