Implementation of environmental management accounting hotel sector: challenges and barriers
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Proceedings of the 20th Conference o f the Environmental and Sustainability Management Accounting Network (EM AN), Luneburg, 2016
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Despite the burgeoning number o f studies on different aspects o f Environmental Management Accounting (EMA), so far, little has been discussed empirically on the roadblocks/barriers in EMA implementations that could limit its potential. This paper therefore presents how the interaction o f various contingent factors, and institutional and stakeholder pressures help organizations overcome the EMA barriers.
Despite the burgeoning number o f studies on different aspects o f Environmental Management Accounting (EMA), so far, little has been discussed empirically on the roadblocks/barriers in EMA implementations that could limit its potential. This paper therefore presents how the interaction o f various contingent factors, and institutional and stakeholder pressures help organizations overcome the EMA barriers.
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Gunarathne, N., Lee, K.H., Wijesinghe, D.N., Alahakoon, Y. (2016). "Implementation of environmental management accounting hotel sector: challenges and barriers", Proceedings of the 20th Conference o f the Environmental and Sustainability Management Accounting Network (EMAN), Luneburg., pp. 92-94