Factors influencing the adoption of Environmental Management Accounting (EMA) practices among manufacturing firms in Nairobi, Kenya
| dc.contributor.author | Wachira, Maria Mumbi | |
| dc.date.accessioned | 2016-02-29T11:04:50Z | |
| dc.date.available | 2016-02-29T11:04:50Z | |
| dc.date.issued | 2014 | |
| dc.description | Submitted in partial fulfillment of the requirements for the Degree of Master of Commerce | en_US |
| dc.description.abstract | Concerns about the preservation of the environment have encouraged businesses to implement environmental management accounting (EMA) practices which has been shown to contribute to managerial decision making. However local manufacturing entities have been reluctant to adopt EMA, thus this research seeks to establish if there is a business case for the adoption of EMA practices. The study used surveys to establish the levels of adoption of EMA practices, which were consequently tested against the factors identified in the research using both simple and multiple regression analysis. Next, semi-structured interviews were conducted to complement the findings from the questionnaires. The findings of the study reveal that the costs of compliance, the environmental strategies employed by an organization and the organization’s financial performance are able to explain the variability in the levels of adoption of EMA practices. This research offers a preliminary understanding of the techniques used in EMA and those that are prevelently used by manufacturing companies operating in Nairobi. The study will be particularly useful to the Kenya National Cleaner Production Center (KNCPC), since it is a governmental body mandated with the task of training manufacturing businesses in EMA and promoting resource efficiency among local manufacturers. The results from the research can be used to make structural changes in the way EMA trainings are conducted by the KNCPC. Furthermore, the findings can encourage production managers of manufacturing entities to promote efficient production through the implementation of EMA practices. | en_US |
| dc.identifier.uri | http://hdl.handle.net/11071/4270 | |
| dc.language.iso | en | en_US |
| dc.publisher | Strathmore University | en_US |
| dc.subject | Environmental Management Accounting | en_US |
| dc.subject | Manufacturing Firms | en_US |
| dc.subject | Nairobi | en_US |
| dc.subject | Kenya | en_US |
| dc.title | Factors influencing the adoption of Environmental Management Accounting (EMA) practices among manufacturing firms in Nairobi, Kenya | en_US |
| dc.type | Thesis | en_US |