scholarly journals Environmental management accounting and waste management practices: A case of a manufacturing company

2020 ◽  
Vol 2 (2) ◽  
pp. 97-112
Author(s):  
S. M. Chaturika Seneviratne ◽  
◽  
Gayasha Kalpani ◽  
Keyword(s):  
Environmental Management ◽  
Waste Management ◽  
Management Practices ◽  
Management Accounting ◽  
Sri Lankan ◽  
Manufacturing Company ◽  
Archival Documents ◽  
Environmental Management Accounting ◽  
Waste Management Practices

Abstract Purpose: This study examines how Environmental Management Accounting practices are related to waste management practices and how the organization in the case study is influenced in adopting the waste management practices Research methodology: The case study method was used in examining the applicability of Environmental Management Accounting to waste management in one large manufacturing company. Interviews, observations and archival documents were used as data collection methods. Results: The study observed that the company had reinvigorated environmental management and waste management practices due to the influence of the major stakeholders. These motivations can be categorized into three main pillars including coercive, mimetic, and normative isomorphisms. Limitations: As the research is directed towards the selection of in-depth inquiry of specific settings infused with culture, values, beliefs, stories, language, perception, politics and ideology, it might cause to diminish the researcher's analytical objectivity and independence of the research. Contribution: Policies, practices and motivations promote the future development of environmental management accounting and waste management practices in the Sri Lankan context.

scholarly journals The Perceptions of Management on the Benefits of Adopting an Environmental Management Accounting System as a Waste Management Tool

2016 ◽  
Vol 8 (1) ◽  
pp. 93-106
Author(s):  
Mishelle Doorasamy
Keyword(s):  
Environmental Management ◽  
Waste Management ◽  
Environmental Performance ◽  
Management Accounting ◽  
Management Tool ◽  
Accounting System ◽  
Environmental Costs ◽  
Manufacturing Company ◽  
Environmental Management Accounting ◽  
Paper And Pulp

Abstract The purpose of this paper is to ascertain the perception of management on the benefits of adopting an environmental management accounting (EMA) system as a waste management tool in a paper and pulp manufacturing company. This paper highlights the benefits of an EMA system and the role and importance of EMA as a decision-making tool in encouraging the adoption of cleaner production (CP) techniques and technologies. This research was based on a case study of a paper and pulp manufacturing company in KwaZulu-Natal. This research was both quantitative and qualitative in nature. Data collection instruments for the study included a Likert-type questionnaire and interviews with the environmental manager and cost accountant but the findings reported in this paper are based on the empirical evidence gathered from the questionnaire which identified that there was positive correlation between environmental performance and CP techniques and technologies. Environmental costs were hidden under general overheads and understated because the company was using a conventional costing system and not an EMA system; hence, environmental costs were not traced back to the products or processes responsible for those costs. It was evident from the qualitative data analysis that management regarded their environmental costs as too insignificant to justify implementation of an EMA system. The consequent reluctance of the company to adopt CP resulted in poor waste management and lower-quality environmental performance.

A case study: biomedical waste management practices at city hospital in Himachal Pradesh

2011 ◽  
Vol 29 (6) ◽  
pp. 669-673 ◽  
Author(s):  
Akansha Nema ◽  
Aishwarya Pathak ◽  
Prasad Bajaj ◽  
Harvinder Singh ◽  
Sudhir Kumar
Keyword(s):  
Waste Management ◽  
Management Practices ◽  
Himachal Pradesh ◽  
City Hospital ◽  
Biomedical Waste ◽  
Waste Management Practices

scholarly journals Supply Chain Information in Environmental Management Accounting – the case of a Vietnamese Coffee Exporter

2007 ◽  
Vol 1 (2) ◽  
pp. 296 ◽  
Author(s):  
Tobias Viere ◽  
Stefan Schaltegger ◽  
Jan Von Enden
Keyword(s):  
Environmental Management ◽  
Decision Making ◽  
Supply Chain ◽  
Management Accounting ◽  
Financial Decision Making ◽  
Southern Vietnam ◽  
Environmental Management Accounting ◽  
Financial Decision

This case study discusses Environmental Management Accounting (EMA) which are illustrated with the case example of Neumann Gruppe Vietnam Ltd., a medium-sized coffee refining and exporting enterprise in Southern Vietnam. It examines the relevance of environment-related supply chain information for corporate environmental and financial decision making and reveals possibilities for improving eco-efficiency at the site level and for its supply <br />chain.<br /><br />

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

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