IDEAS home Printed from https://ideas.repec.org/a/ahd/journl/v7y2026i1p57-67.html

Analysis of the Impact of Environmental Management Accounting Costing Techniques on Water Consumption in South African Manufacturing Companies

Author

Listed:
  • Segopotje Evonia MALATJI

    (School of Accountancy, University of Limpopo, Polokwane, South Africa)

  • Collins C. NGWAKWE

    (Turfloop Graduate School of Business, University of Limpopo, Polokwane, South Africa)

Abstract

High water consumption contributing to water scarcity remains a challenge in manufacturing companies. Environmental management accounting emerged to contribute to solving environmental challenges, such as water scarcity. This paper covers three popular techniques in environmental management accounting literature: activity-based costing, material flow cost accounting, and life cycle costing. Thus, this paper aims to determine the impact of environmental management accounting costing techniques on water consumption in South African manufacturing companies. Findings show a positive (coefficient 2.947) and significant impact between activity-based costing and water consumption at 1% significance level. In addition, the findings indicate a positive (coefficient 3.875) and insignificant relationship between material flow cost accounting and water consumption. Conversely, the findings depict a negative (coefficient –18.002) and significant effect between life cycle costing and water consumption at 1% significance level. This paper calls for manufacturing companies to increase applying the costing techniques of environmental management accounting to achieve reduced water consumption.

Suggested Citation

  • Segopotje Evonia MALATJI & Collins C. NGWAKWE, 2026. "Analysis of the Impact of Environmental Management Accounting Costing Techniques on Water Consumption in South African Manufacturing Companies," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 7(1), pages 57-67, January.
    • Handle: RePEc:ahd:journl:v:7:y:2026:i:1:p:57-67
    DOI: 10.37945/cbr.2026.01.05
    as

    Download full text from publisher

    File URL: https://www.ceccarbusinessreview.ro/analysis-of-the-impact-of-environmental-management-accounting-costing-techniques-on-water-consumption-in-south-african-manufacturing-companies-a532d/download-PDF/
    Download Restriction: no
    File URL: https://www.ceccarbusinessreview.ro/analysis-of-the-impact-of-environmental-management-accounting-costing-techniques-on-water-consumption-in-south-african-manufacturing-companies-a532a/abstract/
    Download Restriction: no
    File URL: https://libkey.io/10.37945/cbr.2026.01.05?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
    ---><---

    References listed on IDEAS

    as
    1. Michael Bamidele Fakoya & Emmanuel O. Imuezerua, 2021. "Improving water pricing decisions through material flow cost accounting model: a case study of the Politsi Water Treatment Scheme in South Africa," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 23(2), pages 2243-2260, February.
    2. Michael Bamidele Fakoya & Emmanuel O. Imuezerua, 2020. "Identifying ‘True’ Water Loss Information through the MFCA Model for Improved Cost-Saving Decisions in a Water Utility: A Case Study of the Doorndraai Water Treatment Scheme in South Africa," Sustainability, MDPI, vol. 12(18), pages 1-27, September.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Silas Mukwarami & Huibrecht M. Poll, 2024. "Critical environmental management accounting practices influencing service delivery of growing cities in a developing economy: a review and conceptual framework," Environment Systems and Decisions, Springer, vol. 44(3), pages 710-739, September.

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;
    ;

    JEL classification:

    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth
    • E21 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Consumption; Saving; Wealth
    • L66 - Industrial Organization - - Industry Studies: Manufacturing - - - Food; Beverages; Cosmetics; Tobacco
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • Q25 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Renewable Resources and Conservation - - - Water

    Statistics

    Access and download statistics

    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:ahd:journl:v:7:y:2026:i:1:p:57-67. 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.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with 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: Radu CIOBANU (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.