ENVIRONMENTAL MANAGEMENT ACCOUNTING: A CONCEPTUAL MODEL FOR THE REPORTING OF ENVIRONMENTAL COSTS
The overall aim of this study was to identify factors that affect the use of EMA by the hotel sector in South Africa. The research was an exploratory study and qualitative in nature using a single case study with embedded units approach. ABC Hotel Management Group along its 3 hotels located in the province of KwaZulu Natal, South Africa, met the selection criteria and thus formed part of this study. There were 10 participants in this case study. Additional documents were analysed which included financial statements, policy documents, the Group website, the hotels' websites, Group Energy Profile Analysis (GEPA) programme, and Building Monitoring Systems (BMS) The results of this research established a number of factors that affect the use of EMA by the hotel sector in South Africa. The adoption of a prototype EMA model by the hotel sector is then suggested by the study.