Environmental management accounting model in the hotel industry
Keywords:
economic performance, environmental management accounting model, hotel industry, tourism industryAbstract
The impact of tourism industry activities can cause various environmental problems that are detrimental to various parties. This is a social burden, which must be taken seriously. Environmental Management Accounting is a concept that helps companies contain business impacts in the form of monetary units. The application of Environmental Management Accounting helps companies deal with environmental problems by recording all production activities to be reported in the company's environmental cost report. Although until now there is no standard that requires full environmental accounting disclosure. The research methodology uses case studies. This research aims to develop a model in the form of an accounting policy that contains the concept; emphasize relationship patterns and clarify environmental management accounting practices in the hotel industry. Data analysis was carried out using the Miles and Huberman model. The research results show that environmental management accounting is still considered necessary because it does not affect the business climate. In addition, the relationship between a company's environmental performance presented in the company's accountability report and its financial or economic performance is still doubtful.
Downloads
References
Adnyana, I. M. (2020). Buku: Akuntansi Manajemen.
Amerta, I. M. S., Sara, I. M., & Bagiada, K. (2018). Sustainable tourism development. International research journal of management, IT and social sciences, 5(2), 248-254.
Ariffin, A. R. M. (2016). Environmental management accounting (EMA): is there a need?. International Journal of Liberal Arts and Social Science.
Artani, K. T. B. (2019). Green Accounting pada Local Chain Management Hotel dan International Chain Management Hotel di Bali. Jurnal Riset Akuntansi dan Bisnis Airlangga Vol, 4(2), 669-686.
Auliya, N., Abdullah, M. W., & Suhartono, S. (2020). Green Accounting: Refleksi Hak Asasi Manusia dalam Upaya Pencegahan Limbah. ISAFIR: Islamic Accounting and Finance Review, 1(2), 97-110.
Christ, K. L., & Burritt, R. L. (2013). Environmental management accounting: the significance of contingent variables for adoption. Journal of Cleaner Production, 41, 163-173. https://doi.org/10.1016/j.jclepro.2012.10.007
Creswell, J. W. (2009). Research Design: Qualitive, Quantitative, and Mixed Methods Approaches (Third Edit).
Crewell, J. W. (1994). Research design: Qualitative and quantitative approaches. Bibl. gén. H, 62, C923.
Gray, R., Kouhy, R., & Lavers, S. (1995). Corporate social and environmental reporting: a review of the literature and a longitudinal study of UK disclosure. Accounting, Auditing & Accountability Journal, 8(2), 47-77.
Gray, R., Owen, D., & Adams, C. (1996). Accounting & accountability: changes and challenges in corporate social and environmental reporting. Prentice hall.
Gunarathne, N., & Lee, K. H. (2021). Corporate cleaner production strategy development and environmental management accounting: A contingency theory perspective. Journal of Cleaner Production, 308, 127402. https://doi.org/10.1016/j.jclepro.2021.127402
Hanif, S., Ahmed, A., & Younas, N. (2023). Examining the impact of Environmental Management Accounting practices and Green Transformational Leadership on Corporate Environmental Performance: The mediating role of Green Process Innovation. Journal of Cleaner Production, 414, 137584. https://doi.org/10.1016/j.jclepro.2023.137584
Hansen, D. R., & Mowen, M. M. (2009). and Guan, Liming. Cost Management: Accounting & Control 6th Edition.
Holjevac, I. A. (2003). A vision of tourism and the hotel industry in the 21st century. International Journal of Hospitality Management, 22(2), 129-134. https://doi.org/10.1016/S0278-4319(03)00021-5
Ikhsan, A. (2009). Akuntansi manajemen lingkungan.
Jasch, C. (2003). The use of Environmental Management Accounting (EMA) for identifying environmental costs. Journal of Cleaner production, 11(6), 667-676. https://doi.org/10.1016/S0959-6526(02)00107-5
Jovanović, D., & Janković, M. (2012). Management accounting aspect of environmental costs. Contemporary Issues in Economics, Business and Management-EBM, 525-538.
Martĺnez-Ros, E., & Orfila-Sintes, F. (2009). Innovation activity in the hotel industry. Technovation, 29(9), 632-641. https://doi.org/10.1016/j.technovation.2009.02.004
Maunders, K. T., & Burritt, R. L. (1991). Accounting and ecological crisis. Accounting, Auditing & Accountability Journal, 4(3), 0-0.
Mokhtar, N., Jusoh, R., & Zulkifli, N. (2016). Corporate characteristics and environmental management accounting (EMA) implementation: evidence from Malaysian public listed companies (PLCs). Journal of Cleaner Production, 136, 111-122. https://doi.org/10.1016/j.jclepro.2016.01.085
Nieves, J., & Segarra-Ciprés, M. (2015). Management innovation in the hotel industry. Tourism Management, 46, 51-58. https://doi.org/10.1016/j.tourman.2014.06.002
Pereira-Moliner, J., Claver-Cortés, E., Molina-Azorín, J. F., & Tarí, J. J. (2012). Quality management, environmental management and firm performance: direct and mediating effects in the hotel industry. Journal of cleaner production, 37, 82-92. https://doi.org/10.1016/j.jclepro.2012.06.010
Saleh, M. M. A., & Jawabreh, O. A. (2020). Role of environmental awareness in the application of environmental accounting disclosure In tourism and hotel companies and its impact on Investor’s decisions in Amman Stock Exchange. International Journal of Energy Economics and Policy, 10(2), 417.
Setyaningtyas, I., & Andono, F. A. (2013). Penerapan Environmental Cost Accounting Pada Pg. Modjopanggoong Di Kabupaten Tulungagung. Calyptra, 2(1), 1-16.
Sharma, N., & Khanna, K. (2016). Current and Conventional Appraisal Trends in Hotels. International Research Journal of Engineering, IT and Scientific Research, 2(7), 81-88.
Vejzagić, V., Brown, J. B., & Schmidt, P. (2018). Accounting for sustainability: Environmental indicators from Croatian hotels. International Journal of Business Management and Commerce, 3(4), 24-34.
Yin, R. K. (1994). Discovering the future of the case study. Method in evaluation research. Evaluation practice, 15(3), 283-290.
Zou, T., Zeng, H., Zhou, Z., & Xiao, X. (2019). A three-dimensional model featuring material flow, value flow and organization for environmental management accounting. Journal of Cleaner Production, 228, 619-633. https://doi.org/10.1016/j.jclepro.2019.04.309
Zulaikhah, S., & Kristiani, E. (2020). Implementasi Konsep Green Accounting Pada Sektor Akomodasi Perhotelan Kota Surakarta. Research Fair UNISRI, 4(1).
Published
How to Cite
Issue
Section
Copyright (c) 2023 International research journal of management, IT and social sciences
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Articles published in the International Research Journal of Management, IT and Social sciences (IRJMIS) are available under Creative Commons Attribution Non-Commercial No Derivatives Licence (CC BY-NC-ND 4.0). Authors retain copyright in their work and grant IRJMIS right of first publication under CC BY-NC-ND 4.0. Users have the right to read, download, copy, distribute, print, search, or link to the full texts of articles in this journal, and to use them for any other lawful purpose.
Articles published in IRJMIS can be copied, communicated and shared in their published form for non-commercial purposes provided full attribution is given to the author and the journal. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
This copyright notice applies to articles published in IRJMIS volumes 7 onwards. Please read about the copyright notices for previous volumes under Journal History.
