The role of environmental management accounting and voluntary self-regulatory initiatives in improving resource efficiency in South African hotels

The hotel sector is linked to the excessive consumption of non-renewable resources, particularly water, energy and non-durable goods. Several hotel groups have developed voluntary self-regulatory initiatives that are aimed at improving the resource. Currently, there is limited research pertaining to the application of EMA and voluntary initiatives, particularly in the hotel sector. As a result, the implementation and application process of these initiatives remains unclear. A qualitative exploratory multiple case study research method was employed in this study. A total of 12 individuals participated in this study, which consisted of 3 general managers, 3 financial managers, 3 maintenance managers, from 4 hotels. The sample size was selected using purposive sampling. The study found that there is a fair amount of awareness, knowledge and experience of the EMA and the use of voluntary self-regulatory initiatives by the hotel sector in South Africa. However, the implementation of EMA and voluntary selfregulatory initiatives in the South African hotel sector is still at an elementary stage.

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Journal Article
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Published in:
Business and Economic Horizons (BEH), Volume 13, Issue 1
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JEL Codes:
L80; M10; Q50; Q56

 Record created 2017-11-01, last modified 2018-04-02

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