The adoption of environmental management accounting
A case study on Five-Star hotels in Nusa Dua
Keywords:
activity based costing, environmental management accounting, hotel expenses, hotel industry, implementation activityAbstract
The use of environmental management accounting concepts for companies encourages the ability to minimize the environmental problems it faces. The same is the case with five-star hotel companies in the Nusa Dua area. this study aims to examine the adoption of EMA in the hotel industry in Nusa Dua and the Adoption of Environmental Management Accounting (EMA) among hotel companies in Nusa Dua. This research is qualitative research. Data collection is done by survey, interview, and observation. Data analysis used interactive model of analysis from Miles and Huberman. The findings that can be seen are scale of environmental costs and contemporary management accounting practices affect the implementation of environmental management accounting in the hotel industry. The company considers that the implementation of Activity Based Costing provides better insight into the structure of hotel expenses.
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