scholarly journals Environmental management accounting (EMA) in the developing economy: A case of the hotel sector

2016 ◽  
Vol 13 (4) ◽  
pp. 575-582
Author(s):  
Celani John Nyide ◽  
Lawrence Mpela Lekhanya
Keyword(s):  
Environmental Management ◽  
Developing Economies ◽  
Profile Analysis ◽  
Single Case ◽  
Limiting Factors ◽  
Developing Economy ◽  
Structured Interviews ◽  
Environmental Management Accounting ◽  
Hotel Sector

The adoption of EMA is triggered by certain factors such as human resources, compliance to legislation, market factors, just to name but a few. However, the literature points out that there are limiting factors that impede the application of EMA, particularly in the developing economy. Currently, there is limited existing research on EMA practices available for use by the hotel sector in the developing economies. The overall aim of this study was to, therefore, investigate and describe factors that enable and limit the use of EMA tools by the hotel sector in South Africa, a developing economy. The research was an exploratory study and qualitative in nature using a single case study with embedded units approach. ABC Hotel Management Group formed part of this study along its 3 hotels which met the selection criteria. In-depth semi-structured interviews comprised the main method of data collection. Additional documents were analysed which included financial statements, policy documents, the Group’s website, the hotels’ websites, Group Energy Profile Analysis (GEPA) programme, and Building Monitoring Systems (BMS). There were 10 participants in this case study which included the group engineer, who is the main custodian of the Group’s environmental management systems, 3 general managers, 3 financial managers, and 3 maintenance managers. The study discovered certain external and internal factors enabling the implementation of EMA tools; and there was the existence of limiting factors, internal and external, such as the shortage of skills and knowledge

scholarly journals Environmental management accounting practices: major control issues

2016 ◽  
Vol 13 (3) ◽  
pp. 476-483 ◽  
Author(s):  
Celani John Nyide ◽  
Lawrence Mpela Lekhanya
Keyword(s):  
South Africa ◽  
Environmental Management ◽  
Management Accounting ◽  
Single Case ◽  
Hotel Industry ◽  
Policy Decision ◽  
Kwazulu Natal ◽  
Environmental Management Accounting ◽  
Hotel Sector

The use of environmental management accounting (EMA) remains debated in South Africa and the literature reveals that EMA is still at an infancy stage in the emerging economies, including South Africa. Currently, there is limited existing research on environmental management accounting practices available for use by the hotel sector in South Africa. The overall aim of this study was to investigate and describe the use of the environmental management accounting tools by the hotel sector in the 3-5 star categories in KwaZulu-Natal. The research was an exploratory study and qualitative in nature using a single case study with embedded units approach. It is envisaged that study will bridge the gap that exists in South Africa as far as environmental management accounting is concerned and it will also make the provision of meaningful results for policy decision making by the relevant stakeholders in the hotel industry. Moreover, it established factors that drive and/or hinder the implementation of EMA tools that would control and manage environmental costs and their root causes

scholarly journals ENVIRONMENTAL MANAGEMENT ACCOUNTING: A CONCEPTUAL MODEL FOR THE REPORTING OF ENVIRONMENTAL COSTS

2016 ◽  
Vol 14 (1) ◽  
pp. 195-202
Author(s):  
Celani John Nyide
Keyword(s):  
South Africa ◽  
Profile Analysis ◽  
Single Case ◽  
Hotel Management ◽  
Management Group ◽  
Building Monitoring ◽  
Environmental Management Accounting ◽  
Hotel Sector ◽  
Formed Part

The overall aim of this study was to identify factors that affect the use of EMA by the hotel sector in South Africa. The research was an exploratory study and qualitative in nature using a single case study with embedded units approach. ABC Hotel Management Group along its 3 hotels located in the province of KwaZulu-Natal, South Africa, met the selection criteria and thus formed part of this study. There were 10 participants in this case study. Additional documents were analysed which included financial statements, policy documents, the Group website, the hotels’ websites, Group Energy Profile Analysis (GEPA) programme, and Building Monitoring Systems (BMS). The results of this research established a number of factors that affect the use of EMA by the hotel sector in South Africa. The adoption of a prototype EMA model by the hotel sector is then suggested by the study.

scholarly journals Socio-environmental accounting system in health management: a case study at the Vision Institute

2020 ◽  
Vol 11 (1) ◽  
pp. 195-210
Author(s):  
Tatiana Camasmie Abe ◽  
Simone Miraglia
Keyword(s):  
Environmental Management ◽  
Health Management ◽  
Environmental Accounting ◽  
Accounting System ◽  
Structured Interviews ◽  
Management Tools ◽  
Descriptive Case Study ◽  
Environmental Management Accounting ◽  
Economic Considerations

In recent years, the society has increased the pressure on institutions to improve their social and environmental efforts, in addition to economic considerations in decision-making and internal behavior. This study analyzes the applicability of socio-environmental management tools in the health care sector through the partial application of the Environmental Management Accounting System called SICOGEA – Generation 3. This is an investigative and descriptive case study conducted at the Vision Institute (São Paulo Institute of Studies and Research in Ophthalmology, Brazil), where information was collected through semi-structured interviews. The results demonstrated that the studied institution has a level of general sustainability of 22.4%, which is considered “Weak.” This means that although it conducts certain initiatives for environmental management, the institution may be causing damage to the environment.

