Naslov
Framework for Development of Environmental Management Accounting (EMA) in Croatian Hospitality Industry

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

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

Izvornik
1st International Scientific Conference "Tourism in South East Europe" : Conference Proceedings / Janković, Sandra ; Smolčić-Jurdana, Dora - Opatija : Fakultet za menadžment u turizmu i ugostiteljstvu Sveučilišta u Rijeci, 2011, 121-136

Skup
1st International Scientific Conference "Tourism in South East Europe"

Mjesto i datum
Opatija, Hrvatska, 04.05.2011. - 07.05.2011

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
EMS ; EMA ; Hotel Accounting ; Environmental Costs ; Hospitality industry

Sažetak
Hotel businesses are today oriented toward implementing environmental programmes, reduce costs and improve environmental performance as an effective competitive approach for survival in global markets. The term “green” or “eco” hotel, which describes hotels that strive to be more environmentally friendly through the efficient use of energy, water, and materials while providing quality service, are indicative of environmental management systems (EMS). Their basic orientation is to conservation and preserve by saving water, reducing energy use and solid waste to produce benefits such as reduced costs and liabilities, high return and low-risk investments, increased profits, and positive cash flows. Environmental management accounting (EMA) should be an important a part of hotel management information system, with a particular focus on sustainability-related information, according to the specific needs of management on different hierarchical levels. This paper reviews the role and relationship of environmental management accounting (EMA) in hotel management systems. It will discuss the potential for an EMA framework and ask how managers in the Croatian hospitality industry assess the improvement and protection of the hotel environment.? The main research questions are focused on whether (1) EMA is applied in the Croatian hospitality industry and, if so, (2) to what extent? Answers to these questions will provide data needed to direct and focus its further development. The paper’s findings are base on survey results conducted in large hotel companies in Croatia in late 2009 and early 2010.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA