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 Material flow cost accounting as a tool for improved resource efficiency in the hotel sector: A case of emerging market

2016 ◽  
Vol 6 (4) ◽  
pp. 428-435 ◽  
Author(s):  
Celani John Nyide
Keyword(s):  
South African ◽  
Material Flow ◽  
Single Case ◽  
Emerging Market ◽  
Cost Accounting ◽  
Resource Efficiency ◽  
Hotel Management ◽  
Environmental Management Accounting ◽  
Hotel Sector ◽  
Formed Part

Material Flow Cost Accounting (MFCA) is one of the Environmental Management Accounting (EMA) tools that has been developed to enable environmentally and economically efficient material usage and thus improve resource efficiency. However, the use of this tool to improve resource efficiency in the South African hotel sector remains unknown. An exploratory study, qualitative in nature, was conducted using a single case study with embedded units approach. A Hotel Management Group that met the selection criteria formed part of this study. In-depth interviews were conducted with 10 participants and additional documents were analysed. The investigated hotels have developed technologies that provide an environmental account in both physical and monetary units which constitute the use of MFCA to improve resource efficiencies. However, the study established a number of factors that affect the implementation of MFCA by the hotel sector in a South African context.

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 (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 Changing Cultural Practices: A Case Study of Male Circumcision in South Africa

2020 ◽  
Vol 14 (4) ◽  
pp. 155798832092728
Author(s):  
Eurica Palmer ◽  
Asta Rau ◽  
Michelle Engelbrecht
Keyword(s):  
South Africa ◽  
Male Circumcision ◽  
Social Constructivism ◽  
Cultural Practices ◽  
Single Case ◽  
Medical Procedure ◽  
Cultural Perceptions ◽  
Medical Male Circumcision ◽  
Black South African

This article presents a case study of Simon, a 25-year old Black South African male. According to his Pedi customs, Simon underwent traditional male circumcision (TMC) as a 12-year-old adolescent. He tells of his fears relative to this experience and how, over time, he transitioned from a belief in TMC to a strong preference for medical male circumcision (MMC). Using a single-case study design, the aim of the research was to explore the value of the exercise of choice in TMC, which may influence cultural perceptions of gender and masculinity. The study unpacks the way in which the meaning and experience of TMC is shaped by the social and cultural contexts of South Africa. This qualitative exploration complements conventional medical accounts of circumcision, which are often focused on the medical procedure while ignoring cultural and social factors. Issues of gender, particularly the construction of hegemonic masculinity and how it positions men, women, and young boys in relation to each other and their communities, are discussed. Simon’s case study provides new insights and perspectives on personally and culturally sensitive issues which are not easily accessed nor commonly understood. Data collected via in-depth interviews were transcribed and analyzed thematically. Analysis applied information from the literature and key concepts from the theoretical standpoint of social constructivism. Case study analysis allowed space for unexpected, emergent themes to arise from the data. Four main themes were identified, notably language, silence, patriarchy, and masculinity.

scholarly journals Unravelling the makings for entrepreneurial success: A case study of the Maponya business in South Africa

2021 ◽  
Vol 13 (1) ◽  
Author(s):  
Patrick Ssekitoleko ◽  
Yvonne Du Plessis
Keyword(s):  
South Africa ◽  
Single Case ◽  
Business Case ◽  
Structured Interview ◽  
Research Approach ◽  
Entrepreneurial Success ◽  
South Africans ◽  
Black South Africans ◽  
Privately Owned

Background: The achievement of local entrepreneurial success in South Africa is projected to reduce widespread unemployment in the townships, enhance the general buying power and upraise the overall productivity and living standards of poor South Africans. However, most entrepreneurial ventures do not survive for long, and remarkably the number of self-established, privately owned and long-standing businesses amongst black South Africans is very few.Aim: To investigate the factors that have led to the success and longevity of the Maponya business case.Setting: This research focused on a privately owned, self-initiated black South African successful business, which has been in existence for at least six decades.Methods: A qualitative research approach of a descriptive and explanatory single case study design was utilised using data from a semi-structured interview guide. Thematic and content analysis were used in the data analysis process.Results and findings: It was found that the Maponya business case is a family-controlled type of business. The success and longevity of the Maponya business case are attributable to the closeness of members within the Maponya family or clan. Access to membership is well controlled and requires adherence to a set of values based on one another to prosper in business.Conclusion: The documented findings can serve as a template for understanding the operationalisation of management techniques and leadership principles for entrepreneurial success and longevity in business for black South Africans and illuminate business prowess for the Southern African region and the entire African continent.

