MUNHUMUTAPA SCHOOL OF COMMERCE

DEPARTMENT OF ACCOUNTING AND INFORMATION SYSTEMS

CHAPTER II

AN INVESTIGATION INTO THE ROLE OF MINISTRY OF PRIMARY AND

SECONDARY EDUCATION IN THE PROMOTION OF ENVRINMENTAL

MANAGEMENT ACCOUNTING IN ZIMBABWE

BY

MARCIA ZINHARA M196922

Submitted To Great Zimbabwe University in Partial Fulfilment of the Requirements for Bachelor
of Commerce Accounting Honours Degree

MASVINGO, ZIMBABWE

YEAR 2022

Supervisor: Mr M Nyakuwanikwa
 CHAPTER II

LITERATURE REVIEW

2.0. Introduction

This chapter is intended to provide a broad-spectrum understanding of environmental

management accounting, which will include a description of the relationship with EMA.
Thereafter, the focus of the chapter encompasses a detailed discussion on environmental
management accounting. The background regarding the growth and development of EMA is
outlined, together with the types of information that are included in EMA. A review of the use
and application of EMA is presented, together with EMA-related research.

The significance of EMA within the education sector is examined, which incorporates a
discussion of the role played by the Ministry of Primary and Secondary Education in the
Promotion of Environmental Management Accounting in Zimbabwe. Environmental
management and accountability within the sector are explored, in which the environmental
responsiveness required to achieve sustainability in the education sector is discussed. The
barriers facing implementation of environmental accountability are introduced. The use and
application together with the resultant implications of EMA are discussed, followed by a
theoretical framework for environmental management accounting in the sector

2.2. Environmental management and accountability

The turn of the twenty first century has brought with it an increased awareness of environmental
preservation. The importance of environmental preservation has filtered through to the business
environment. Environmental management has become a priority for big business and is a term
that is frequently used in environmental management accounting. The reason for big businesses
prioritizing environmental management is as a result of environmental accountability, which
holds decision makers within an organisation responsible for environmental performance, which
in turn drives continuous environmental improvement within the organisation.

2.2.1. Environmental management

According to Gray, Adams and Owen (2017), environmental management is defined as “the
range of responses by companies to environmental issues in reviewing their environmental
position, developing and implementing policies and strategies to improve that position and in
changing management systems to ensure ongoing improvement and effective management”.
Environmental management is becoming a higher priority for big business, as managers are
being held accountable for the environmental impacts that are generated (Schaltegger, et al.,
2010). Organisations are currently under pressure to assure future sustainability and growth. As
such, many have focused attention and resources toward environmental aspects, with the
intention of reducing environmental impacts and improving environmental performance
(Guenther, Endrikat, & Guenther, 2016). Strict environmental regulations and market pressures
require that organisations adopt quality and environmental management as part of their strategic
management. Adoption and implementation of environmental management can result in
significant savings

(Schaltegger, et al., 2010). The emphasis placed on environmental management has been the
catalyst in the development of standards to facilitate growth and development of environmental
management systems. These standards were developed to bring about uniformity regarding
environmental management by ensuring that the environmental objectives are measurable and
achievable (Chang, 2007).

2.2.2. Environmental accountability

Environmental accountability imposes an environmental responsibility on organisations to

account for both the financial and non-financial environmental impacts arising from their
operation (Chang, 2007). In South Africa, this accountability is further emphasized by the King
code on corporate governance. King formalised an approach to corporate governance by
recommending a code of corporate practices and conduct to be adopted by big business.
Compliance to the King code on corporate governance later became a requirement for all
companies listed on the Johannesburg Stock Exchange. King highlights the principle of the triple
bottom line, and integrated reporting which encompasses reporting on economic, social and
environmental performance of the entity. An integrated report should detail the organisation’s
performance and include information on the impacts of the organisation on the economy, society
and environment.

Environmental accountability is dependent on management accounting, with a strong focus on

environmental accounting. Environmental accounting focuses on the monetary implications of
the environmental aspects of an organisation (Bailey & Osyka, 1996; Schaltegger & Burritt,
2017). Environmental accounting came to fruition because of limitations within conventional
accounting (Deegan, 2017). Scrutiny of the conceptual framework developed by the International
Accounting Standards Board showed that the historical accounting failed to duly provide for
environmental impacts and account for the use of natural resources (Deegan, 2017).

The environmental costs incurred by organisations were not accounted for by conventional
accounting. These costs were accounted for as overhead costs, and as such were unable to
provide management with sufficient information as required for strategic decision making
(Uwalomwa, 2011). Environmental accounting therefore ensures that environmental resource
consumption and use are accounted for as output costs for strategic decision-making purposes.
Thus, this internally compiled information has two distinct purposes, namely to support decision
making and to monitor environmental management performance (Crowther, 2018).

2.3. Environmental management systems

Environmental management systems have been developed to aid in the environmental

management process. An environmental management system (EMS) is a tool that can assist an
entity in improving its environmental performance. The environmental elements of the entity’s
operations are managed by EMS, which is the synergy effect of the various components of that
organisation. This system interrelates the organisational structure, planning activities,
responsibilities, resources, practices, procedures and processes towards the development, review,
implementation and maintenance of its environmental policy (Inno, 2005). EMS is aimed at
increasing the efficiency of using natural available resources, and reducing their impact on the
environment (Abotnes, 2015). Control over environmental related matters should be the
cornerstones of EMS use and implementation. There are several approaches and choices an
entity has in regard to EMS. It may choose to gain certification through an independent
certification agent, or it may operate an uncertified system incorporating elements of ISO 14001
EMS. Certified systems are formally set up and are subject to ISO 14001 regulations and
requirements. Certain entities choose to run their internally developed EMS commonly known as
health and safety systems which have environmental objectives built into them. Such systems are
classified as non-certified systems; however; they are none the less based on certified standards
like ISO 14001 (Adhikari, 2010).
2.3.1. Background

The first environmental standard, BS7750, was developed in 1992 in the United Kingdom (UK)
(Inno, 2005). Since then, the number of international standards on environmental management
has grown, which has also triggered greater interest in terms of compliance and implementation
to minimise the effects on the environment by corporates. By embracing environmental
preservation through improved levels of environmental management, organisations will reap the
benefits complying with legislation, reduction of costs and an enhanced public image (Charles Jr,
Schmidheiny, & Watts, 2017). As such, market demand drives entities to subscribe to ISO
14001.Organisations are required to commit to pollution prevention and continual improvement
as a component of the normal management cycle per the requirements of ISO 14 001 (Inno,
2005). The environmental management system is a continuous cycle that follows the “Plan, Do,
Check, Act” Model. The model is broken down into four stages, as illustrated in Figure 2.1
below.

Policy & Planning

Plan

Management Continual Improvement Implementation &

Review Operation

Check

Checking & Corrective

Action

Figure 2.1: EMS Model

The plan stage: Comprises the identification of environmental problems and the creation of an
environmental policy specifying its purpose.

The do stage: Involves the implementation and operation of its environmental plan. This
includes specification of the various EMS participants and reporting lines necessary.
The checking stage: Involves the monitoring of the EMS system and measurement of its
performance.

The act stage: Involves the periodical review of the system, by upper management, whereby the
information obtained from the checking stage is evaluated against the goals and objectives and
the necessary revisions.

