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Managing social and environmental action and accountability in the hospitality industry: A Singapore perspective


  • Chung, Lai Hong
  • Parker, Lee D.


This exploratory study examines the phenomenon of corporate social and environmental accountability and management in two particular contexts that have received very limited attention from accounting researchers to date. Addressed in this paper are corporate social and environmental reporting and management with specific reference to the hospitality industry in Singapore, a highly developed tourism hub in the South East Asian region. A decade of recent research into Singapore corporate social and environmental disclosures is examined as the setting for a review of hospitality industry strategies and disclosures in this field internationally. These developments are then considered from a Singaporean as well as global perspective, proposing the triple bottom line framework as a strategic vehicle for pursuing the social and environmental agenda in the Singapore and international hotel industry.

Suggested Citation

  • Chung, Lai Hong & Parker, Lee D., 2010. "Managing social and environmental action and accountability in the hospitality industry: A Singapore perspective," Accounting forum, Elsevier, vol. 34(1), pages 46-53.
  • Handle: RePEc:eee:accfor:v:34:y:2010:i:1:p:46-53
    DOI: 10.1016/j.accfor.2009.10.003

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    References listed on IDEAS

    1. David Owen, 2008. "Chronicles of wasted time?: A personal reflection on the current state of, and future prospects for, social and environmental accounting research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 21(2), pages 240-267, February.
    2. Fogarty, Timothy J., 1996. "The imagery and reality of peer review in the U.S.: Insights from institutional theory," Accounting, Organizations and Society, Elsevier, vol. 21(2-3), pages 243-267.
    3. Carruthers, Bruce G., 1995. "Accounting, ambiguity, and the new institutionalism," Accounting, Organizations and Society, Elsevier, vol. 20(4), pages 313-328, May.
    4. Lee D. Parker, 2000. "Green Strategy Costing: Early Days," Australian Accounting Review, CPA Australia, vol. 10(20), pages 46-55, March.
    5. Obrien, Peter W. & Parker, Lee D., 1999. "Environmental Strategies and the International Hotel Industry," Journal of Management & Organization, Cambridge University Press, vol. 5(01), pages 12-25, January.
    6. Álvarez Gil, M. J. & Burgos Jiménez, J. & Céspedes Lorente, J. J., 2001. "An analysis of environmental management, organizational context and performance of Spanish hotels," Omega, Elsevier, vol. 29(6), pages 457-471, December.
    7. Lee D. Parker, 2000. "Environmental Costing: A path to Implementation," Australian Accounting Review, CPA Australia, vol. 10(22), pages 43-51, November.
    8. repec:eee:accfor:v:32:y:2008:i:1:p:1-15 is not listed on IDEAS
    9. repec:eee:accfor:v:32:y:2008:i:4:p:288-302 is not listed on IDEAS
    10. Chris Durden, 2008. "Towards a socially responsible management control system," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 21(5), pages 671-694, June.
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    1. repec:eee:accfor:v:37:y:2013:i:1:p:54-66 is not listed on IDEAS
    2. repec:gam:jsusta:v:9:y:2017:i:6:p:951-:d:100494 is not listed on IDEAS

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    Hospitality; Hotel; Singapore; Social; Environmental;


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