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Evaluating the Influence of Barriers to Environmental Sustainability on Environmental Management Accounting in the Food and Beverage Manufacturing Firms in Durban, South Africa

Author

Listed:
  • Smangele Nzama

    (Durban University of Technology)

  • Odunayo Magret Olarewaju

    (Durban University of Technology)

  • Omolola A Arise

    (Durban University of Technology)

Abstract

The purpose of this study is to investigate how barriers to environmental sustainability influence the implementation of environmental management accounting in the food and beverage manufacturing firms in Durban, South Africa. Most professions make extensive use of environmental sustainability. However, research on environmental sustainability difficulties in the context of environmental management accounting in food and beverage manufacturing enterprises is limited. In this study, the quantitative research approach was applied, and convenience sampling was used to select study participants. The study obtained primary data from participants who work as finance managers, management accountants, factory accountants, and chief accountants in food and beverage manufacturing firms.

Suggested Citation

  • Smangele Nzama & Odunayo Magret Olarewaju & Omolola A Arise, 2023. "Evaluating the Influence of Barriers to Environmental Sustainability on Environmental Management Accounting in the Food and Beverage Manufacturing Firms in Durban, South Africa," EuroEconomica, Danubius University of Galati, issue 1(13), pages 79-88, April.
    • Handle: RePEc:dug:journl:y:2022:i:1:p:79-88
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