2.3.2. ISO 14001

The International Organisation for Standardization (ISO) is a non-governmental organisation,

which is situated in Geneva, Switzerland. It was established in 1946 for the purpose of
facilitating the global synchronization and unification of international standards. ISO consists of
163 national standards bodies, each representative of a country, with the aim of designing,
developing and endorsing standards that are adequate and appropriate to every global entity
(Inno, 2005), and Policy & planning Management Review Implementation & operation
Checking & corrective action Plan Check Continual Improvement has been responsible for the
preparation and promotion of the standards for standardization (ISO). In the early 1990s, the ISO
commenced with developing a series of environmental management standards. After
consultation with SAGE, ISO published ISO 14001 and ISO 14004 in 1996 (Adhikari, 2010).
ISO 14000 is the environmental management series of standards.

This series specifies the framework for developing an environmental management system via
ISO 14001, which is one of these standards. The ISO 14001 series environmental management
standards were introduced following the success of ISO 9000, a series of quality management
system standards. It was first circulated in September 1996 and has evolved over the years, with
the most recent version –

ISO 14401: 2004 – being releasing in November 2004. This standard allows an organisation to
concentrate on matters most relevant to its business, and requires entities to engage in continual
improvement and eliminate pollution as part of the normal management cycle (Inno, 2005). ISO
standards function as technical agreements that facilitate a framework for compatible global
technology. It comprises 18000 international standards and related documents that are applicable
to both the business and service sectors. These standards aid in the provision of technological,
societal and economic guidance which is essential in the betterment of the world (Adhikari,
2010). One of the benefits of the ISO standards is the assistance provided to governments
regarding the provision of technical support in the area of health, safety and environmental
legislation.

2.4. Environmental management accounting

Environmental management accounting (EMA) is an instrument that is used to assist entities to

recognise and account for environmental implications associated with their activities by
emphasizing the actual significance of environment-related costs, and providing opportunities for
improved economic and environmental performance. Conventional management accounting
techniques often result in a distorted image being presented, leading to managers making
incorrect decisions that negatively impact both the business and the environment (Schaltegger &
Burritt, 2010). Hence, costs are overestimated and benefits are underestimated – cost-benefit
analysis is incorrect. To address this problem, EMA must be used to accurately track and trace
environmental costs to products or processes that are responsible for these costs, providing
managers with information needed to manage environmental costs and use this information in
strategic decision making, enabling the organisation to yield superior environmental and
economic performance (Heal, 2008; Raar, 2011; Le &Nguyen, 2019).

ISO 14001 has attracted substantial attention in the last few years, with researcher’s eager to
analyse the purpose of the standard, and the difficulty experienced in its implementation. EMS as
with ISO 14001 is frequently criticised for not driving the environmental awareness and realizing
its intended benefits (Inno, 2005). Initiatives for environmental management presently do not
solely realise environmental performance benefits; in addition to the environmental benefits they
have multiple financial benefits (Doorasamy, 2015). EMS and EMA were subject to scrutiny
with regard to their increased recognition as a management tool to help improve financial and
environmental performance through enriched environmental accountability. Research and case
studies related to EMA have been carried out in different industries. EMA has received a greater
focus as substantial environmental incidents have created considerable financial consequences
for various organisations, and these consequences need to be managed. EMA research has been
conducted primarily on the manufacturing sector, with very limited attention being directed to
the service sector. It is not just the manufacturing sector that is responsible for pollution of the
environment. The service sector contains some of the most unsuspecting organisations such as
universities which can be significant polluters. Therefore, the responsibility for environmental
management does not rest solely with the manufacturing sector (Chang, 2007).

2.4.1. Information included in EMA

Environmental management accounting encompasses both the monetary and physical aspects of
environmental accounting, hence information on material uses, labour hours and other costs is
required for both these elements (Chang, 2007). This distinction between monetary and physical
enables management to manage and measure the non-financial environmental performance as
well. Efforts to promote EMA focus on developing tools to help identify or define environmental
costs and explain how EMA is used and applied within organisations. Environmental costs are
the environment-related costs that an organisation incurs. They are broken down into two cost
categories, namely internal and external costs. The internal costs are those that have a direct
impact on the organisation’s profitability, and for which the organisation is directly accountable,
whereas the external costs are those costs that the society bears. It is the cost that society pays as
a result of an organisation’s operation within that society (Deegan, 2017).

2.4.1.1. Physical environmental information

EMA underlines the physical information associated with the use of energy, water, minerals and
waste generation. This is according to the International Federation of Accountants (IFAC) and is
due to material costs being a significant cost driver, along with the fact that many of the impacts
on the environment are directly linked to the use of these resources and waste generation.
Physical environmental information thus becomes relevant to an organisation in the
identification of environmental costs, and the resultant assessment and reporting that is required
in terms of the physical aspects of its environmental performance. The physical environmental
information is not just relevant for the manufacturing sector; it is also applicable to the service
sector. Organisations in the service sector consume resources such as water, energy, and other
materials that are critical to their operations and activities. Physical environmental information
required and produced by EMA makes it possible for an organisation to account for inputs and
outputs of resources/materials to ensure that these inputs and outputs are not left unaccounted.
This process facilitates the tracking, or monitoring of resources utilised, and wastes generated by
an organisation, which in turn enables the organisation to manage its environmental impacts. The
physical environmental information generated by an organisation can then be used to assist in
setting environmental targets and goals, and in reporting environmental performance, as this data
can be used to create environmental performance indicators (EPIs).

2.4.1.2. Monetary environmental information

Monetary environmental information refers to the monetary environmental costs incurred by an

organisation. These are the costs that are associated with an organisations initiative to control or
prevent environmental damage arising from its operations. Per the IFAC, environmental costs
included in EMA are made up of monetary information that is required to efficiently manage an
organisation’s environmental performance. This monetary information includes the purchase cost
of natural resources, namely energy and water, and other materials which used that eventually
become wasted. As these costs provide information on the financial elements of an
organisation’s use of resources and materials, required in terms of environmental management,
they are also deemed to be environment related. Physical and monetary EMA can be linked by
providing and evaluating the required information about the quantities of resources/materials
used and the wastes generated to evaluate the purchase costs incurred.

2.4.1.3. EMA use and application

EMA has several uses in both the manufacturing and service sectors of industry. The primary
purpose behind EMA has been to hold organisations accountable for their environmental
impacts, and to simultaneously link environmental performance to real incentives (Chang &
Deegan, 2010). These incentives can be both financial and non-financial. The specific uses of
EMA can be classified as decision support, assessing of environmental performance against pre-
set targets, improvements to environmental accountability, by holding decision makers,
accountable and responsible for both their management and initiatives to enhance environmental
accountability, greater external environmental reporting, through the provision of physical and
monetary information required by stakeholders.

A more detailed discussion on the specific uses of EMA follows.

2.4.1.4. Decision support

The deteriorating environment, coupled with the resultant pressure from governments and
communities alike, has forced managers within business to prioritise accounting for the
environment. This change has complicated the decision-making process, as not all environment-
related costs were accounted for and classified as such for the purpose of decision making within
organisations. Decisions were often made in the past without knowledge and understanding of all

the relevant environmental-related costs (Clayton & Radcliffe, 2015; Bennett &James, 2017).
Results of studies revealed that significant environmental costs are not recognised as such for
decision-making purposes. The aggregated environmental costs in certain instances proved
highly significant (Singh, Murty, Gupta, & Dikshit, 2012).

