The Role of Environmental Management Accounting and Voluntary Self-Regulatory Initiatives in Improving Resource Efficiency in South African Hotels

• Autorzy: Celani John Nyide
• Języki publikacji: EN

Abstrakty

EN

The hotel sector is linked to the excessive consumption of non-renewable resources, particularly water, energy and non-durable goods. Several hotel groups have developed voluntary self-regulatory initiatives that are aimed at improving the resource. Currently, there is limited research pertaining to the application of EMA and voluntary initiatives, particularly in the hotel sector. As a result, the implementation and application process of these initiatives remains unclear. A qualitative exploratory multiple case study research method was employed in this study. A total of 12 individuals participated in this study, which consisted of 3 general managers, 3 financial managers, 3 maintenance managers, from 4 hotels. The sample size was selected using purposive sampling. The study found that there is a fair amount of awareness, knowledge and experience of the EMA and the use of voluntary self-regulatory initiatives by the hotel sector in South Africa. However, the implementation of EMA and voluntary selfregulatory initiatives in the South African hotel sector is still at an elementary stage. (original abstract)

Słowa kluczowe

EN

Hotel industry; Environmental management; Accounting; Natural resources management; Self-regulation

PL

Hotelarstwo; Zarządzanie środowiskiem; Rachunkowość; Gospodarowanie zasobami naturalnymi; Samoregulacja

• Czasopismo: Business and Economic Horizons
• Rocznik: 2017
• Numer: vol. 13, iss. 1
• Strony: 30--41

Twórcy

autor

Celani John Nyide

• Durban University of Technology, South Africa

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Identyfikatory

DOI

10.15208/beh.2017.03