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Faculty of Management Sciences

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Subject: search.filters.subject.Environmental Costs

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    Better resource management : a qualitative investigation of environmental management accounting practices used by the South African hotel sector
    (AfricaJournals, 2019-08-26) Nyide, Celani John
    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 after having obtained saturation. Cross-case syntheses were used to analyse data after thematic coding was performed to categorise findings from hotels under investigation. 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 impacts. Results show that hotels focus on the allocation of environmental costs to activities with the aim of determining costs created and costs avoided by the hotels' operations. In addition, the investigated hotels have developed technologies such as BMS and GEPA, not only to allocate environmental costs to activities but also to trace and record flows of energy and water. Therefore, Environmental Cost Accounting (ECA) and Material Flow Cost Accounting (MFCA) are prominently used by the investigated hotels as EMAPs. These are used for the optimisation of environmental costs and to improve the environmental performance. However, 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 requirement for these to be implemented.
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    Environmental Management Accounting (EMA) in the developing economy : a case of the hotel sector
    (Virtus Interpress, 2016) Nyide, Celani John; Lekhanya, Lawrence Mpele
    The adoption of EMA is triggered by certain factors such as human resources, compliance to legislation, market factors, just to name but a few. However, the literature points out that there are limiting factors that impede the application of EMA, particularly in the developing economy. Currently, there is limited existing research on EMA practices available for use by the hotel sector in the developing economies. The overall aim of this study was to, therefore, investigate and describe factors that enable and limit the use of EMA tools by the hotel sector in South Africa, a developing economy. The research was an exploratory study and qualitative in nature using a single case study with embedded units approach. ABC Hotel Management Group formed part of this study along its 3 hotels which met the selection criteria. In-depth semi-structured interviews comprised the main method of data collection. Additional documents were analysed which included financial statements, policy documents, the Group’s website, the hotels’ websites, Group Energy Profile Analysis (GEPA) programme, and Building Monitoring Systems (BMS). There were 10 participants in this case study which included the group engineer, who is the main custodian of the Group’s environmental management systems, 3 general managers, 3 financial managers, and 3 maintenance managers. The study discovered certain external and internal factors enabling the implementation of EMA tools; and there was the existence of limiting factors, internal and external, such as the shortage of skills and knowledge.