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A qualitative investigation of the Environmental Management Accounting practices for the optimisation of environmental costs in the South African hotel sector

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  • Celani John Nyide

    (Durban University of Technology)

Abstract

The successful management of environmental impacts and environmental costs depends on the implementation of the appropriate Environmental Management Accounting practices (EMAPs). EMAPs provides a pragmatic response to the widely reported criticisms of conventional management accounting practices. This paper reports on the EMAPs evident from the hotel sector in South African, used in order to optimise of environmental costs. Purposive sampling was used to select the hotel group that met the discriminatory criterion. Considering that this study was exploratory in nature, in-depth interviews were conducted with 10 respondents. The study found that the implementation EMAPs is limited in the South African hotel sector. This is due to the fact that the implementation of these practices is voluntary at this stage and there is no awareness by the hotels of the existing framework that they can use. Moreover, there is negligible pressure from the government for the hotels to see a need to reduce their environmental costs. Environmental Cost Accounting and Material Flow Cost Accounting are prominently used by the investigated hotels for the optimisation of environmental costs. The development and implementation of new technologies that complement EMAPs were found to be a challenge because of the shortage of skilled personnel and massive investments.

Suggested Citation

  • 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.
    • Handle: RePEc:sek:ibmpro:8612065
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    File URL: https://iises.net/proceedings/10th-business-management-conference-paris/table-of-content/detail?cid=86&iid=004&rid=12065
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    References listed on IDEAS

    as
    1. Donev, Georgi & van Sark, Wilfried G.J.H.M. & Blok, Kornelis & Dintchev, Ognjan, 2012. "Solar water heating potential in South Africa in dynamic energy market conditions," Renewable and Sustainable Energy Reviews, Elsevier, vol. 16(5), pages 3002-3013.
    2. 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(01).
    3. 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.
    4. Lee D. Parker & Lai Hong Chung, 2018. "Structuring social and environmental management control and accountability," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 31(3), pages 993-1023, March.
    5. Ateba, Benedict Belobo & Jurgens Prinsloo, Johannes, 2019. "Strategic management for electricity supply sustainability in South Africa," Utilities Policy, Elsevier, vol. 56(C), pages 92-103.
    6. 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.
    7. Gössling, Stefan & Peeters, Paul & Hall, C. Michael & Ceron, Jean-Paul & Dubois, Ghislain & Lehmann, La Vergne & Scott, Daniel, 2012. "Tourism and water use: Supply, demand, and security. An international review," Tourism Management, Elsevier, vol. 33(1), pages 1-15.
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    Cited by:

    1. Silas Mukwarami & Chekani Nkwaira & Huibrecht Margaretha van der Poll, 2023. "Environmental Management Accounting Implementation Challenges and Supply Chain Management in Emerging Economies’ Manufacturing Sector," Sustainability, MDPI, vol. 15(2), pages 1-18, January.
    2. Filipa Campos & Luís Lima Santos & Conceição Gomes & Lucília Cardoso, 2022. "Management Accounting Practices in the Hospitality Industry: A Systematic Review and Critical Approach," Tourism and Hospitality, MDPI, vol. 3(1), pages 1-22, February.

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    More about this item

    Keywords

    Environmental Management Accounting Practices; Environmental Costs; Hotel Sector; Optimisation; South Africa;
    All these keywords.

    JEL classification:

    • Q51 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Valuation of Environmental Effects
    • 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
    • G30 - Financial Economics - - Corporate Finance and Governance - - - General

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