Factors motivating the application of Sustainability Management Accounting Tools among corporations in East Africa

Simple item page
dc.contributor.authorMucheru, Phylis Waitherero
dc.date.accessioned2019-08-21T09:22:13Z
dc.date.available2019-08-21T09:22:13Z
dc.date.issued2019
dc.descriptionA thesis submitted in partial fulfillment of the requirement for the Degree of Master of Commerce at Strathmore Universityen_US
dc.description.abstractSustainability Accounting is gradually gaining momentum, since then, awareness on environmental, economic and social issues in the business sector has increased mainly due to the increased pressure from stakeholders to ensure that their companies minimize their negative impact while maximizing on the positive effect of their operations and thus contributing to global sustainable development. The study was guided by the main objective, to establish the factors that influence the adoption of SMAT among companies in East Africa and the following objectives; to identify the level of application of sustainability management accounting tools among companies in East Africa and to identify the motivating factors that influence this level of application of sustainability management accounting tools in East Africa. The study followed a descriptive research design incorporating both qualitative and quantitative data in fulfilling the research objectives. A questionnaire was emailed to 119 respondents out of which 83 were duly submitted. The quantitative data collection tool was a questionnaire and the qualitative data collection tool used was observation methods and data analysis. The target population of the study will focus on forty four (44) companies in East Africa that have submitted their non-financial statements on the GRI website. From the study, application of the tools was found to be moderately low but each organization admitted to using at least one tool. Environmental tools were the most frequently used. Pressure to reduce costs, meet societal and stakeholders needs and develop and promote products that meet customers; demands accounted for the higher percentage of motivating factors. In conclusion, the study found a high correlation between application of Sustainability Management Tools in East Africa and motivating factors with legitimacy being the main factor of influence.en_US
dc.identifier.urihttp://hdl.handle.net/11071/6608
dc.language.isoenen_US
dc.publisherStrathmore Universityen_US
dc.subjectCorporations - East Africaen_US
dc.subjectSustainability Management Accounting Tools (SMAT)en_US
dc.subjectSustainability accountingen_US
dc.titleFactors motivating the application of Sustainability Management Accounting Tools among corporations in East Africaen_US
dc.typeThesisen_US
Files
Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
Factors motivating the application of Sustainability Management Accounting Tools among corporations in East Africa.pdf
Size:
1.22 MB
Format:
Adobe Portable Document Format
Description:
Fulltext thesis
Download
License bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
license.txt
Size:
1.71 KB
Format:
Item-specific license agreed upon to submission
Description:
Download
Collections
MCOM Theses and Dissertations (2019)