Institutional Repository

A Conceptual Framework for Greener Goldmining through Environmental Management Accounting Practices (EMAPs): The Case of Zimbabwe

Show simple item record

dc.contributor.author Nyakuwanika, Moses
dc.contributor.author van der Poll, John Andrew
dc.contributor.author van der Poll, Huibrecht Margaretha
dc.date.accessioned 2022-04-19T13:22:28Z
dc.date.available 2022-04-19T13:22:28Z
dc.date.issued 2021-09
dc.identifier.citation Nyakuwanika M, van der Poll HM, van der Poll JA. A Conceptual Framework for Greener Goldmining through Environmental Management Accounting Practices (EMAPs): The Case of Zimbabwe. Sustainability. 2021; 13(18):10466. https://doi.org/10.3390/su131810466 en
dc.identifier.issn 2071-1050
dc.identifier.uri https://hdl.handle.net/10500/28737
dc.description.abstract Goldmining contributes substantially to the Gross Domestic Product (GDP) of the Zimbabwean economy through revenue generated from exports, however it also incurred numerous challenges to the environment. Amongst others, these challenges embody ecological degradation; water and air pollution; and depletion of natural resources. In this paper, we establish the effects of mining operations on the environment through a comprehensive literature review, and how the integration of environmental management accounting practices (EMAPs) such as material flow cost accounting (MFCA), life cycle costing (LCC), and activity-based costing (ABC) could be integrated into a conceptual framework to address environmental challenges. EMAPs were chosen as they generate both physical and monetary data, which could promote transparency in material usage within the goldmining sector. Our analyses revealed a substantial body of literature on separate and individual EMAPs, yet very little was found on the integration of EMAPs. The main contribution of this work is the development of an integrated conceptual EMAPs framework on the strength of sets of qualitative propositions, aimed at promoting green goldmining for Zimbabwe as a developing economy. Future work would involve the validation of the framework among key stakeholders in the Zimbabwean goldmining industry. en
dc.subject activity-based costing (ABC) en
dc.subject environmental management accounting (EMA) en
dc.subject environmental management accounting practices (EMAPS) en
dc.subject green goldmining en
dc.subject life cycle costing (LCC) en
dc.subject material flow cost accounting (MFCA) en
dc.subject sustainability en
dc.title A Conceptual Framework for Greener Goldmining through Environmental Management Accounting Practices (EMAPs): The Case of Zimbabwe en
dc.type Article en
dc.description.department Graduate School of Business Leadership en


Files in this item

This item appears in the following Collection(s)

Show simple item record

Search UnisaIR


Browse

My Account

Statistics