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Environmental Management Accounting in a Manufacturing Arm of a Financial Services Sector Organization - A Case of a Sri Lankan Organization

Management Analysis Journal

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Title Environmental Management Accounting in a Manufacturing Arm of a Financial Services Sector Organization - A Case of a Sri Lankan Organization
 
Creator Edirisooriya, K.K.; University of Sri Jayewardenepura
Noopehewa, P.U.; University of Sri Jayewardenepura
Perera, S.A.D.C.U.; University of Sri Jayewardenepura
Silva, M.N.I.; University of Sri Jayewardenepura
 
Description Purpose - The purpose of this paper is to examine why and to what extent amanufacturing arm of a financial sector organization in Sri Lanka adopts andimplements environmental Management Accounting practices.Design/methodology/approach - The study followed a case study approach. Theprimary data were collected by conducting semi structured interviews andobserving organizational processes. Secondary data were collected throughanalyzing documents such as internal records, online sources including theorganization’s web site and various other records. In the data collection processhigher emphasis was placed on data triangulation. Data analysis was carried outfollowing an explanation building approach.Findings - The study identified that although the waste management initiatives arepracticed to a great extent, they do not encompass a comprehensive and anintegrated approach. The intention for cost savings and the significance of theoutput being generated are the main drivers for adopting environmentalmanagement accounting practices. Top management awareness remains poor andan integrated strategic approach for sustainability management is not wellestablished within the organization.Research limitations/implications - Due to the context specific characteristics, thefindings of the study will be difficult to generalize. Also, the study mainlyemphasized on the process of collecting and re-using gold dust, but other criticalareas such as waste water and air pollution was not investigated.Originality/value - The study attempts to fill the gap of environmental managementaccounting research in a manufacturing operation of financial sector of adeveloping country. The findings of the study will be expedient to the sector indeveloping and retaining environmental management accounting practices.Key words – Developing country; environmental management accounting; financialservice sector; waste management initiatives.Paper type - Case Study
 
Publisher University of Sri Jayewardenepura
 
Contributor —
 
Date 2015-09-10
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://journals.sjp.ac.lk/index.php/joap/article/view/2486
 
Source Journal of Accounting Panorama; Vol 1, No 1 (2014): Journal of Accounting Panorama
 
Language eng
 
Relation http://journals.sjp.ac.lk/index.php/joap/article/view/2486/1479