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All Journal Indonesian Journal of Social and Environmental Issues (IJSEI)
Thomas Nyahuna
School of Accounting, Economics and Finance, University of Kwazulu Natal, South Africa
Agriculture, Biological Sciences & Forestry Humanities Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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The Choice of Environmental Management Accounting Practices Adopted by Managers: Evidence from the Hotel Sector in KwaZulu Natal, South Africa Thomas Nyahuna
Indonesian Journal of Social and Environmental Issues (IJSEI) Vol. 3 No. 2 (2022): August
Publisher : CV. Literasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (684.066 KB) | DOI: 10.47540/ijsei.v3i2.618

Abstract

To understand the ways that 5-star hotels in Kwazulu Natal use to select environmental management accounting (EMA) practices to implement, the study assists hotel managers in better understanding and effectively formulating other mechanisms for improving EMA. The paper ascertains the manner applied by managers in 5-star hotels in KwaZulu Natal province when selecting EMA practices to adopt for their business activities. To attain the key aim objective of the research, 21 interviews and observations were conducted on three 5-star hotels among hotel managers, accountants, and administration managers. The study identifies that meeting international customers’ expectations plays a dominant role in pushing hotels to select EMA practices that can be easily identified by the customers such as water and energy efficiency. 78% of the interviewees endorse that international clients choose hotels that promote environmental initiatives hence the choice of current EMA practices. In addition, this is critical because it also affects the financial performance of the hotels. The paper provides further empirical evidence in extant literature that financial performance remains the key factor influencing a decision on EMA practices to be applied by hotels in emerging markets. 
Motivations for Adopting Proactive Environmental Management Accounting Practices: Evidence from South African Firms Thomas Nyahuna; Mishelle Doorasamy
Indonesian Journal of Social and Environmental Issues (IJSEI) Vol. 3 No. 3 (2022): December
Publisher : CV. Literasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47540/ijsei.v3i3.620

Abstract

By examining environmental management accounting practices (EMAP) in South African companies, the study assists the company management to better understand their EMAP more broadly and establish effective EMAP to improve environmental management. This paper explores EMAP adopted by South African companies in Gauteng province and understands the motivation for applying the EMAP. Companies from different industrial sectors were used as the study sample. To accomplish the major aim of the study, 202 questionnaires were received as valid from the environmental managers, accountants and production managers. The study establishes that the companies are mostly using environmental management system, environmental reporting, waste management and water conservation activities as the key EMAP. This indicates that South African companies opt for EMAP with little cost involved and EMAP that does not require advanced systems in place. Also, financial gains were identified as the major motivation of EMAP adoption. This is followed by stakeholder pressure, marketing pressure and regulatory pressure. This paper will amplify literature on the EMAP adopted within industrial sectors and the motivation of adopting EMAP from an emerging market standpoint.
Co-Authors Mishelle Doorasamy