Please use this identifier to cite or link to this item: https://hdl.handle.net/10321/1482
DC FieldValueLanguage
dc.contributor.authorDoorasamy, Mishelle-
dc.contributor.authorGarbharran, Hari Lall-
dc.date.accessioned2016-05-05T08:28:28Z-
dc.date.available2016-05-05T08:28:28Z-
dc.date.issued2015-01-
dc.identifier.citationDoorasamy, M. and Garbharran, H.L.. 2015. Assessing the use of environmental management accounting as a tool to calculate environmental costs and their impact on a company's environmental performance. International Journal of Management Research and Business Strategy, 4(1) pp. 35-52.en_US
dc.identifier.issn2319-345X-
dc.identifier.urihttp://hdl.handle.net/10321/1482-
dc.description.abstractThe aim of this study was to investigate the use of Environmental Management Accounting (EMA) and identify environmental costs and their impact on environmental performance. Over the last two decades, EMA has emerged as an important approach by organizations wanting to improve their environmental and economic performance. However, despite the many pilot projects conducted that demonstrated the positive impact that EMA has on an organization, EMA implementation remains slow and lagging behind in South Africa. EMA is an environmental management tool that traces environmental costs directly to the processes and products that are responsible for those costs, thereby highlighting problem areas that need to prioritized when considering the adoption of cleaner production. Previous research identified that traditional costing systems did not adequately account for the actual environmental costs incurred by companies as much of these costs were hidden under overhead accounts. Hence, production costs were high, resulting in incorrect profit margins being set and ultimately impacting on company profitability. This paper is based on a case study of a paper manufacturing company in KwaZulu- Natal. The scope of this study was limited to the steam generation process and focused mainly on the efficiency of the current coal-fired boilers used in the boiler plant. The research methodology used in the study was both quantitative and qualitative involving triangulation. The results of the study show that EMA can improve environmental and economic performance of an organization by providing managers with more accurate values of their environmental costs.en_US
dc.format.extent18 pen_US
dc.language.isoenen_US
dc.publisherIJMRBSen_US
dc.relation.ispartofInternational journal of management research and business strategy-
dc.subjectEnvironmental Management Accounting (EMA)en_US
dc.subjectSustainable Development (SD)en_US
dc.subjectCleaner Production (CP)en_US
dc.subjectEfficiencyen_US
dc.subjectEnvironmental Performanceen_US
dc.titleAssessing the use of environmental management accounting as a tool to calculate environmental costs and their impact on a company's environmental performanceen_US
dc.typeArticleen_US
dc.publisher.urihttp://www.ijmrbs.com/ijmrbsadmin/upload/IJMRBS_54acc54b71da6.pdfen_US
dc.dut-rims.pubnumDUT-004941en_US
item.grantfulltextopen-
item.cerifentitytypePublications-
item.fulltextWith Fulltext-
item.openairecristypehttp://purl.org/coar/resource_type/c_18cf-
item.languageiso639-1en-
item.openairetypeArticle-
Appears in Collections:Research Publications (Accounting and Informatics)
Files in This Item:
File Description SizeFormat
Doorasamy_IJMRBS_4_1_2015.pdf279.55 kBAdobe PDFThumbnail
View/Open
Show simple item record

Page view(s) 50

1,269
checked on Dec 22, 2024

Download(s) 20

2,051
checked on Dec 22, 2024

Google ScholarTM

Check


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.