Research Publications (Accounting and Informatics)
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Item Environmental management tools(Business Perspectives, 2015) Doorasamy, MishelleThe aim of this study was to assess effectiveness of environmental management tools currently being used by manufac-turing and their impact on the adoption of cleaner production techniques. The objectives of the study were to identify the benefits of adopting CP technologies as compared to end-of-pipe technology based on primary and secondary lite-rature as well as empirical findings; to identify CP options available to management and other stakeholders by demon-strating the potential environmental and economic benefits of cleaner production processes and technologies, and to make recommendations that will assist the company in its decision making process. A survey on paper and pulp manu-facturing companies was conducted to assess what environmental management tools that companies were using and the effectiveness of these tools in improving environmental performance. Findings of the research suggest environmental costs are significantly underestimated by management. Environmental costs reflected on financial statements were not a true reflection of actual environmental cost incurred by the company. Cost allocation to cost centres, were based on traditional cost accounting system not on an environmental management accounting system. Thus, many companies were still investing in end-of-technologies and not on CP technologies.Item Identifying environmental and economic benefits of cleaner production in a manufacturing company: a case study of a paper and pulp manufacturing company in KwaZulu-Natal(Business Perspectives, 2015) Doorasamy, MishelleThe purpose of this paper is to demonstrate how companies could improve their environmental performance by adopting cleaner production technologies (CPT) and techniques. The methodology used in this research was a case study. This study involved both qualitative and quantitative research methods. The study was based on the steam production process using coal-fired boilers in a paper manufacturing company in KwaZulu-Natal. The study found that the company would save on input resources and reduce the amount of waste generated by adopting CPT. Environmental management accounting (EMA) supports CP strategies by effectively providing information for the optimization of products and production systems.