http://dr.lib.sjp.ac.lk/handle/123456789/10897 2025-12-05T21:47:52Z http://dr.lib.sjp.ac.lk/handle/123456789/10935 An Analysis of Energy Management Practices and Accounting Implications in the Hotel Sector: A Sri Lankan Case Study Hendahewa, S.M.; Jayasinghe, J.M.R.P.; Pannilarathne, P.T. Purpose – The purpose of this paper is to examine energy conservation initiatives implemented and physical/monetary environmental management accounting practices adopted in relation to energy management in the context of a Sri Lankan hotel. Design/methodology/approach –A single case study approach was adopted for this study. Primary data were collected by conducting semi structured interviews with hotel staff along with observations. Evidence from the hotel’s Green Directory, daily and monthly energy records, presentations on energy conservation and online resources were used as secondary data. In the process of data collection, steps were taken to ensure data validity and reliability. Findings – The study identified that energy conservation practices, physical and monetary energy management accounting practices and performance measures of the hotel have been institutionalized and have evolved gradually over time. The contribution of accounting and finance towards the advancement of these practices is still limited and the potential for further development is significant. Research limitations/implications –Due to limited access to confidential internal energy records, the researchers’ interpretations were brought in, to illustrate and justify certain points. Further, as a result of the context-specific nature of the study, the findings are difficult to generalize across industries and are best suited for hotels with similar characteristics. Originality/value –The study attempts to fill the dearth of research related to energy management and its accounting implications in the hotel industry in a developing country’s context. The findings will be particularly useful for hotels with similar characteristics when adopting and developing a sustainable energy management system in collaboration with the finance function. 2014-01-01T00:00:00Z http://dr.lib.sjp.ac.lk/handle/123456789/10934 Adopting and Implementing Waste Management Practices in the Printing Industry- A Sri Lankan Case Cooray, N.; Murshidha, F.; Senanayake, N. Purpose –The purpose of this paper is to examine why and to what extent a printing company in Sri Lanka adopts and implements waste management practices. Design/methodology/approach-The study employed the case study method. The annual report provided the basis as the starting point of information for the study. Thereafter, the primary data were collected by conducting semi structured interviews which were supported by the researchers’ observations at the factory premises. Further, as secondary sources of data company web site, magazines and handouts issued were used. Findings –The study identifies that the printing company had started waste management practices with a view of supporting its profit maximization motive. The company has managed to continue waste management practices in a holistic manner during last three years. The study demonstrates how waste management systems can be applied successfully, despite initial challenges. Research limitations/implications – The results of the study are difficult to generalize due to the contextual characteristics which are unique to this company and its environment. Originality/value – The paper attempts to fill the paucity of research in the printing industry in developing countries especially in emerging South Asian countries. The findings of the study will be useful for the organizations to develop and maintain sound waste management systems, particularly in the printing industry. 2014-01-01T00:00:00Z http://dr.lib.sjp.ac.lk/handle/123456789/10930 Integrating Environmental Management Accounting (EMA) Practices with Waste Management - A Case of an Electrical Item Manufacturer in Sri Lanka Thilakasiri, N.; Kurukulasooriya, S.; De Silva, Y. Purpose – The purpose of the paper is to examine how an electrical item manufacturer in Sri Lanka uses EMA and other practices to manage waste. Design/methodology/approach – The study followed the case study approach. In-depth interviews, and observations were used as primary sources of data and documentary evidences such as quality manuals, records prepared by the Finance Division, brochures and internal documents along with online resources were used as secondary sources of data. In collecting data, measures were taken to improve trustworthiness. Collected data were analyzed using explanatory building approach. Findings – Despite the conventional absorption method to absorb waste related costs, the organization currently follows several practices such as cleaner production, Kanban and Kaizen to manage waste. The manufacturer has some physical and monetary accounting practices relevant to recording, measurement and analysis of waste. The study further reveals that the intensity of accounting and environmental management strategies depends on the significance of a particular cost element to the organization. Research limitations/implications – Since the study covers only a particular electronic item manufacturer, generalizing the findings is somewhat difficult. This is mainly due to the context specific characteristics of the manufacturer. Therefore, the findings will be better suited for organizations in the electronic industry with similar characteristics. Originality/value – This study aims to contribute to the dearth of research on the application of EMA practices towards waste management in the manufacturing sector of a developing country. The findings will be useful for manufacturing sector organizations to enhance focus on physical and monetary accounting practices towards improving efficiency in waste management. 2014-01-01T00:00:00Z http://dr.lib.sjp.ac.lk/handle/123456789/10926 Environmental Management Accounting in a Manufacturing Arm of a Financial Services Sector Organization - A Case of a Sri Lankan Organization Edirisooriya, K.K.; Noopehewa, P.U.; Perera, S.A.D.C.U. Purpose - The purpose of this paper is to examine why and to what extent a manufacturing arm of a financial sector organization in Sri Lanka adopts and implements environmental Management Accounting practices. Design/methodology/approach - The study followed a case study approach. The primary data were collected by conducting semi structured interviews and observing organizational processes. Secondary data were collected through analyzing documents such as internal records, online sources including the organization’s web site and various other records. In the data collection process higher emphasis was placed on data triangulation. Data analysis was carried out following an explanation building approach. Findings - The study identified that although the waste management initiatives are practiced to a great extent, they do not encompass a comprehensive and an integrated approach. The intention for cost savings and the significance of the output being generated are the main drivers for adopting environmental management accounting practices. Top management awareness remains poor and an integrated strategic approach for sustainability management is not well established within the organization. Research limitations/implications - Due to the context specific characteristics, the findings of the study will be difficult to generalize. Also, the study mainly emphasized on the process of collecting and re-using gold dust, but other critical areas such as waste water and air pollution was not investigated. Originality/value - The study attempts to fill the gap of environmental management accounting research in a manufacturing operation of financial sector of a developing country. The findings of the study will be expedient to the sector in developing and retaining environmental management accounting practices. 2014-01-01T00:00:00Z