2.4.1.5. Measuring environmental performance

The primary purpose of environmental cost information is to support strategic decision making;
however, it is also a useful tool, which can be used to assist in achieving and monitoring progress
toward environmental targets. The mapping of environmental targets and the subsequent
measurement and reporting of progress towards mapped targets are essential elements required
for environmental management systems and EMA to be successful (Guenther, et al., 2016). As
mentioned above, the physical environmental information generated by an organisation can be
used to assist in setting environmental targets and goals, and in reporting environmental
performance. Further, as this data can be used to create EPIs, this process can then aid monetary
environmental information and enable measurement of environmental performance against the
EPIs.As far as environmental management is concerned, physical environmental information is
essential to reflect the use of natural resources, such as material, waste and emission generation
in reducing the environmental impact of an organisation.

2.4.1.6. Improving environmental accountability

The usefulness of EMA for decision support and the measurement of environmental performance
has been detailed above. The EMA-related information flows along the decision chain to
managers that are ultimately held accountable for their management and performance. Being
held accountable for performance implies that managers have a right to receive environmental-
related information together with a responsibility to discharge such information. Thus, it is
essential for
environmental information to be compiled into reports which can be utilised by both internal and
external stakeholders (Chang, 2007). Concerning an organisation’s reporting of environmental
information, external environmental reporting has been the primary focal point of research.
However, very limited research has been conducted on improving environmental accountability
through internal reporting (Parker, 2011). In theory, organisations which report on environmental
information would develop internal control systems to improve environmental performance via
enhanced decision making to facilitate cost savings. These systems focus on accounting for
environmental performance, and while accounting is essential for external environmental
reporting, it is often undervalued regarding its impact on the decision-making processes
pertaining to the management of environmental impacts and improvement to environmental
performance. EMA facilitates the provision of environmental information, which is used in the
generation of environmental reports. These reports can then be utilised in the decision-making
process and thereby enable an organisation to discharge its environmental accountability.
Internal reports can also be used for environmental management as they provide environmental
cost breakdowns to managers. These breakdowns can be used to set realistic environmental
targets, facilitate environmental performance measurement, and ultimately hold environmental
performance managers accountable. The culmination of this would lead to better financial and
environmental performance (Garcia, Cintra, Torres, & Lima, 2016).

2.4.1.7. Greater external environmental reporting

As highlighted above, external environmental reporting has been the primary focal point of EMA
research. EMA supports external reporting through the production of a number of reports that
can be used to disclose environmental information. Through the use of EMA, environmental
information can now be found in financial statements, annual reports, and sustainability reports.
MA is vital for the provision of both physical and monetary environmental information used for
external reporting. Organisations tend to include monetary and physical environmental cost
information within their external reports that are presented to stakeholders. This is mainly due to
compliance with regulations; however, many organisations elect to voluntarily provide this
information (Chang, 2007). Organisations must provide environmental information to both
internal and external stakeholders. This process will strengthen environmental accountability.
With the increasing concerns over the environment, community members and other external
stakeholders show a much greater interest in environmental management and performance of
affected organisations. Environmental accounting and reporting is an essential element as regards
an organisation’s fulfilment of its environmental accountability (Gray, et al., 2017).
Environmental reporting has become essential in providing to stakeholders the relevant
information of an organisation’s corporate environmental performance. The manufacturing
sector has historically been a primary focus for the provision of environmental information to
stakeholders, and this is a sector with the highest level of environmental impacts. Currently,
environmental information is not only reported by the manufacturing sector, but also by service
sector organisations. The increasing number of organisations presently reporting this information
puts greater emphasis on EMA to support the process of providing the required
environmental0related information.

2.4.2. Empirical evidence of EMA implementation

As detailed above, the use and application of EMA assists organisations to discharge their
environmental obligations via environmental accountability. The use, application and
implementation of EMA has gained interest by organisations with higher levels of perceived
environmental impacts, namely organisations within the manufacturing sector (Phan, Baird, &
Su, 2018). The manufacturing sector generates significant environmental impacts and is
rightfully the primary focus of research related to the uses, application and implementation of
EMA within the sector. However, based on a review of literature regarding EMA, it is evident
that EMA application within the service sector is lacking (Rawhouser, Cummings, & Newbert,
2019). This is due to the reduced level of natural resources consumed by, and the lower level of
environmental impacts generated by this sector, when compared to the organisations operating
within the manufacturing sector. In terms of the service sector’s consumption of natural
resources, although not as large or significant as that of the manufacturing sector, its
consumption of resources and environmental impacts generated still affect the environment.
These impacts still need to be managed and controlled.

2.5. EMA and the Ministry of Primary and Secondary Education

The service sector has been underrated in terms of the attention it has received regarding
environmental management research. As discussed in the sections above, service sector
organisations do contribute to environmental wastes and do generate environmental impacts.
Although these impacts are not as significant as those from the manufacturing sector, they still
do need to be managed and accounted for. The Ministry of Primary and Secondary Education
falls within the umbrella of the service sector.

2.5.1. Role and importance of EMA in the Ministry of Primary and Secondary Education
Environmental management and environmental management accounting have been the focus
point of many industries, both locally and abroad. Historically, research has been concentrated
primarily on the manufacturing industry. Manufacturing industries generate the greatest
proportion of environmental impacts, and hence have been the primary focus of research.
However, it is not just the manufacturing sector that is responsible for pollution of the
environment. The service sector contains some of the most unsuspecting organisations such as
universities which can be significant polluters. Therefore, the responsibility for environmental
management does not rest solely with the manufacturing sector (Chang, 2007). Examples of
some of the environmental impacts arising in the education sector are the production of
chemicals and toxins arising from chemical experiments conducted at schools. Schools also
produces a significant amount of water, paper, plastic, chemical and other waste, and in most
scenarios schools are located in close proximity of and has a natural environment of trees and
other greenery to preserve and protect. Schools comprise a cross section of the community in
which they operate. This cross section consists of students, administrators, and teachers.

Although schools do not produce the same apparent direct impacts as the manufacturing
industry, they do produce a vast array of both direct and indirect impacts on the environment.
Service industries are also an integral component of environmental management as they have
significant impacts, both direct and indirect (Jakobsen & Clausen, 2016). Educational institutions
such as universities form part of the service sector. The direct impacts on the environment are
impacts related to the use of paper, and solid waste generation along with the associated energy
and water demands. Indirect impacts stem from changes in environmental behaviour via
education and research (Chang, 2007). Regarding a university’s direct impacts, substantial
demand is placed on electricity and water, which are two significant environmental-related
resources, and as such a university can consume a very large proportion of these resources in the
community or geographical location where it is situated (Mtutu & Thondhlana, 2016; Bricca,
Gimber, Martin, Rollings, Schwartz, & Smith, 2017).
Due to the modern day demands on natural resources imposed by the growing technological
needs, schools have significant energy-related needs. These costs which form part of the
operation and upkeep of school facilities comprise a major component of the school’s budget
(Bennett, et al., 2006). Managing the demands on energy consumption is becoming an
increasingly difficult problem facing schools (Bricca, et al., 2017). Effective and efficient
identification and accounting of energy consumption can create an opportunity whereby costs
can be managed better. Although consumption of the natural resources, namely energy and
water, has received some scrutiny by researchers there is little known regarding the waste
generated by the Ministry of Primary and Secondary Education as this data is seldom collected
(Rossi, Lipsey, & Henry, 2018). As this data is unavailable, the Ministry of Primary and
Secondary Education lose the opportunity to reduce or better manage their costs. EMA has a
critical role in bridging the information gap, thereby providing the information necessary to
facilitate better management of costs and preservation of the environment through improved
environmental management.

