The role of environmental management accounting and voluntary self-regulatory initiatives in improving resource efficiency in South African hotels

• Authors: Nyide Celani John
• Languages of publication: EN

Abstracts

EN

The hotel sector is linked to the excessive consumption of non-renewable resources, particularly water, energy and non-durable goods. Several hotel groups have developed voluntary self-regulatory initiatives that are aimed at improving the resource. Currently, there is limited research pertaining to the application of EMA and voluntary initiatives, particularly in the hotel sector. As a result, the implementation and application process of these initiatives remains unclear. A qualitative exploratory multiple case study research method was employed in this study. A total of 12 individuals participated in this study, which consisted of 3 general managers, 3 financial managers, 3 maintenance managers, from 4 hotels. The sample size was selected using purposive sampling. The study found that there is a fair amount of awareness, knowledge and experience of the EMA and the use of voluntary self-regulatory initiatives by the hotel sector in South Africa. However, the implementation of EMA and voluntary self-regulatory initiatives in the South African hotel sector is still at an elementary stage.

Keywords

EN

Environmental management accounting; resource efficiency; South African hotels; voluntary self-regulatory initiatives

Discipline

• ECONOMICS: ECONOMICS

• Publisher: Prague Development Center, Czech Republic
• Journal: Business and Economic Horizons
• Year: 2017
• Volume: Volume 13
• Issue: Issue 1
• Pages: 30-41

Dates

published

2017-04-15

Contributors

author

Nyide Celani John

• Department of Finance and Information Management, Durban University of Technology, South Africa

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