Please use this identifier to cite or link to this item: http://hdl.handle.net/10321/1634
DC FieldValueLanguage
dc.contributor.authorNyide, Celani John-
dc.contributor.authorLekhanya, Lawrence Mpele-
dc.date.accessioned2016-10-05T08:01:23Z-
dc.date.available2016-10-05T08:01:23Z-
dc.date.issued2016-
dc.identifier.citationNyide, C. J. and Lekhanya, L.M. 2016. Environmental Management Accounting (EMA) in the developing economy : a case of the hotel sector. Corporate Ownership & Control. 13(4): 575-582.en_US
dc.identifier.issn1810-3057-
dc.identifier.urihttp://hdl.handle.net/10321/1634-
dc.description.abstractThe 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.en_US
dc.format.extent8 pen_US
dc.language.isoenen_US
dc.publisherVirtus Interpressen_US
dc.relation.ispartofCorporate ownership & control (Online)-
dc.subjectDeveloping economyen_US
dc.subjectEMA Toolsen_US
dc.subjectEnvironmental Costsen_US
dc.subjectEnvironmental Perofrmanceen_US
dc.subjectEnabling and Limiting Factorsen_US
dc.titleEnvironmental Management Accounting (EMA) in the developing economy : a case of the hotel sectoren_US
dc.typeArticleen_US
dc.publisher.uriwww.virtusinterpress.org/ENVIRONMENTAL-MANAGEMENT,4280.htmlen_US
dc.dut-rims.pubnumDUT-005437en_US
item.languageiso639-1other-
item.fulltextWith Fulltext-
item.grantfulltextopen-
Appears in Collections:Research Publications (Management Sciences)
Files in This Item:
File Description SizeFormat
COC_Nyide_Volume_13_Issue_4_Summer_2016_Continued4.pdf514.9 kBAdobe PDFThumbnail
View/Open
Show simple item record

Page view(s)

443
checked on Nov 26, 2020

Download(s)

311
checked on Nov 26, 2020

Google ScholarTM

Check


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.