The Ministry of Primary and Secondary Education has a role to play in sustainable development
through education and internal practices. This lends itself to EMA in the sense that the direct
impacts on the environment are impacts related to the use of paper, and solid waste generation
along with the associated energy and water demands, which fall under the umbrella of internal
practices. On the other hand, the indirect impacts stem from changes in environmental behaviour
via education and research, which forms part of education (Chang, 2007).

2.5.2. Environmental management and accountability within the sector

Environmental management as defined earlier in the chapter, according to Bebbington, Russell

and Thomson (2017), comprises “the range of responses by companies to environmental issues
in reviewing their environmental position, developing and implementing policies and strategies
to improve that position and in changing management systems to ensure ongoing improvement
and effective management”. The term environmental accountability, also defined earlier in the
chapter, imposes an environmental responsibility on organisations to account for both the
financial and non-financial environmental impacts arising from their operation, namely provide
accounts of their environmental responsiveness and associated performance (Chang, 2007).

2.5.2.1. The current state of environmental responsiveness

Many industries have embraced social responsibility, whereby policies and practices have been
implemented to reduce the extent of environmental impacts that arise as a result of daily
activities (Crane & Matten, 2016). The educational sector has also accepted this social
responsibility as it has an ethical obligation toward the environment. This ethical obligation has
incentivised the sector to assume environmental initiatives to decrease their environmental
impacts. This is evident by the increasing number of schools that have demonstrated
environmental responsibility through some form of environmental management. Some examples
of the initiatives implemented by schools are analysing of their ecological footprint, in line with
sustainability principles (Jorge, Madueño, Cejas, & Peña, 2015), undertaking of waste reduction
and energy efficiency projects (Bennett & James, 2017), and obtaining a better understanding of
environmental impacts

through performing environmental audits (Schaltegger & Burritt, 2017).

Ever since environmental sustainability has become a priority, a larger cross section of the
education sector has started to implement environmental reporting as a means to demonstrate
commitment to and show progress toward environmental sustainability. Despite the various
forms of environmental responsive initiatives undertaken by the Ministry of Primary and
Secondary Education, literature still suggests that environmental initiatives are lacking at a
strategic level.

In regard to the education sector in the United Kingdom (UK), the initiatives aimed at
environmental sustainability have only realised limited impacts to improve environmental
performance (Schaltegger & Wagner, 2017). Although universities in Northern America report
on environmental information, they only report on what has been done on the physical campus.
Information related to actual environmental performance, environmental goals and strategies
remains silent within the reports. A strategic perspective can greatly enhance a university’s
environmental management function; however, based on literature, it can be argued that this
strategic perspective falls short due to the lack of involvement from members of the accounting
function within the Ministry of Primary and Secondary Education. The means of measurement,
reporting and management of environmental impacts is relevant to both the accounting and
environmental-related divisions within an institution (Bennett & James, 2017). Implementing
EMA is a means of promoting the education sector’s environmental accountability, as
accounting is a key driver of improving environmental management. It is therefore important to
involve individuals from the accounting function in environmental management. EMA for
universities provides the link between accounting and environmental management (Chang &
Deegan, 2010).

2.5.2.2. EMA linking accounting and environmental management

In order for management accounting practices to improve financial and environmental

performance in terms of environmental management, it is essential to establish the link between
environmental management and accounting. A review of available literature suggests a clear lack
of research detailing the current state of the relationship between accounting and environmental
management practices in the education sector’. It is thus apparent that not many studies have
been conducted.

2.5.3. Barriers and facilitators facing environmental accountability

The various industries face several barriers concerning the introduction and implementation of
environmental initiatives. Literature has several documented studies in this regard. Schools are
no different and face challenges similar to those of other industries; however, as schools operate
within their own specific environments, they may face certain barriers specific to the education
sector. The same can also be said regarding the facilitators in improving environmental
management within schools. This section deals with the factors which may affect EMA in the
education sector. These factors are discussed in turn.

2.5.3.1. Barriers facing environmental accountability

Empirical research has suggested various barriers faced by schools regarding the introduction
and implementation of environmental initiatives. The initial researchers identified certain key
barriers faced by the sectors. Within the education sector, the stakeholders have a key role to
play and a lack of interest and commitment by stakeholders is a barrier faced by schools (Leal
Filho, Morgan, Godoy, Azeteiro, Bacelar-Nicolau, Avila, Mac-Lean, & Hug, 2018). A general
lack of information and communication regarding environmental issues has also been a challenge
faced by the sector. This shortcoming, coupled with ignorance as to the incentives that can be
obtained, has impeded the growth and development of environmental initiatives at schools.
During a study conducted by Dahle and Neumayer (2001) in a UK-based survey, several barriers
emerged. The barriers identified were a –non-environmental attitude, lack of financial resources
and lack of environmental awareness. The Ministry of Primary and Secondary Education face a
long list of competing priorities of which environmental management was not viewed as one
demanding attention. Although these barriers emerged, Dahle and Neumayer (2001) argued that
the underlying reason behind the barriers was in part as a result of ignorance among school
management regarding the extent of cost savings that could be achieved through green
initiatives, coupled with the institution’s reluctance to change. Resistance to change is a key
impediment to introducing and implementing environmental initiatives (Amoako, Marfo,
Gyabaah, & Owiredu-Ghorman, 2017). Within the education sector, the information required to
implement an environmental management system is not readily available, and as such the
difficulty experienced in gathering the required data constitutes yet another barrier to the process
(Guenther, et al., 2016). The barriers revealed in the literature appear to interrelate and make it
difficult to jointly introduce and implement environmental initiatives.

2.5.3.2. Facilitators to environmental accountability

According to the literature, there are many stakeholder groups that are relatively active as agents
of change in improving environmental accountability and sustainability in the Ministry of
Primary and Secondary Education. This is so despite the complexities that arise due to the
influences of the various barriers to environmental sustainability initiatives in the schools. The
term stakeholder as defined by Gray, Owen and Adams (1996), is “any human agency that can
be influenced by, or can itself influence, the activities of the organization in question.” It can be
argued that everyone is a stakeholder, albeit with varying degrees of interest and power or
control.

Learners are stakeholders; however, their influence over the significant initiatives for
environmental accountability is very limited. Learners often embark on certain environmental-
related issues, thereby sparking interest, but do not have the required influence to escalate these
initiatives to something meaningful (Shriberg, 2002). Learners can be agents of change;
however, due to their lack of influence and in most instances a lack of time, they are not regarded
as being dominant stakeholders in driving change.
To successfully drive environmental initiatives, a leader or champion is necessary –the literature
eludes to the necessity of having such an individual to initiate environmental programmes. Such
leaders can be staff member of the school, but they must be influential enough to source the
necessary resources and to inspire participation by others (Lozano, Lukman, Lozano, Huisingh,
& Lambrechts, 2013). Therefore, in order to successfully implement environmental initiatives,
the champion has to be a strong enough stakeholder with the requisite degree of influence.

Stakeholder pressure and top management commitment and support, as explained above, are key
facilitators to environmental accountability and sustainability, but a strong outside influence is
still required for the education sector to progress significantly and rapidly transition towards
environmental sustainability (Lozano, et al., 2013). Government pressure is thus required to
speed up the progress toward implementation of environmental initiatives, with this pressure not
necessarily being a success factor, but acting as a catalyst in the process (Chang, 2007). Multiple
case studies conducted within the education sector in the UK suggest that the sector is further
ahead in implementing environmental initiatives, largely as a result of pressure from the
government.

