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Environmental management accounting and environmental management in manufacturing industries in Uganda

Author

Listed:
  • Ruth Namakonzi

    (P.O. Box 5048, Kampala, Uganda. E-mail: namakonzi_ruth@yahoo.co.uk)

  • Ruth Namakonzi

    (Corresponding author. Maastricht School of Management, Endepolsdomein 150, 6229 EP Maastricht. Postbus 1209, 6201 BE Maastricht The Netherlands. E-mail: inanga@msm.nl)

Abstract

Given the importance of the environment and the attention environmental issues are currently receiving from public and private organisations, it has become crucial for companies, especially in manufacturing industries, to consider the impact of their activities on the environment. This is because the large amount of material, energy and water consumed by these industries constitute a major source of carbon dioxide, waste and effluents emissions. The aim of this study is to find out what actions, if any, manufacturing industries in Uganda are taking to enhance effective environmental management, the extent to which environmental management accounting (EMA) is applied, as well as costs and challenges that these industries face in the process of implementing EMA to achieve effective environmental management.Some of the study findings reveal that manufacturing companies in Uganda are, indeed, taking environmental issues seriously. Some companies are adopting internally developed environmental policies, setting environmental goals and objectives. Some manufacturing firms have encountered challenges in achieving set environment management goals. The greatest of these challenges arer difficulties in defining, separating, identifying, classifying, measuring and controlling environmental protection costs. Others include inaccessibility to environmental management technologies, limitknowledge and training, endemic corruption and inadequate legislation. The study ends with recommendations and suggests areas for further research.

Suggested Citation

  • Ruth Namakonzi & Ruth Namakonzi, 2014. "Environmental management accounting and environmental management in manufacturing industries in Uganda," Working Papers 2014/39, Maastricht School of Management.
    • Handle: RePEc:msm:wpaper:2014/39
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    File URL: http://web2.msm.nl/RePEc/msm/wpaper/MSM-WP2014-39.pdf
    File Function: First version, 2014
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    References listed on IDEAS

    as
    1. Wendy Chapple & Richard Harris & Catherine Paul, 2006. "The cost implications of waste reduction: factor demand, competitiveness and policy implications," Journal of Productivity Analysis, Springer, vol. 26(3), pages 245-258, December.
    2. Aldónio Ferreira & Carly Moulang & Bayu Hendro, 2010. "Environmental management accounting and innovation: an exploratory analysis," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(7), pages 920-948, September.
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    Cited by:

    1. S. N. Nartey & H. M. van der Poll, 2021. "Innovative management accounting practices for sustainability of manufacturing small and medium enterprises," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 23(12), pages 18008-18039, December.
    2. Silas Mukwarami & Chekani Nkwaira & Huibrecht Margaretha van der Poll, 2023. "Environmental Management Accounting Implementation Challenges and Supply Chain Management in Emerging Economies’ Manufacturing Sector," Sustainability, MDPI, vol. 15(2), pages 1-18, January.

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    More about this item

    Keywords

    Environmental Management Accounting (EMA); Environmental management; Environmental costs and manufacturing industries.;
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