Between sexual assault and compassion: The experience of living with a spouse’s dementia-related hypersexuality—A narrative case-study

Dementia ◽  
2021 ◽  
pp. 147130122110320
Author(s):  
Dovrat Harel ◽  
Tova Band-Winterstein ◽  
Hadass Goldblatt
Keyword(s):  
Sexual Assault ◽  
Meaning Making ◽  
Psychological Symptoms ◽  
Single Case ◽  
Intimate Relationship ◽  
Older Woman ◽  
Structured Interviews ◽  
Narrative Case Study ◽  
As If

Background Hypersexuality is one of the behavioral and psychological symptoms of dementia. This symptom can lead to poor quality of life for the person who lives with dementia, as well as for his or her caregiver, who might be exposed to sexual assault. Aim This study aimed to highlight the experience of an older woman living and coping with a spouse who exhibits dementia-related hypersexuality. Method A narrative case-study of a single case was designed, composed of four semi-structured interviews conducted over a 10-month period. The data were analyzed through thematic, structural, and performance analysis. Findings Four phases were revealed, depicting the experience of being a partner and caregiver of a spouse with dementia-related hypersexuality: a) “I need help”: A distress call; b) “It depends how long I agree to go on with it”: Living with the ambiguous reality of dementia-related hypersexual behavior within an ongoing intimate relationship; c) “It’s as if I’m hugging someone who’s no longer alive”: The transition from the previous couplehood identity to a new couplehood identity; and d) “I am just taking care of him as if he is a child”: A compassionate couplehood identity construction. Conclusions Living with a partner with dementia-related hypersexuality is a distressing experience for the caregiver-spouse. Yet, positive memories from a long intimate relationship can lead to the creation of a compassionate identity, which supports the caregiving process, and creates a sense of acceptance and meaning making. This, in turn, enables a positive aging experience. These finding have some practical implications for supporting and intervening in such cases.

scholarly journals Sustainability Practice of a Multinational Oil Company in Nigeria: A Case Study

2017 ◽  
Vol 7 (1) ◽  
pp. 29
Author(s):  
Charles Afam Anosike
Keyword(s):  
Nonprofit Organizations ◽  
Oil Spills ◽  
Single Case ◽  
Community Relations ◽  
Structured Interviews ◽  
Oil Companies ◽  
Study Approach ◽  
High Level ◽  
Oil Company

Environmental degradation and socioeconomic dilemma continue to affect agricultural productivity in the Niger Delta of Nigeria. Several works of literature confirm the high level of pollution and contamination of land and water as a result of over 50 years of oil production in the region. The effects of environmental pollution continue to aggravate the hardship of the local people, which generates development friction, threaten oil operation, and mutually contrive relational efforts, by so invoking mistrust between oil companies and the host communities. Sustainability programs of oil companies often provide the channel to engage and promote community relations from which projects are conceived and executed. Despite sustainability efforts of oil companies, the region continues to experience oil spills and environmental degradation.Hence, the current research explores the sustainability efforts of a multinational oil company to establish whether the company’s leadership makes environmental considerations and to identify possible corrections that could be adopted to achieve sustainable value. For this purpose, the paper employed a single case study approach using open-ended interview sessions in collecting data. Research data were gathered from a sample of 20 experienced sustainability practitioners of the oil company, partnering nonprofit organizations, and community leaders through face-to-face semi-structured interviews. Data were segmented and categorized. The data analysis process revealed several themes regarding the challenges and shortfalls of sustainability programs in the region. The evidence found suggests that implementing a transparent and inclusive sustainability management system is essential to enable a systems view in contemplating sustainability programs. In so doing, oil MNCs leaders could enable effective environmental consideration in their sustainability programs to help reinvigorate productive agriculture and ensure continuing oil operation.

Three stages of entrepreneurial orientation: the founder’s role

2019 ◽  
Vol 26 (2) ◽  
pp. 285-306 ◽  
Author(s):  
Torbjörn Ljungkvist ◽  
Börje Boers ◽  
Joachim Samuelsson
Keyword(s):  
Entrepreneurial Orientation ◽  
Single Case ◽  
Annual Reports ◽  
Structured Interviews ◽  
Theoretical Understanding ◽  
Content Type ◽  
Five Dimensions ◽  
The Impact ◽  
Over Time

Purpose The purpose of this paper is to understand the development of the five dimensions of entrepreneurial orientation (EO) over time by taking a founder’s perspective. Design/methodology/approach The paper draws on an in-depth single-case study. It combines semi-structured interviews in the company with archival data, such as annual reports, press clips and interviews in business magazines. Findings The results indicate that the EO dimensions change from being personalized and directly solution-oriented to being intangible value-creation-oriented. Originality/value By suggesting ownership-based EO configurations, this study contributes insights into how different ownership forms propel EO. These configurations – that is, personal, administrative based and intangible focused – show the impact of the EO dimensions and provide a systematic and theoretical understanding of EO change over time.