2.5.4. Implications for EMA in the Ministry of Primary and Secondary Education

The barriers and facilitators facing environmental accountability in the Ministry of Primary and
Secondary Education have been explained above. The limitations arising from management
accounting practices at schools contribute significantly toward the barriers faced. These
limitations can be summarised as monetary bias of information, lack of or inadequate
communication between members of staff, including managers, from the accounting and
environmental management functions within a university. EMA can facilitate improved flow of
information between environmental management and management accounting. This will
harmonise the functions creating a common language between individuals within the two
departments, with the requisite skills needed for strategic environmental management. Further to
this, the use and application of EMA in the provision of the necessary environmental
information, as required to create incentives, thereby incorporating environmental management
into the ongoing business processes, is supported by available literature on EMA within business
organisations (Bennett & James, 2017).EMA, can thus act as the tool needed by universities to
overcome the barriers that are currently faced within the sector in regards to environmental
accountability and sustainability. Universities produce both direct and indirect environmental
impacts that require management. EMA-related studies have produced several insights and
learning opportunities, which if extended to the higher educational sector, could aid in managing
its environmental impacts. It should be noted that the university-specific facilitators of
stakeholder pressure together with top management commitment and support would have to be
taken into account for the diffusion of EMA practices within universities.

2.5.5 Environmental Management Accountability Strategies introduced by the Ministry of

Primary and Secondary Education

Albadri & Nasereddin, (2018) state that a strategy is defined as a high level plan to achieve one
or more goals under conditions of uncertainty. Mubarak & Alam, (2012) point that there is need
to devise strategies that address environmental policies, societal norms, expectations from the
society, government regulations and enforcement tactics. Chakib, (2014) indicate that these
strategies need to opearate within a shared environment with others in the community. Well-
designed strategies have greater reach, thus they positively affect more people, are longer in
duration and show more evident and swift results (Hawken, 2018). According to the (Morna,
Makamure and Glenwright, (2018), to successfully implement good environmental strategies,
there will be need to come up with plans that touch all forces of the nation and to execute
effective approved plans as effectively as possible. Gray & Purdy, (2018) point different
strategies which are confrontational, collaborative, direct or indirect. Gray & Purdy, (2018) add
that these strategies guide in decision making.

2.5.5.1 Direct Strategy

Tibebe, ( 2017) state that under the direct strategy, the Ministry of Primary and Secondary
Education can device a strategy to help them improve its environmental performance. Tibebe,
(2017) add that they can also collaborate and work directly with other entities so that the
operating environment improves.

2.5.5.2 Indirect Strategy

According to Haas, (2017), the Ministry of Primary and Secondary Education can also indirectly
influence the environmental performance by reaching out to target companies through indirect
communication. Haas, (2017) point that the Ministry of Primary and Secondary Education
indirectly influence other stakeholders by communicating through different entities. These
entities can be the media, the government and primary stakeholders.

2.5.5.3 Confrontation Strategies

These types of strategies involve using confrontation tactics like boycotting, demonstrating,
petitioning, monitoring and exposing companies which will not be adhering to environmentally
friendly practices during production or discharging of their duties (Ashmawy, 2017). Garsten &
Bruce, (2018) argue that confrontational strategies are not highly recommended as they can
cause conflicts with both the targeted company and the government. Also, according to Freund,
(2018) some of the big companies that cause environmental damages are government parastatals,
or are linked to the ruling party or belong to people who have huge political influence. Whilst
confrontational strategy works, sometimes it ends up creating more challenges like
deregistration.

2.5.5.4 Collaboration Strategies

Yasuda, (2015) point that under the collaborative strategy, the Ministry of Primary and
Secondary Education can team up with other entities like the general public, government and
universities in their endeavor to promote environmentally friendly initiatives. Larsen &
Brockington, (2017) indicate that when organizations collaborate together, they can award
companies who have better environmental performance practices and publicise them. Yasuda,
(2015) add that they can also provide expert advice and technical assistance to help in complying
with the country’s environmental legislation and regulations. OECD, (2018) postulate that the
Ministry of Primary and Secondary Education should also put a lot of effort and strengthen their
collaborations with the government. This will assist in enforcing the existing environmental
legislations and regulations. Although the Ministry of Primary and Secondary Education can
come up with various strategies to promote environmental management accountability, there is
still a very big gap on the ground between their intentions and the actual practices in existence on
the ground (Ragasa, Sun, Bryan, Abate and Keita, 2013). Hamond, (2014) state that developing
countries are still behind and there is still an upward trend of environmental disasters. According
to Mass & Jones, (2017), future, powerful agents that will promote environmental management
accountability practice will be born from the education sector. The education sector fully
controls our future as future politicians, business owners, employees and consumers all come
from schools. Thompson & Quilliam, (2017) point that the Ministry of Primary and Secondary
Education should also encourage the government to reach out to the public through making
environmental awareness campaigns on state owned media, public meetings , e-participation and
all other possible means in order to raise awareness. If collaboration strategies are effective and
the public become environmentally concious, companies will be forced to improve their
environmental performance through various mechanisms.

2.5.6 Factors Affecting the Effectiveness and Efficiency of Environmental Management

Accountability Strategies.

Bolisani, Di Maria and Scarso, (2018) point that there are also factors which make the Ministry
of Primary and Secondary Education fail to demonstrate effective results. Roeder & Simard,
(2013) state that efficiency focuses on productivity in terms of the amount and effort which is
needed to deliver outputs. Rist, Boily and Martin, (2013) point that when evaluating projects,
efficiency is a useful criterion. Roeder & Simard, (2013) add that the efficiency indicators should
be determined when an activity or project is established so that they can be monitored, entered
into an activity or project database and also extracted during the time of evaluation. Efficiency
measures include: actual cost of the project, human resources, technological infrastracture
employed, work processes followed and time and effort required (Guess, 2015). Thus, efficiency
factors are the ones that drive the levels of program delivery. Roeder & Simard, (2013) state that
effectiveness mainly dwell on project accomplishments in relation to goals and objectives. Yuri,
(2016) add that effectiveness refers to the capacity of a project to produce desired, decisive, or
useful outputs. Effectiveness indicators include the extent to which an activity or project is
established so that they can be monitored, entered in a project database and extracted at the time
of evaluation, intermediate milestones and deliverables achieved, project outputs that were
produced as planned, goals and objectives attained and results produced and communicated to
interested parties. Thus, according to the UN report a sound indicator framework will turn the
Sustainable Development Goals (SDGs) and their targets into a management tool to help
countries to develop the 10 principles for Global Monitoring Indicators (GMIs), so that they can
track the range of SDG priorities in a clear and effective manner (Schmidt- Traub, Karoubi and
Espeyi, 2015). Janiunaite, Pundziene and Petrait, (2013) emphasise that resources should be
managed with effectiveness and efficiency. Janiunaite, et al., (2013) add that efficiency and
effectiveness is affected by the following factors: the type of management available, skill of staff
members and its level of commitment, favorable external environment, good project design and
availability of resources.

