ASSESSMENT OF ENVIRONMENTAL MANAGEMENT ACCOUNTING AT SOUTH AFRICAN UNIVERSITIES: CASE OF TSHWANE UNIVERSITY OF TECHNOLOGY

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Abstract

The overall objective of the paper is to assess the application of environmental management accounting (EMA) at Tshwane University of Technology (TUT) as a service organization and examine how the institution manages, account and report environmental cost. Data was collected by means of exploratory and explanatory research techniques using two data sets; documentary and fourteen in-depth individual face-to-face interviews employing a semi-structured questionnaire with closed and open ended questions to collect primary data. 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. A general ledger model and action plan for the implementation of EMA at TUT utilizing the use of activity based costing has been suggested.

Key Words: Environmental Management Accounting, Environmental Costs, Environmental Impacts, Activity-Based Costing, Service Organization

How to cite this paper: Ambe, C. M., Ambe, Q. N., & Ganda, F. (2015). Assessment of environmental management accounting at South African universities: Case of Tshwane University of Technology. Journal of Governance and Regulation, 4(4-1), 274-288. https://doi.org/10.22495/jgr_v4_i4_c1_p11