scholarly journals GESTÃO AMBIENTAL NAS ORGANIZAÇÕES DA QUARTA COLÔNIADOI:10.5773/rgsa.v4i1.222

2010 ◽  
Vol 4 (1) ◽  
pp. 214
Author(s):  
Kleiton Douglas Saggin ◽  
Renata Gonçalves Rodrigues ◽  
Andréa Polidori Célia ◽  
Paloma de Mattos ◽  
Tânia Nunes da Silva
Keyword(s):  
Economic Growth ◽  
Environmental Management ◽  
Development Strategy ◽  
Environmental Law ◽  
Environmental Issues ◽  
Qualitative Approach ◽  
Structured Interviews ◽  
Environmental Practices ◽  
New Strategies

A reflexão sobre as práticas ambientais, em um contexto marcado pela degradação permanente do meio ambiente e do seu ecossistema, tem exigido novas posturas das organizações. Contudo, adotar a gestão ambiental como estratégia de desenvolvimento, contempla as necessidades das organizações em aliar crescimento econômico e sustentabilidade. Neste sentido, este artigo tem como objetivo identificar se existe a preocupação com as questões ambientais por parte das organizações da região da Quarta Colônia e se as mesmas adotam programas de gestão ambiental, analisando fatores que podem influenciar nas diferentes abordagens dadas ao tema. Para atingir o objetivo proposto, utilizou-se uma abordagem qualitativa em um estudo considerado exploratório e compreendido como estudo de caso. A amostra foi de cinco organizações da Região da Quarta Colônia onde foram realizadas visitas técnicas e entrevistas semi-estruturadas. Como resultado significativo do estudo, pôde se constatar que as organizações estudadas limitam-se apenas às exigências da legislação ambiental em vigor. Assim as organizações necessitam adotar novas posturas e um processo de atualização contínua que pode ser viabilizado pela gestão ambiental. Palavras-chave: Gestão ambiental; Quarta Colônia; organizações; desenvolvimento. Abstract The reflection about environmental practices, in a context marked by permanent degradation of the environment and its ecosystem, has required new strategies from the organizations. However, adopting environmental management as a development strategy satisfies the organizations needs to gather economic growth and sustainability. Thus, this paper aims on identifying whether the organizations from the Quarta Colonia Region are concerned about environmental issues and whether they adopt environmental management programs, analyzing aspects which can influence the different approaches applied to this issue. In order to reach such aim, a qualitative approach was used in a study considered exploratory and comprised as a case study. The sample consisted of five organizations from the Quarta Colonia Region where there were technical visits and semi-structured interviews. A relevant result of the study was that it was possible to observe that the studied organizations are restricted only to the operative environmental law requirements. Thus, organizations ought to adopt new emplacements and a continuous updating process, which can become viable through the environmental management. Keywords: Environmental management; Quarta Colônia; organizations; development

Succession Planning in Family-Owned Business Evidence From an Emerging Economy

2022 ◽  
pp. 504-528
Author(s):  
Muhammad Arslan
Keyword(s):  
Succession Planning ◽  
Developing Economies ◽  
Sampling Technique ◽  
Structured Interviews ◽  
Study Approach ◽  
Qualitative Research Design ◽  
The Family ◽  
Multiple Case ◽  
Generational Succession

Family-owned businesses (FOBs) play an important role in the economy of a country through the creation of jobs. However, most FOBs lack strategies regarding succession planning in both developed and developing economies. This study explores the strategies that are used by FOBs to prepare future leaders. Drawing on qualitative research design, this study employed a multiple case study approach and selected 13 cases by employing a purposive sampling technique from the FOBs of Pakistan. Semi-structured interviews were conducted with the successors of FOBs. The findings reveal that succession planning is pivotal for the development of business and the successful transition of FOB from one generation to another. Most of the respondents fully understand the importance of succession planning for the sustainability of the business. However, in some cases, socioemotional aspects of generational succession planning require strategies that concurrently focus on successor suitability, the consensus of the family, mode of transition, leadership, and challenges faced by the FOBs.

Critical and Inhibiting Success Factors in Interorganizational Networks

2020 ◽  
pp. 63-86
Author(s):  
Viviana Durão ◽  
António Carrizo Moreira
Keyword(s):  
Success Factors ◽  
Single Case ◽  
Interorganizational Networks ◽  
Single Case Study ◽  
Strategic Partnerships ◽  
Structured Interviews ◽  
Organizational Network ◽  
The Relationship

This chapter, based on a single case study, has as its main objective to analyze a real example of creating an inter-organizational network and to perceive what was done for the selection and creation of the strategic partnerships and inter-organizational network and what factors or conditions can inhibit these partnerships from having long-term success and throughout its life cycle. For this, a qualitative study based on action research and semi-structured interviews was conducted. Results show although many companies settle in inter-organizational networks to gain competitive advantage, cases of failure are still quite high. In this case, upstream partnerships have not been based on long-term trust and commitment, which has jeopardized the continuity of the network, although there is an express desire to re-establish contacts. The partnership established downstream did not show the same commitment to continue the partnership with a total termination of the relationship.

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