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Implementation of environmental management accounting (EMA) in the Industry: Evidence from North Central and Central Provinces in Sri Lanka

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dc.contributor.author Ranaweera, S.M.
dc.contributor.author Madhusanka, K.J.S.
dc.contributor.author Swarnapali, R.M.N.C.
dc.date.accessioned 2022-05-17T05:12:05Z
dc.date.available 2022-05-17T05:12:05Z
dc.date.issued 2020
dc.identifier.citation Ranaweera, S.M., Madhusanka, K.J.S., & Swarnapali, R.M.N.C. (2020). Implementation of environmental management accounting (EMA) in the Industry: Evidence from North Central and Central Provinces in Sri Lanka, International Conference on Business Management -2019. en_US
dc.identifier.uri http://dr.lib.sjp.ac.lk/handle/123456789/11282
dc.description.abstract The study contributes to the literature by establishing the extent to which hotel industry practice Environmental Management Accounting (EMA) and the factors influencing implementation of EMA in the hotel industry in Sri Lanka. The population of the study was 91 hotels located in North Central and Central Provinces and data were collected using physical and electronic mail from a random sample of 50 hotels. The results indicate that the extent of EMA implementation was moderate and the finding highlights that Comprehensiveness of Environmental Management systems (EMS), Environmental Strategy (ES), Environmental Uncertainty(EU) and Top Management Support (TMS) positively influence implementation of EMA. EU and Comprehensiveness of EMS positively significantly influence implementation of EMA. en_US
dc.language.iso en en_US
dc.publisher Faculty of Management Sciences, University of Sri Jayewardenepura en_US
dc.subject Environmental Management Accounting, hotel industry, Sri Lanka en_US
dc.title Implementation of environmental management accounting (EMA) in the Industry: Evidence from North Central and Central Provinces in Sri Lanka en_US
dc.type Article en_US


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