How Luxury Hotels Put Environmental Management Accounting in Practice: Evidence from Indonesia

Elisabeth Ria Viana Praningtyas, Yulita Suryantari
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Abstract

Environmental Management Accounting (EMA) has gained popularity as public awareness of environmental degradation rises due to human activities. The fight over this issue is no longer an option for any business, including tourism. The aim of this study is to deep dive into how EMA is applied in luxury hotels. These hotels offer the best services, which can become a source of conflict in the spirit of sustainable tourism. We interviewed accounting five-star hotel managers in developing countries throughout 2023 to capture the phenomenon at its finest. This study found that EMA has been installed, trained, and applied to all their Standard Operating Procedures (SOPs). The need to give the best service didn’t hinder them from putting EMA into practice but supported them instead. This study also showed that awareness of the sustainability issue of people in developing countries is still low, hence the EMA application will help to shape the attention better. This study is among a few studies exploring the practice of EMA in luxury hotels in developed countries.
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豪华酒店如何实施环境管理会计:来自印度尼西亚的证据
环境管理会计(EMA)随着公众对人类活动导致的环境退化的认识不断提高而受到欢迎。在这个问题上的斗争不再是任何行业的选择,包括旅游业。本研究的目的是深入探讨EMA在豪华酒店中的应用。这些酒店提供最好的服务,这可能成为可持续旅游精神冲突的根源。我们在整个2023年采访了发展中国家的五星级酒店会计经理,以捕捉到这一现象的最佳状态。该研究发现,EMA已被安装、培训并应用于其所有标准操作程序(sop)。提供最佳服务的需求并没有阻碍他们将EMA付诸实践,反而支持了他们。这项研究还表明,发展中国家人民对可持续性问题的认识仍然很低,因此EMA的应用将有助于更好地塑造人们的注意力。本研究是少数探索发达国家豪华酒店EMA实践的研究之一。
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