2.5.6.1 Type of Management and Leadership Available,

For the Ministry of Primary and Secondary Education to opearate efficiently and effectively
they need timely and high quality services which can only be provided by highly skilled and
competent management staff (Bolisani, et al., 2018). Belasen, Eisenberg and Huooertz, (2015)
indicate that strong and competent leadership which is skilled in management and possess an
overall vision of project goals make set goals achievable. Nickerson & Sanders, (2014) point that
strong leaders are able to maintain channels of communication with government officials.
(Nickerson & Sanders, 2014), add that these strong leaders enable the government to lever
additional resources or circumvent potential environmental problems. At the same time, Edwards
& Hulme, (2014) argue that excessive centralisation of decision making in some projects
undermine staff commitment and limit the potential impact of the intervention. Management
involves a wide range of issues which include project selection and ends with the process of
disengagement (Kerzner, 2017). (Christo, 2014), indicate that effective and efficient
management also involves constant monitoring of the project against objectives, and altering of
objectives where there are deviations which needs to be adjusted. For the Ministry of Primary
and Secondary Education to be continually efficient and effective a good management team
quickly adapts as internal and external factors change.

2.5.6.2 Skill Of Staff Members and their level of commitment

Efficiency and effectiveness is also determined by staffing (Roeder & Simard, 2013). Kieh,
(2013)point that the calibre of project staff, their commitment to overall project objectives and
degree of empathy with the intended beneficiaries all contribute to the successful implementation
of projects. Rice, (2019) purpots that well-trained and educated staff motivated by a reasonable
level of remuneration and decent working conditions play a critical role in making sure that
objectives are achieved. Bryson, (2018) argue that staffing and the level of commitment exhibits
weaknesses in certain key respects. Thus, the quality and effectiveness of management and
project staff constitute one of the key clusters of factors identified as playing a major role in
project impact.
2.5.5.3 Favorable External Environment

The Ministry of Primary and Secondary Education need government’s help on access to
information on various aspects of their work. Government policies that constrain organisations’
participation in environmental promotion activities should be reviewed with a view of providing
a favorable working environment which helps contribute to development (OECD, 2019).
Dimaria, (2018) states that major efforts should also be directed towards reducing bureaucratic
and ‘red tape’, including simpler procedures for accounting and auditing. Bush & A favorable
external environment affect efficiency and effectiveness.

2.5.6.4 Good Project Design

Carrier & Legoff, (2017) state that a good project design involves a comprehensive multisector
assessment of all contextual factors that affect the programmes being implemented. Risks and
hazards which may affect these programmes should also be taken into account (Ismail-Zadeh,
Fucugauchi, Kiziko, Takeuchi and Zaliapin, 2014). Parsons & Pearson d'Estrée, (2018) point that
short term standalone projects do not efficiently utilise resources and the output deliverance is
not effective. Thus, effective resilience programming, which includes in-depth cross-sectoral
assessments should be considered all times to ensure efficiency and effectiveness.

2.5.6.5 Availability of Resources

According to Bolisani, et al., (2018), the Ministry of Primary and Secondary Education is
dependent on government funding and these funds are subject to many conditions. Green, (2018)
indicate that dependence from the central government for funding makes it difficult for the
education sector to benchmark their programmes, be efficient, effective and identify how well
they are managing. Therefore, for the Ministry of Primary and Secondary Education to be able to
promote the environment, they need to have sufficient financial and human capital resources.

2.5.7 Challenges Faced by the Ministry of Primary and Secondary Education in the
promotion of environmental management accountability

Below are some challenges the Ministry of Primary and Secondary Education face as they try to
promote environmental management accountability:

2.5.7.1 Inadequate Funding

 According to Hawken, (2018), the Ministry of Primary and Secondary Education face
challenges in accessing continuous funding. Sarkar, (2016) allude that lack of adequate funding
makes them fail to meet current programmer needs and expand programmer activities. Lack of
financial, project and organizational sustainability affect negatively (Godsater, 2016). Bolisani et
al., (2018) state that due to all the above challenges, those with limited funding or without
continuous funding are not able to actively participate in the promotion of environmental
management activities as they will need to modify their plans to suit requirements.

2.5.7.2 Poor Governance

Houlihan & Malcolm, (2015) state that most government entities, have poor governance
structures. If the Ministry of Primary and Secondary Education improve and establish good
governance structures, there will be improved transparency and accountability, which will in turn
attract more financial resources which can be channeled towards other activities like the
environment. Newman & DeRouen, (2014) add that without strategic plans there is failure to
foresee challenges which affect the sustainability of the communities they serve like the
environmental challenges. Poor strategic planning thereby leads to failure to measure the impact
over a period of time, resulting in failure to also promote environmental accountability issues

2.5.7.3 Poor Communications

Within the education sector there is poor communication, thus schools do not share amongst
themselves challenges being encountered in communities, challenges they are encountering as
they interact with other stakeholders or government agents (Chandra, 2017). Hamid, (2012) state
that some schools do not have capacity to good internet connectivity which then assist in
assessing global environmental trends. Some do not even have access to online communications
like Skype, emails and WhatsApp’s which makes virtual communication with the global world
impossible. This makes schools remain backward and fail to play a significant role in
environmental accountability initiatives.

2.5.7.4 Limited Capacity

Brickell & Springer, (2016) state that due to limited access to funding and international
communities, some schools remain backward with limited technical and organisational
capacity. . This affects fundraising, which boost the ability to have a wider community coverage
and reach out to as many people as possible as they advocate environmental promotion activities.
Poor governance also emanate from limited capacity (Davies). Richmond, (2011) state that
schools with limited capacity lack technical expertise and are unable to assist in complicated
environmental management issues. If the capacity of schools, especially technical capacity
improves they will be able to make an impact on their role of promoting the environment.

2.5.7 Innovative Measures that the Ministry of Primary and Secondary Education can
introduce to improve environmental management accountability

The innovative measures that the Ministry of Primary and Secondary Education can introduce to
improve environmental management accountability are as follows:

2.5.7.1 Capacity Building

The Ministry of Primary and Secondary Education need to urgently assist in building capacities
with communities, and the judiciary with regards to the implementation of environmental
policies (Atienza, Edie and Tan-Mullins, 2019). Lack of information is causing drawbacks in
promoting environmental accountability, for example , where environmental cases are sent to
courts, the public hearing panel often has no clue of their role in the environmental damage
which will have occurred and mostly charge fines which are not enough to cater for the damage
done, thus as stated by (Glicksman, Markell, Buzbee, Mandelker and Bodansky, 2019), the
courts should not only rubber-stamp environmental agency’s decisions but try and understand the
facts of the case. Glicksman, et al., (2019) add that mostly, judiciary, which is involved in
redressal would comprise of judges who may not be having any clues on environmental issues
and their interface with the laws. DE Sadeleer, (2014) state that even if provisions of the law are
good, proper implementation fully depends on the capacities of the official who will be handling
the case

2.5.7.2 Forming Collaborations with other governments entities

The Ministry of Primary and Secondary Education should strongly collaborate with other
government entities to enforce the existing environmental legislations and regulations. In the
past, knowledge gaps and a lack of information and expertise turned out to be substantive
obstacles as there was a wide gap between the policies’ and strategies’ intentions and the actual
practices on the ground. The education sector should advocate for the proper implementation of
the existing policies and strategies to enforce the environmental legislation and regulation
(Yasuda, 2015).

2.5.7.3 Sustainable Development and Corporate Social Responsibility

The Ministry of Primary and Secondary Education should encourage the Government to
introduce the concepts of Sustainable Development and Corporate Social Responsibility at all
levels. The ministry should take a leading role and encourage the government to introduce the
concepts of sustainable development and corporate environmental responsibility at all levels of
the country’s formal education system. The introduction of these will help the country to have
important and powerful agents that will champion best corporate environmental responsibility
practice in the future (Bengtsson, Barakat and Muttarak, 2018). From the education system we
breed future politicians, business owners/managers, employees and most importantly consumers
(Bengtsson, et al., 2018). These agents (specifically those to be business owners/managers,
employees, consumers etc.) will improve corporate environmental responsibility practice from
inside. In addition, the future politicians will also take political measures that will ultimately
improve the environmental performance of the industries.

