A Conceptual Framework for Greener Goldmining through Environmental Management Accounting Practices (EMAPs): The Case of Zimbabwe

Moses Nyakuwanika, Huibrecht Margaretha van der Poll and John Andrew van der Poll
Additional contact information
Moses Nyakuwanika: Department of Management Accounting, Muckleneuk Campus, College of Accounting Sciences, University of South Africa, P.O. Box 392, Pretoria 0002, South Africa
Huibrecht Margaretha van der Poll: Midrand Campus, Graduate School of Business Leadership, University of South Africa, P.O. Box 392, Pretoria 0002, South Africa
John Andrew van der Poll: Midrand Campus, Graduate School of Business Leadership, University of South Africa, P.O. Box 392, Pretoria 0002, South Africa

Sustainability, 2021, vol. 13, issue 18, 1-26

Abstract: Goldmining contributes substantially to the Gross Domestic Product (GDP) of the Zimbabwean economy through revenue generated from exports, however it also incurred numerous challenges to the environment. Amongst others, these challenges embody ecological degradation; water and air pollution; and depletion of natural resources. In this paper, we establish the effects of mining operations on the environment through a comprehensive literature review, and how the integration of environmental management accounting practices (EMAPs) such as material flow cost accounting (MFCA), life cycle costing (LCC), and activity-based costing (ABC) could be integrated into a conceptual framework to address environmental challenges. EMAPs were chosen as they generate both physical and monetary data, which could promote transparency in material usage within the goldmining sector. Our analyses revealed a substantial body of literature on separate and individual EMAPs, yet very little was found on the integration of EMAPs. The main contribution of this work is the development of an integrated conceptual EMAPs framework on the strength of sets of qualitative propositions, aimed at promoting green goldmining for Zimbabwe as a developing economy. Future work would involve the validation of the framework among key stakeholders in the Zimbabwean goldmining industry.

Keywords: activity-based costing (ABC); environmental management accounting (EMA); environmental management accounting practices (EMAPS); green goldmining; life cycle costing (LCC); material flow cost accounting (MFCA); sustainability (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2021
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

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