Naslov
Environmental Management Accounting in Hospitality Industry - Empirical Evidence from Croatia

Autori
Peršić, Milena ; Janković, Sandra ; Zanini-Gavranić Tatiana

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), ostalo

Izvornik
International EuroCHRIE conference: Tourism and Hospitality, Drivers of Transition / Jeffrey Lasky - Rochester (NY) : Dubrovnik : EuroCHRIE, 2011, 1-15

Skup
International EuroCHRIE conference: Tourism and Hospitality, Drivers of Transition

Mjesto i datum
Dubrovnik, Hrvatska, 19.10.2011. - 22.10.2011

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
environmental management accounting; environmental costs; hospitality industry

Sažetak
Hotel organizations in transition economies must create effective competitive methods for survival, since they exist in an environment where both customer and investor are demanding more from every organization. In search of solutions they should develop environmental management accounting practices that support environmental strategies and management in hospitality industry. Environmental management is essentially about changing management practices and systems in response to the business implication of environmental issues. Environmental considerations must be integrated within normal business performance because they cannot stand alone by themselves. For hospitality management are crucial information primarily focused on the application of environmental accounting as a managerial accounting tool for business decisions. This paper develops framework for implementation of environmental management accounting (EMA) into hotel organizations and present the empirical evidence about EMA in Croatian hotel industry. The challenge of environmental management accounting as a trend of sustainable development is to provide accounting methods for presentation of economically-orientated information. Environmental management accounting has to be connected with the specific activity in hotel management system in all areas of identification, collection, estimation, analysis, internal environmental reporting, use of materials and energy flow information, preparing of environmental cost and other relevant information for decision making. Environmental hotel management accounting made accountants involved and responsible as members of the hotel management team. Environmental hotel management accounting task is to answer to the hotel management demand how it intends to use the information for decision making in different activities. The role of management accountants is to find the way to take into account quantifiable and tangible environmental factors in short term. In medium term accountants need to reorient systems to incorporate environmental improvement targets and their financial implications. In longer terms developments in eco-accounting, producing of environmental accounts in order to reflect full cost of production will be introduced. Environmental reports come in many shapes and sizes and the debate about the best kind of reporting is open. Every environmental report has to be consistent of goal information on relevant costs, revenue or financial results of actual environmental action. The most important items of every environmental report are cost information, based on Environmental Protection Agency (EPA) or Global Environmental Management Initiative (GEMI) type of classifications. Based on the empirical research carried out in Croatian hotels, the aim of this paper is identify the stage of development of environmental management accounting in hotel organizations in Croatia. First, the necessary information for various decision-making levels will be introduced together with the criteria for efficiency performance measurement and then the basic hypothesis will be tested by relevant statistical methods.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

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