2.5.7.4 Environmental awareness campaigns

Li & Yang, (2015) indicate that the government should priorities the creation of environmental
awareness amongst the public. The Ministry of Primary and Secondary Education should also
insist that the government reach the general public through state owned media, public meetings
and all other possible means in order to raise their environmental awareness (Ansari, 2017). The
ministry should also make frontal efforts to reach the general public by their own means and
raise the public’s environmental awareness (OECD, 2019). Encouraging environmental
awareness will make the public to be environmentally conscious which will eventually force
companies to improve their environmental performance through different mechanisms.

2.6. The theoretical framework for EMA

There have been a limited number of cases studied involving EMA within the education sector.
Consequently, EMA-related factors and influences remain less explored.
The educational sector has not been a dominant sector for research, nor has much research been
directed toward understanding why organisations chose to either adopt EMA or not. Two
theoretical perspectives that have been derived from the requisite literature are the Contingency
theory and the Institutional theory.

2.6.1. Contingency theory

The contingency theory suggests that the design of organisational structures is dependent on the
influence of certain environmental contingencies that may be present within the organisation
(Otley, 2016). The definition of a contingency advocates that the effect of an organisational
characteristic on the performance of that organisation is regulated by any internal or external
variable (Dubey, Gunasekaran, Childe, Papadopoulos, Hazen, Giannakis, & Roubaud, 2017).
The success of implementing a high level management accounting strategy may depend on the
surroundings under which the strategy is to be used and implemented or the environment in
which the organisation operates (Appelbaum, Kogan, Vasarhelyi, & Yan, 2017). The design of
an effective management accounting system should depend on the particular environment and
operating conditions of the company for which the system is required, these circumstances
should include the necessary variables that contribute to the understanding of the management
accounting system to be designed. There have been a significant number of contingency
variables that have been proposed for incorporation into the design of management accounting
systems. Certain of these propositions can be linked to EMA adoption and were used in the
development of propositions to guide and inform the research objectives of this study.

2.6.2. Institutional theory

The institutional theory focuses on understanding why there is consistency in organisational

forms and practices across organisations that result in organisations displaying similarities
between each other (DiMaggio & Powell, 1991; Boxenbaum & Jonsson, 2017). Regarding this
study, the institutional theory displays relevance, as its use has been supported by previous EMA
researchers. These researchers argued that homogeneity arises in organisations subject to
changes within their institutional environments, which can either contribute positively or
negatively to the adoption of new organisational practices, including accounting (Bouma & Van
der Veen, 2002).Isomorphism is the process of becoming homogeneous, which is explained as "a
restrictive process that forces a unit in a population to resemble other units facing the same
environmental conditions."(DiMaggio & Powell, 1991 as cited in Chang, 2007). Isomorphism
takes place where organisations facing institutional pressures adopt organisational change
towards homogeneity (Boxenbaum & Jonsson, 2017). For the purpose of this study, institutional
isomorphism was used, as in the modern era organisational changes are based on the need to gain
legitimacy and secure future survival of enterprises (Boxenbaum & Jonsson, 2017). Accounting
has been utilised as a means to legitimise organisation operations, thereby increasing the chances
of survival. Many studies have revealed that institutional theory is key in providing critical
information and views related to accounting and sustainability research. Institutional theory can
be used to understand the factors that lead to an organisation’s decision regarding EMA
adoption, via three suggested mechanisms (DiMaggio & Powell, 1991). Organisations may in
response to institutional pressure resolve to adopt some form of EMA. Where institutional
pressure is not present, EMA may not be embraced, especially where the organisation is ignorant
to the benefits of adopting EMA. Since the government does not require universities to provide
environmental information, the universities do not regard it as urgent to adopt EMA. Instead, the
adoption of EMA would be prioritised if a threat existed that government would withdraw
funding due to the lack of environmental information provided by a university. The three
suggested mechanisms are explained below:

Coercive pressure: This arises because of pressures imposed upon organisations by other
organisations. The organisation that faces such pressure is generally dependent on the imposing
organisation for resources or support. From an EMA perspective, coercive pressure can be seen
as being applied by governments. Conforming to government policies and regulatory
requirements is a priority to schools, as they are reliant on government funding for survival.

Mimetic pressure: This arises when organisations are faced with uncertain conditions. Under
such circumstances, organisations tend to copy other organisations that currently face or once
faced similar uncertainties. As EMA starts to become a norm within the higher educational
sector, more universities will be motivated to change accounting systems toward EMA as a result
of mimetic pressure.

Normative pressure: This arises out of professionalization, which occurs because of formal
education or the creation of professional associates. These two elements of professionalisation
are significant drivers for change in organisational practices (DiMaggio & Powell, 1991). Within
a university context, a lack of focus by professional bodies on the potential of service sector
organisations’ adoption of EMA provides less incentive for a university to embrace EMA.

2.7. Empirical evidence of EMA implementation

Many organisations are geared toward initiatives that are directed at reducing the environmental
impacts related to their business activities. However, at the same time, organisations are facing
many constraints in the transformation into environmentally conscious and responsible
organisations (Doppelt, 2017). Implementation of EMA systems is a means for organisations to
achieve their environmental objectives. Management systems within most organisations often
rest with the manager concerned. However, to ensure the longevity of the organisation and
effective use of resources, primarily natural resources, a system that is well designed and
managed is essential (Harizanova, 2015; Kopnina & Blewitt, 2018). EMA is a system that can
ensure the organisational objectives are met, in particular relating to environmental preservation.
While organisations are significant contributors to causing and potentially controlling ecological
problems, they could also obtain various benefits from practices that have a positive impact on
the environment. EMA helps firms to work toward those potential benefits and to face their
environmental responsibilities (Henri & Journeault, 2006). The primary objective of EMA is to
navigate through and control significant environmental impacts, which should be regarded as a
foundation for EMA implementation (Welford, 2016). The introduction and implementation of
environmental standards such as ISO 14001 has prioritised organisational concerns aimed at
reducing global pollution via the control of environmental impacts produced (Harizanova, 2015).
The use and application of EMA is constantly growing, and a review of literature displays a
greater emphasis on the manufacturing sector than the service sector. This is due to the fact that
fewer natural resources are used by the service sector and they have less environmental impact
than the manufacturing sector. EMA implementation has been successfully applied, within both
sectors, with the manufacturing sector showing a greater level of implementation due to the
greater emphasis it receives.

