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Managing Waste and Water with the Help of Environmental Management Accounting (EMA)- A Sri Lankan Hotel Sector Case

Journal of Management of Roraima

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Title Managing Waste and Water with the Help of Environmental Management Accounting (EMA)- A Sri Lankan Hotel Sector Case
 
Creator Peiris, T.S.M.; University of Sri Jayewardenepura
Dissanayake, D.M.D.D.; University of Sri Jayewardenepura
Herath, N.T.; University of Sri Jayewardenepura
Thanthree, P.K.J.; University of Sri Jayewardenepura
 
Description Purpose –The study aims to examine how waste and water management practicesalong with EMA systems have been implemented by a Sri Lankan hotel.Design/methodology/approach –Single case study method was adopted in thestudy. The main primary data collection method was unstructured interviews withopen ended questions. Data were triangulated using other sources such as nonparticipativeobservation, informal conversations, perusing documents andinspecting physical artifacts. To improve the reliability, preparations were takenbefore the field visits and interviews. The collected data were analyzedthematically.Findings – The hotel is in the forefront of implementing green practices among theSri Lankan hotels. The approach is holistic and is at the center of management. Thecommitment of the founder and current chairman, increased regulation andvoluntary certifications have driven the change for better management of wasteand water over time. The key to successful green practices is stakeholderengagement while the key infrastructure needed for waste and water managementis a good EMA System which is still at primary stage of development. The casedemonstrates how the basic practices could result in better benefits if appliedeffectively.Research limitations/implications –The findings of the research is based on a hotelcontext hence the recommendations best fit to the hotels with similarcharacteristics.Originality/value –The study attempts to fill the gap of knowledge in the area ofsustainability and waste and water management pertaining to the hotel industry,which is a key growth sector for many emerging economies including Sri Lanka.The results will be useful for better adoption of waste and water management andto develop a better EMA system for the hotel sector in emerging markets.Keywords- Environmental management accounting; hotel industry; Sri Lanka;sustainability; waste and water management.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/2488
 
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/2488/1483