Managing Waste and Water with the Help of Environmental Management Accounting (EMA)- A Sri Lankan Hotel Sector Case

Authors

  • T.S.M. Peiris University of Sri Jayewardenepura
  • D.M.D.D. Dissanayake University of Sri Jayewardenepura
  • N.T. Herath University of Sri Jayewardenepura
  • P.K.J. Thanthree University of Sri Jayewardenepura

Abstract

Purpose –The study aims to examine how waste and water management practices

along with EMA systems have been implemented by a Sri Lankan hotel.
Design/methodology/approach –Single case study method was adopted in the
study. The main primary data collection method was unstructured interviews with
open ended questions. Data were triangulated using other sources such as nonparticipative
observation, informal conversations, perusing documents and
inspecting physical artifacts. To improve the reliability, preparations were taken
before the field visits and interviews. The collected data were analyzed
thematically.

Findings – The hotel is in the forefront of implementing green practices among the
Sri Lankan hotels. The approach is holistic and is at the center of management. The
commitment of the founder and current chairman, increased regulation and
voluntary certifications have driven the change for better management of waste
and water over time. The key to successful green practices is stakeholder
engagement while the key infrastructure needed for waste and water management
is a good EMA System which is still at primary stage of development. The case
demonstrates how the basic practices could result in better benefits if applied
effectively.

Research limitations/implications –The findings of the research is based on a hotel
context hence the recommendations best fit to the hotels with similar
characteristics.

Originality/value –The study attempts to fill the gap of knowledge in the area of
sustainability and waste and water management pertaining to the hotel industry,
which is a key growth sector for many emerging economies including Sri Lanka.
The results will be useful for better adoption of waste and water management and
to develop a better EMA system for the hotel sector in emerging markets.

Keywords- Environmental management accounting; hotel industry; Sri Lanka;
sustainability; waste and water management.


Paper type- Case Study

Author Biographies

T.S.M. Peiris, University of Sri Jayewardenepura

University of Sri Jayewardenepura

D.M.D.D. Dissanayake, University of Sri Jayewardenepura

University of Sri Jayewardenepura

N.T. Herath, University of Sri Jayewardenepura

University of Sri Jayewardenepura

P.K.J. Thanthree, University of Sri Jayewardenepura

University of Sri Jayewardenepura

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Published

2015-09-10