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


  • S.M. Ranaweera Rajarata University of Sri Lanka
  • K.J.S. Madhusanka Rajarata University of Sri Lanka
  • R.M.N.C. Swarnapali Rajarata University of Sri Lanka


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.
Keywords: Environmental Management Accounting, hotel industry, Sri Lanka