IDEAS home Printed from https://ideas.repec.org/a/eme/jaocpp/jaoc-10-2013-0078.html
   My bibliography  Save this article

Environmental Management Accounting (EMA) for environmental management and organizational change

Author

Listed:
  • Nuwan Gunarathne
  • Ki-Hoon Lee

Abstract

Purpose - – The purpose of this paper is to identify the development and implementation of Environmental Management Accounting (EMA) and environmental management at the level of a firm in the hotel sector in Sri Lanka. Design/methodology/approach - – Case study method was used in the study. The primary data were collected through semi-structured interviews supported by observations of various facility centers (on-site assessment). Accounting records such as the Green Book, daily and monthly material and energy records, online resources and various other documents were content analyzed as sources of secondary data. Findings - – The study observed that the hotel had reinvigorated some of its environmental management and EMA practices in an urgent, cost-saving bid when faced with a financial crisis. Having realized their cost-saving potential and strategic benefits, the management developed these selective practices over time into comprehensive practices that are integrated into the daily management process supported by all stakeholders. The development stages of EMA reflect how the hotel moved from a survival phase to an integration phase. Originality/value - – The paper attempts to apply an integrated eco-control approach in an emerging South Asian country, Sri Lanka. Because eco-control of EMA is a new approach in developing countries, this paper provides important insights into the development of eco-control and EMA.

Suggested Citation

  • Nuwan Gunarathne & Ki-Hoon Lee, 2015. "Environmental Management Accounting (EMA) for environmental management and organizational change," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, vol. 11(3), pages 362-383, September.
    • Handle: RePEc:eme:jaocpp:jaoc-10-2013-0078
    DOI: 10.1108/JAOC-10-2013-0078
    as

    Download full text from publisher

    File URL: https://www.emerald.com/insight/content/doi/10.1108/JAOC-10-2013-0078/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://www.emerald.com/insight/content/doi/10.1108/JAOC-10-2013-0078/full/pdf?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://libkey.io/10.1108/JAOC-10-2013-0078?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Huibrecht Margaretha van der Poll, 2022. "The barriers and drivers of environmental management accounting practices' adoption in developed and developing countries for sustainable development," Sustainable Development, John Wiley & Sons, Ltd., vol. 30(5), pages 1222-1234, October.
    2. Nuraddeen Abubakar Nuhu & Kevin Baird & Sophia Su, 2023. "The impact of interactive and diagnostic levers of eco‐control on eco‐innovation: The mediating role of employee environmental citizenship behaviour," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2245-2271, June.
    3. Fabricia S. Rosa & Lorenzo Compagnucci & Rogerio J. Lunkes & Januário J. Monteiro, 2023. "Green innovation ecosystem and water performance in the food service industry: The effects of environmental management controls and digitalization," Business Strategy and the Environment, Wiley Blackwell, vol. 32(8), pages 5459-5476, December.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eme:jaocpp:jaoc-10-2013-0078. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Emerald Support (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.