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

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  • Nyide, Celani John

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 selfregulatory initiatives in the South African hotel sector is still at an elementary stage.

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  • Nyide, Celani John, 2017. "The role of environmental management accounting and voluntary self-regulatory initiatives in improving resource efficiency in South African hotels," Business and Economic Horizons (BEH), Prague Development Center (PRADEC), vol. 13(1).
    • Handle: RePEc:ags:pdcbeh:264624
    DOI: 10.22004/ag.econ.264624
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    1. Font, Xavier & Walmsley, Andreas & Cogotti, Sara & McCombes, Lucy & Häusler, Nicole, 2012. "Corporate social responsibility: The disclosure–performance gap," Tourism Management, Elsevier, vol. 33(6), pages 1544-1553.
    2. Sandra Janković & Dubravka Krivačić, 2014. "Environmental accounting as perspective for hotel sustainability: literature review," Tourism and Hospitality Management, University of Rijeka, Faculty of Tourism and Hospitality Management, vol. 20(1), pages 103-120, May.
    3. Styles, David & Schoenberger, Harald & Galvez-Martos, José Luis, 2015. "Water management in the European hospitality sector: Best practice, performance benchmarks and improvement potential," Tourism Management, Elsevier, vol. 46(C), pages 187-202.
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    1. Celani John Nyide, 2019. "A qualitative investigation of the Environmental Management Accounting practices for the optimisation of environmental costs in the South African hotel sector," Proceedings of Business and Management Conferences 8612065, International Institute of Social and Economic Sciences.

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