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Faculty of Accounting and Informatics

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Subject: search.filters.subject.Environmental Management Accounting (EMA)

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    The application of environmental management accounting practices on plastic pollution control in food and beverages manufacturing firms in Durban, South Africa
    (2021-07-21) Nzama, Smangele; Olarewaju, Odunayo Magret; Arise, O. A.
    Businesses are confronted with pressure from several stakeholders to become more sustainable. Plastic waste is a global environmental issue that requires immediate attention. In South Africa, waste management is poor, and the adoption of Environmental Management Accounting (EMA) is low. The deterioration of plastic waste in the environment takes time and negatively impacts the environment, the ocean and its inhabitants. The essence of carrying out this study is to observe how EMA practices can be applied to plastic pollution control in food and beverage manufacturing companies in Durban, South Africa. The quantitative approach was used in the research work and primary data was collected using questionnaires. A non-probability sampling called convenience sampling was used. Questionnaires were sent to 32 food and beverage manufacturing firms with four respondents in each. The respondents were financial managers, management accountants, factory accountants, and chief accountants. A total of 128 questionnaires were distributed and completed, only 124 questionnaires were correctly completed and analysed. Data obtained from the questionnaires were analysed using Statistical Package for Social Science (SPSS). Inferential statistics like correlation coefficient and linear regression analysis were utilized to respond to the research questions. An adverse relationship was discovered between environmental management accounting and corporate environmental strategy. It was discovered that an improvement in plastic pollution control was directly related to disclosure of environmental information. Also, an improved corporate environmental strategy will result in improved measures to control plastic pollution. Additionally, the study discovered that addressing barriers to environmental sustainability will improve the implementation of EMA. Further findings revealed that food and beverage manufacturing companies which are engaged in environmental activities tend to build a good company image and not to reduce plastic waste.
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    Assessing the use of environmental management accounting as a tool to calculate environmental costs and their impact on a company's environmental performance
    (IJMRBS, 2015-01) Doorasamy, Mishelle; Garbharran, Hari Lall
    The aim of this study was to investigate the use of Environmental Management Accounting (EMA) and identify environmental costs and their impact on environmental performance. Over the last two decades, EMA has emerged as an important approach by organizations wanting to improve their environmental and economic performance. However, despite the many pilot projects conducted that demonstrated the positive impact that EMA has on an organization, EMA implementation remains slow and lagging behind in South Africa. EMA is an environmental management tool that traces environmental costs directly to the processes and products that are responsible for those costs, thereby highlighting problem areas that need to prioritized when considering the adoption of cleaner production. Previous research identified that traditional costing systems did not adequately account for the actual environmental costs incurred by companies as much of these costs were hidden under overhead accounts. Hence, production costs were high, resulting in incorrect profit margins being set and ultimately impacting on company profitability. This paper is based on a case study of a paper manufacturing company in KwaZulu- Natal. The scope of this study was limited to the steam generation process and focused mainly on the efficiency of the current coal-fired boilers used in the boiler plant. The research methodology used in the study was both quantitative and qualitative involving triangulation. The results of the study show that EMA can improve environmental and economic performance of an organization by providing managers with more accurate values of their environmental costs.