Identifying and rating environmental management accounting tools and presenting a model for sustainable development of the hotel industry
Subject Areas : Economic
Azadeh Elsadat Torabzadeh Bafeghi
1
,
Mahmoud Moinuddin
2
,
nasim Shah Moradi
3
,
Forough heirani
4
1 - PhD Student, Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran
2 - Professor, Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran
3 - Assistant Professor, Accounting Department, Yazd Branch, Islamic Azad University, Yazd, Iran
4 - Assistant Professor, Accounting Department, Yazd Branch, Islamic Azad University, Yazd, Iran
Keywords: Environmental management accounting tools, fuzzy screening, environmental management accounting model, hotel industry.,
Abstract :
The consequences of tourism industry activities can cause different environmental problems, which can be harmful and detrimental to different groups. Environmental management accounting (EMA) integrates the two main principles of sustainable development, environment and economy, and allows companies to control the environmental consequences of business in the form of monetary units. The main objective of the present study is to identify and rate environmental management accounting tools and present an appropriate model for implementing environmental management accounting in the hotel industry. The research method is a survey and qualitative type. In the first step of the research, the statistical population includes specialists and experts in the field of hotel management. Sampling from this population was carried out purposefully and finally 9 experts were selected. By reviewing the literature and theoretical background, environmental management accounting techniques in the hotel industry were identified and the importance of each was determined using the fuzzy screening method. The environmental cost accounting techniques, full cost accounting, environmental investment efficiency assessment and comprehensive quality environmental management were found to have a very high importance. Then, using the content analysis method, a suitable model for implementing environmental management accounting in the hotel industry based on the Environmental Management System (EMS) was proposed. This model includes 4 main stages: planning, implementation and control, measurement and evaluation, and review.