M.Tech. Business Administration. Business School. / Despite the growing concern of environmental issues including climate change and green
house gas emissions as demonstrated in a number of global conventions such as the
recently concluded climate change conference in Copenhagen Denmark in December
2009, little attention has been paid to how the service sector impacts the environment and
how related environmental costs are accounted for. Conversely, there is a general lack of
consideration given to environmental impacts, environmental responsibility,
accountability, environmental costs and potential cost savings within university settings.
The overall objective of the study is to assess the application of environmental
management accounting (EMA) at Tshwane University of Technology (TUT). This was
achieved by investigating the environmental impacts associated with the operations of
TUT as a service organization and examine how the institution manages, account and
report environmental cost.
The study employed a case study and data was collected by means of exploratory and
explanatory research techniques using two data sets; documentary and in-depth individual
face-to-face interviews employing a semi-structured questionnaire with closed and open
ended questions to collect primary data. Fourteen interviews were conducted with
personnel of two main divisions involved with EMA related information Building and
Estate and Finance. Documentary and interview data was transcribed and reduced through
descriptive statistics and a process of selection, focusing, simplification, abstraction and
transformation of the data enabling categories, themes and patterns to be identified.
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The results indicate that; the implementation of EMA and general governance for
environmental responsibility and accountability is extremely weak. The potential use of
EMA is neglected and, as such, EMA implementation is not considered a priority. Three
barriers to the adoption of EMA within TUT were identified as: institutional pressures, a
low profile of accounting for the environment, and management’s attitudes. There is a need
to improve the quality of information by restructuring the classification in the income and
expenditure report and introducing further classifications. Such classifications should relate
to responsibility centres. There is further need to create incentives geared to promote
environmental awareness and behavior change and to monitor non-financial information on
resources used especially electricity, water, fuel and paper to facilitate the implementation
of EMA at TUT. A general ledger model and action plan for the implementation of EMA
at TUT utilizing the use of activity based costing has been suggested.
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:tut/oai:encore.tut.ac.za:d1000220 |
| Date | January 2011 |
| Creators | Ambe, Queen Ntombikayise. |
| Contributors | Mulaba-Bafubiandi, A. F, Thesis advisor., Ngwenya, Tshepiso Ingrid Thesis advisor. |
| Source Sets | South African National ETD Portal |
| Language | English |
| Detected Language | English |
| Type | Text |
| Format | |
| Rights | © 2011 Tshwane University of Technology |
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