Investigating the Existing of Environmental Management Accounting for Better Environment Management: A Case Study in a University

Abstract

This paper aims at investigating the existence of EMA in University and the role it plays in improving environmental performance. The current research is a case study conducted in State University of Semarang. The data are collected through in-depth interview. Furthermore, the data are validated using triangulation technique by cross-checking them against the available data such as SOP, budget and strategic plan. The result finds that State University of Semarang has implemented EMA well. Their accounting recording is even done based on the existing activities. There are only few EMA-related studies in College setting. This research gives some contibrution by providing information particularly regarding the implementation of EMA in University, how EMA can be used to manage environmental costs and it can also be used to prepare strategies to improve environmental performance.

Keywords: Environmental management accounting, managing environmental cost, university

DOI: 10.7176/EJBM/11-8-06

Publication date:March 31^st 2019