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

Journal Title: Business and Economic Horizons - Year 2017, Vol 13, Issue 1

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.

Authors and Affiliations

Celani John Nyide

Keywords

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  • EP ID EP448176
  • DOI 10.15208/beh.2017.03
  • Views 54
  • Downloads 0

How To Cite

Celani John Nyide (2017). The role of environmental management accounting and voluntary self-regulatory initiatives in improving resource efficiency in South African hotels. Business and Economic Horizons, 13(1), -. https://europub.co.uk/articles/-A-448176