Environmental management accounting and environmental management in manufacturing industries in Uganda

Ruth Namakonzi and Eno Inanga
Additional contact information
Ruth Namakonzi: P.O. Box 5048, Kampala, Uganda. E-mail: namakonzi_ruth@yahoo.co.uk
Eno Inanga: Corresponding author. Maastricht School of Management, Endepolsdomein 150, 6229 EP Maastricht. Postbus 1209, 6201 BE Maastricht The Netherlands. E-mail: inanga@msm.nl

No 2014/39, Working Papers from Maastricht School of Management

Abstract: Given the importance of the environment and the attention environmental issues are currently receiving from public and private organisations, it has become crucial for companies, especially in manufacturing industries, to consider the impact of their activities on the environment. This is because the large amount of material, energy and water consumed by these industries constitute a major source of carbon dioxide, waste and effluents emissions. The aim of this study is to find out what actions, if any, manufacturing industries in Uganda are taking to enhance effective environmental management, the extent to which environmental management accounting (EMA) is applied, as well as costs and challenges that these industries face in the process of implementing EMA to achieve effective environmental management.Some of the study findings reveal that manufacturing companies in Uganda are, indeed, taking environmental issues seriously. Some companies are adopting internally developed environmental policies, setting environmental goals and objectives. Some manufacturing firms have encountered challenges in achieving set environment management goals. The greatest of these challenges arer difficulties in defining, separating, identifying, classifying, measuring and controlling environmental protection costs. Others include inaccessibility to environmental management technologies, limitknowledge and training, endemic corruption and inadequate legislation. The study ends with recommendations and suggests areas for further research.

Keywords: Environmental Management Accounting (EMA); Environmental management; Environmental costs and manufacturing industries. (search for similar items in EconPapers)
Pages: 73 pages
Date: 2014-10
New Economics Papers: this item is included in nep-agr and nep-env
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

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http://web2.msm.nl/RePEc/msm/wpaper/MSM-WP2014-39.pdf First version, 2014 (application/pdf)

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