2.7.1. The manufacturing sector

Within the sector, market demand is one of the dominant drivers of EMA implementation. This
can be attributed to customer demand and business competition (Lieder & Rashid, 2016; Naidoo
& Gasparatos, 2018). Improved environmental management can be beneficial to the sector with
some of the perceived benefits of EMA implementation being: cost reduction; establishment of
processes and procedures necessary for legislative compliance; and improved public persona and
increased market opportunities (Santos, Rebelo, Lopes, Alves, & Silva, 2016; Bennett & James,
2017). The lack of finances is not perceived to be a problem for EMA implementation, as
evidenced by a study on Estonian construction companies. This study highlighted the primary
reasons for implementing EMA systems as being maintaining a competitive edge, and improving

the image of the organisation by dealing with environmental issues (Inno, 2005). Some of the
factors influencing organisations within the manufacturing sectors to adopt and implement EMA
are age, education level and tenure in position of management staff (Garcia, et al., 2016). It is the
high level management that drives the decision and provides the momentum required to
introduce an EMA system. As such, these characteristics would influence the decision to
implement and how implementation is to take place. The process of implementing an EMA
system can be facilitated through the use of an outside specialist regarding system
implementation and training. Engaging a specialist can be costly but could be regarded as
essential due to time constraints. Training is also essential and can be provided by the specialist
through educating employees such as would-be managers within the company (Santos, et al.,
2016). An effective and efficient management system is required within an organisation as it aids
in the implementation process of EMA, thereby allocating sufficient time and resources toward
implementation. This ensures that employees and managers are given ownership of the system,
and have a detailed overview of the implementation process (Schaltegger & Burritt, 2017).
Therefore, organisations often strive to implement an environmental management system (EMS)
in order to achieve organisational guidance when establishing, developing and reviewing their
business practices for both corporate and environmental goals. For the successful
implementation of an EMS a cultural revolution is often required within organisations, which
can be quite challenging particularly relating to organisations operating in developing countries
where environmental issues are generally marginalised due to low levels of environmental
awareness (De Joussineau, 2012).When implementing a new system involving EMA, the
relevant industry needs to comply with the requisite regulatory guidelines and the users of such
system must know the guidelines and abide by them. Becoming aware of the environmental
aspects associated with an organisation's products, services, and activities will be a new area of
attention for many users and they will have to become familiar with the importance of this matter
before they commit to it (Schaltegger & Wagner, 2017). Implementation of an EMA system can
be very time consuming and involve significant costs. The integration and implementation
process is very industry specific and in certain circumstances more information is required on the
intricacies of processes aimed at covering all possible outcomes. This makes the implementation
of EMA via an EMS very unique to that area of operations as no two implementation and
integration strategies are the same (Santos, et al., 2016). Studies conducted on small/medium
sized companies in the chemical industry revealed that these organisations adopted a wait and
see attitude toward EMA implementation (Barmasse, 2002). A study conducted with the
construction industry in Estonia found that some of the problems encountered with EMA
implementation centred around human resources, mainly related to areas of working habits,
employee awareness and their attitudes toward environmental-related issues (Inno, 2005). The
results also showed that Libyan firms in the selected industries were dominated by a defender
strategy and hierarchy culture, which favoured a centralised management style. However, these
practices had a negative influence on firms’ intention to adopt EMA. Furthermore, the results
also revealed that organisational, environmental and technological variables significantly
influenced firms’ intention to adopt EMA.

2.7.2. The service sector

The service sector faces very much the same implementation issues as the manufacturing sector.
As its impacts are not seen as being as dominant as those within the manufacturing sector, the
service sector is relatively unexplored. The factors which influence the decision to implement
EMA within the service sector stem from competition, and measures to achieve environmental
compliance, the availability of leadership, expertise, resources and environmental support
(Adams & Simnett, 2011; Gunarathne & Lee, 2015).A study conducted at a university teaching
hospital in Ireland revealed that despite the provision of healthcare generating significant
environmental impacts, their environmental performance has been largely enhanced through the
implementation of environmental programmes. The implementation of the environmental system
not only achieved the mitigation of existing environmental impacts, but also cemented a
commitment to continued development (Ryan-Fogarty, et al., 2016). Another key factor in the
implementation of EMA within the sector is training and education. Training has the effect of
changing the attitudes of managers and employees. One of the greatest barriers that
implementation of EMA faces is the resistance to change. Appropriate training and education
demonstrate to the parties concerned that change can in fact be positive, thus breaking down the
barrier presented by change (Santos, et al., 2016). Literature indicates that there is a general lack
of EMA utilisation in the education sector; however, it must be noted that when EMA is utilised,
its implementation does create both financial and environmental benefits for the organisation in
question (Chang, 2007).

2.8. Conclusion

This chapter has described environmental management and defined the relationship between
management accounting and the environment. Then EMA was introduced and its relevance to
environmental accounting was highlighted, introducing and explaining the two types of
information included under the EMA (monetary and physical). The use and application of EMA
were also discussed. The environmental management practices relevant to the higher education
sector were highlighted, along with the use and application of EMA, specifically within this
sector. The barriers and facilitators of EMA within the sector were identified and explained. This
information is relevant in exploring the factors that the sector faces in their decision on EMA
adoption. A theoretical framework for EMA adoption was provided, in which the literature
surrounding the applicable theories was examined and used.
 APPENDIX I: RESEARCH INTERVIEW COVER LETTER

Dear respondent

I am a final year student of the Bachelor of Commerce Accounting Honours Degree of the
above-named university. This questionnaire is abstained data for B.sc degree research project
title, AN INVESTIGATION INTO THE ROLE OF MINISTRY OF PRIMARY AND
SECONDARY EDUCATION IN THE PROMOTION OF ENVRINMENTAL
MANAGEMENT ACCOUNTING IN ZIMBABWE. This questionnaire is designed purely for
academic purpose kindly spare sometime to answer the question in a way that most accurately
give your option. It is rest assured that your response will be treated utmost confidentiality and
will be used by for this study.

Thank you for your anticipated co-operation.

Yours faithfully

Marcia Zinhara
 APPENDIX 2: INTERVIEW GUIDE
TOPIC: THE ROLE OF MINISTRY OF PRIMARY AND SECONDARY EDUCATION
IN PROMOTING ENVIRONMENTAL MANAGEMENT ACCOUNTING
Objectives of the study
i) Examining the role that the ministry of primary and secondary education is playing in
promoting environmental management accounting in Zimbabwe.
ii) Assessing Environmental Management accounting strategies introduced by the
ministry of primary and secondary in Zimbabwe.
iii) Establishing factors affecting the effectiveness and efficiency of environmental
management strategies.
iv) Identifying challenges being faced by the Ministry of Primary and Secondary
education in the promotion of environmental management accounting in Zimbabwe

Please tick where appropriate and provide some explanation where necessary
SECTION A: DEMOGRAPHIC QUESTIONS
1. Name of your organisation ……………………………………………….
2. Position Held………………………………………………………………
3. Indicate your gender
 Male
 Female
3. Indicate your age range.
 Below 23
 23-29
 29-34
 Above 40.
4. Indicate your educational / professional qualification
 Diploma
 Degree
 Others
5. Indicate your work experience
 Below 5 years
 6 – 10 years
 11 – 15 years
 10 – 20 years
SECTION B: RESEARCH QUESTIONS
1. What do you understand by Environmental Management Accountability?
2. Are you aware on environmental challenges the world is currently experiencing?
3. Do you know the roles being played by the ministry of primary and secondary education in
promoting Environmental Management Accountability?
4. How is the ministry of primary and secondary education promoting Environmental
Management Accountability?
5. Is the ministry of primary and secondary education promoting Environmental Management
Accountability alone or they work with other institutions?
6. If they are working with other institutions which are they?
7. Are there strategies that have been introduced by the ministry of primary and secondary
education to ensure that promotion of environmental management accountability is a success?
8. If they are there, which strategies have been introduced?
9. What challenges has the ministry of primary and secondary education encountered in
implementing environmental accountability strategies?
10. Which other factors have affected the effectiveness and efficiency of the implementation
of environmental accountability strategies by the ministry of primary and secondary education?
11. Which other challenges does the ministry of primary and secondary education face in
programme implementation as it tries to enhance environmental accountability?
12. What innovative measures has the ministry of primary and secondary education developed
so that they overcome these challenges?
 Thank you very much for your cooperation and time

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