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

Celani John Nyide

Business and Economic Horizons (BEH), 2017, vol. 13, issue 1, 30-41

Abstract: 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: Environmental management accounting; resource efficiency; South African hotels; voluntary self-regulatory initiatives (search for similar items in EconPapers)
JEL-codes: L80 M10 Q50 Q56 (search for similar items in EconPapers)
Date: 2017
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:pdc:jrnbeh:v:13:y:2017:i:1:p:30-41

DOI: 10.15208/beh.2017.03

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