Promoting sustainable development implementation in higher education

2017 ◽  
Vol 18 (7) ◽  
pp. 1176-1190 ◽  
Author(s):  
Bankole Awuzie ◽  
Fidelis Emuze
Keyword(s):  
Higher Education ◽  
South Africa ◽  
Sustainable Development ◽  
Qualitative Content Analysis ◽  
Single Case ◽  
Sub Saharan Africa ◽  
Single Case Study ◽  
Structured Interviews ◽  
Content Type

Purpose This study aims to review the zeal exhibited by universities in South Africa towards aligning institutional mandates of teaching, learning, research and community engagement to the sustainable development (SD) agenda. The implementation of the SD agenda across higher education institutions (HEIs) continues to draw attention from the wider society. This is because HEIs are increasingly being looked up to for leadership in this regard. However, although several studies are quick to identify various factors which have driven the adoption of sustainable practices in HEIs, the paucity of studies seeking to identify the drivers for SD implementation remains glaring. This is particularly so in developing countries like South Africa. Design/methodology/approach To confirm the exploratory data from desktop study on public university engagement with sustainability in South Africa, a single case study was conducted in the Central University of Technology (CUT). The single case study design adopted semi-structured interviews and document reviews as data collection techniques. Purposive snowballing sampling technique was strictly adhered to in the selection of interviewees. Interviewees were selected on the basis of their roles in the implementation of the CUT’s sustainability agenda. Findings Data emanating from these interviews were analysed thematically using qualitative content analysis. Although a plethora of drivers were identified, there appeared to be a consensus between most of the interviewees that the quest for cost reduction remained the most significant driver for the viable implementation of the sustainability agenda at CUT. Research limitations/implications It is expected that findings from this study would provide a platform for the development of effective implementation strategies in South African HEIs. Also, the findings contribute to filing the extant gap observed concerning implementation and drivers for engendering SD implementation in HEIs in sub-Saharan Africa (SSA) region. Practical implications By highlighting the drivers for SD implementation, this study contributes to the development of a more receptive social ontology among various stakeholders in an HEI towards the agenda, particularly within the SSA context where there is low level of awareness and buy-in by these stakeholders. Originality/value This study makes an original contribution to the research base of SD in HEIs and implementation.

Implicit Racism among Norwegian Missionaries: A Case Study on the Description of Africans by Olav Guttorm Myklebust

2010 ◽  
Vol 27 (1) ◽  
pp. 39-55
Author(s):  
Odd Magne Bakke
Keyword(s):  
South Africa ◽  
International Association ◽  
Behavioral Patterns ◽  
Rational Thinking ◽  
Founding Member ◽  
Starting Point ◽  
Implicit Racism ◽  
History Of ◽  
Formed Part

AbstractResearchers into the history of missions who have studied Norwegian missionaries in Zululand from the 1850’s onward claim that, in contrast to the racism of their contemporaries, there is no trace of racism to be found among the missionaries. A case study on the description of the Africans by Olav Guttorm Myklebust, a missionary in South Africa who later became a well-known missiologist and a founding member of the International Association for Mission Studies, this article draws attention to some problems entailed in this position and nuance the issue. Although his intention is to give a friendly and balanced portrait of the Africans, Myklebust largely ends up reproducing and confirming traditional stereotypes. Examples include the understanding that Africans are governed by emotions, that they have little aptitude for logical and rational thinking, and that they are like children. These stereotypes formed part of a colonial ideology that legitimated the idea that the Africans were mentally, socially, and culturally inferior to the Europeans.Should Myklebusts’ description of the Africans, be called racist? He clearly breaks with biological and essentialist theories of race. If however, we take our starting point in broader and more recent definitions of racism, which emphasize the function of a discourse, of processes, and of behavioral patterns with regard to establishing and maintaining asymmetrical relationships of power, the conclusion is that his representation of the Africans contains elements that should be classified as racist.

scholarly journals Barriers and Challenges to Service Delivery and Funding: A Case Study of a Nonprofit Organization in the Western Cape, South Africa

2019 ◽  
Vol 5 (3) ◽  
pp. 293
Author(s):  
Simone Martin-Howard
Keyword(s):  
South Africa ◽  
Service Delivery ◽  
Nonprofit Organizations ◽  
Low Income ◽  
Underserved Populations ◽  
Single Case ◽  
Western Cape ◽  
Staff Members ◽  
Barriers And Challenges

There is limited qualitative case research focusing on the underreported voices of black and coloured men and women employed at nonprofit organizations (NPOs) and living in underserved communities of South Africa. The purpose of this single case study, then, is to explore barriers and challenges to service delivery and funding at one specific NPO in South Africa’s Western Cape Province (WCP). To do so, I rely on observations and indepth semistructured interviews with 11 staff members. According to a majority of the staff, religion and race are the primary barriers that prevent the organization from achieving its goals and objectives. Moreover, they note that poverty and poor living conditions, child abandonment and neglect as a result of maternal alcohol abuse, and racial and cultural tensions are contextual challenges that inhibit organizational effectiveness. While these barriers and challenges are specific to this particular NPO, the contextual factors that staff identified are evident in other townships in the WCP. As such, the findings from this study add to the knowledge of NPOs in the WCP and provide insights into how to improve service delivery for low-income and underserved populations in the region.

