Application of Sustainability Management Practices in Newspaper Printing Industry - A Sri Lankan Case
Purpose - The purpose of this study is to examine the current environment
management accounting practices and concept of cleaner production relating to
one of the major media firms, a news paper printing company, in Sri Lanka.
Design/ Methodology/Approach - The case study method was followed in the
study. The primary data were collected mainly by face to face unstructured
interviews and telephone interviews with the General Manager and the Operations
Manager of the site. In order to get further clarifications, email communications
were also made. In addition, the researchers visited the factory and collected data
through observations. Secondary data were gathered by browsing web site
sources, internal company records, presentations done by the General Manager,
etc. Multiple data gathered were analyzed by creating data flowcharts and
tabulating the frequency of different events (Quantity wise and monetary wise).
Findings - The study illustrates that the news paper printing company has
successfully implemented many environmental management accounting and
cleaner production practices as a cost saving strategy. Due to the correct
application of the environmental accounting practices, the company was able to
become a top ranking company in small and medium sector. Further, this study
confirmed some general practices can be further converted in to environmental
accounting practices with precise guidance and continuous following.
Research Limitations/implications – The findings of the study would be difficult to
generalize since the study is based on one particular company in the media
industry in Sri Lanka which applies EMA & CP practices. Further, the study has
focused only on EMA & CP strategies relating to material and water in the selected
company in order to minimize the complexity of analyzing information.
Originality/Value: This study is useful to understand how a company can use CP
strategies and EMA practices to increase the productivity and efficiency in a
Keywords: Cleaner Production; Environmental Management Accounting; News
paper printing company; Sri Lanka.
Paper Type: Case Study
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Journal of Accounting Panorama, University of Sri Jayewardenepura, Sri Lanka