scholarly journals Reconstructing Harry: A Genealogical Study of a Colonial Family ‘Inside’ and ‘Outside’ the Grahamstown Asylum, 1888–1918

2014 ◽  
Vol 58 (2) ◽  
pp. 166-187 ◽  
Author(s):  
Lindy Wilbraham
Keyword(s):  
South Africa ◽  
Single Case ◽  
Late Nineteenth Century ◽  
Archival Material ◽  
Cape Of Good Hope ◽  
Family Photographs ◽  
Custodial Care ◽  
Psychiatric Discourse ◽  
Bureaucratic State

AbstractRecent scholarship has explored the dynamics between families and colonial lunatic asylums in the late nineteenth century, where families actively participated in the processes of custodial care, committal, treatment and release of their relatives. This paper works in this historical field, but with some methodological and theoretical differences. The Foucauldian study is anchored to a single case and family as an illness narrative that moves cross-referentially between bureaucratic state archival material, psychiatric case records, and intergenerational family-storytelling and family photographs. Following headaches and seizures, Harry Walter Wilbraham was medically boarded from his position as Postmaster in the Cape of Good Hope Colony of South Africa with a ‘permanent disease of the brain’, and was committed to the Grahamstown Asylum in 1910, where he died the following year, aged 40 years. In contrast to writings about colonial asylums that usually describe several patient cases and thematic patterns in archival material over time and place, this study’s genealogical lens examines one white settler male patient’s experiences within mental health care in South Africa between 1908 and 1911. The construction of Harry’s ‘case’ interweaves archival sources and reminiscences inside and outside the asylum, and places it within psychiatric discourse of the time, and family dynamics in the years that followed. Thus, this case study maps the constitution of ‘patient’ and ‘family’ in colonial life,c.1888–1918, and considers the calamity, uncertainty, stigma and silences of mental illness.

scholarly journals Distribuição eletrônica na hotelaria: um estudo de caso do Hotel Casa de Praia, Fortaleza (CE)

2014 ◽  
Vol 7 (3) ◽  
Author(s):  
Fabrício Silva Barbosa
Keyword(s):  
Hotel Industry ◽  
Distribution Channels ◽  
Marketing Channels ◽  
Hotel Management ◽  
Case Study Method ◽  
Electronic Distribution ◽  
De Se ◽  
Hotel Sector ◽  
Object Of Study

Os canais de distribuição adquiriram uma importante função dentro do mix de marketing, pois contribuem de forma significativa na competitividade das empresas no mercado, em especial do segmento hoteleiro. Os canais eletrônicos de distribuição aparecem como grandes ferramentais disponíveis que facilitam a distribuição dos serviços prestados pelos hotéis ao consumidor final. É importante salientar que o aumento significativo da utilização de canais de marketing na hotelaria impõe um grande desafio aos empresários do segmento. Há a necessidade de se adaptar a uma ferramenta de negócios que em alguns momentos contribuem e em outros momentos competem com os próprios empreendimentos. Esta investigação teve como objetivo analisar os canais de distribuição utilizados por um hotel de pequeno porte localizado na cidade de Fortaleza/CE. De caráter qualitativo e exploratório, o método empregado foi o estudo de caso, que teve como objeto de estudo o Hotel Casa de Praia. Os resultados da pesquisa ratificam a predominância de canais de distribuição eletrônicos como principais ferramentas de distribuição do empreendimento estudado. A pesquisa evidencia a consolidação da distribuição eletrônica como umas das principais ferramentas de negócios utilizadas atualmente pelo setor hoteleiro. Distribution channels in hotel industry: a case study on Beach House Hotel Fortaleza (CE, Brazil) ABSTRACT Distribution channels play an important role in the marketing mix, as they make a significant contribution to the competitiveness of companies in the market, particularly in the hotel sector. Electronic distribution channels are important tools that facilitate the distribution of services provided by hotels, to the final customer. It is noteworthy that the significant increase in the use of marketing channels in hotel industry poses a great challenge to business segment. There is a need to adapt to a business tool that has occasionally contribute and at other times compete with the developments themselves. This qualitative, exploratory study analyzes the distribution channels used by a small hotel. It uses the case study method, taking as its object of study the Hotel Casa de Praia. The research results show that for the business studied, electronic distribution channels are very important tools. The research evidences the consolidation of electronic distribution as one of the main business tools currently used by the hotel sector. KEYWORDS: Distribution Channels; Marketing; Hotel Management; Fortaleza.

Sign in / Sign up

Export Citation Format

Share Document