Adoption of environmental management accounting in the textile manufacturing industry in South Africa

Abstract

The global profile of environmental concerns has intensified the demand to develop greener practices. This study investigated the green practices employed by textile manufacturing organisations (TMOs) in South Africa, and the benefits thereof for such organisations. This study, likewise, examined the indicators of the successful adoption of green practices among TMOs in SA. The qualitative accounts presented in this study were compiled using existing literature, in-depth interviews, and web-based document analysis. The generated data were thematically analysed, and the study findings indicate that TMOs in SA employ activity-based costing and material flow cost accounting, primarily for cost allocation and waste minimisation. The findings of this study also indicate that coercive pressure, in the form of environmental compliance monitoring, is lacking in the textile manufacturing industry (TMI) of SA. This study suggests that TMOs may require several practices to meet their environmental objectives. Therefore, future work can focus on the use of water management accounting (WMA) in TMOs.

Uhlaka lomhlaba wonke lokukhathazeka kwemvelo lukhulise isidingo sokuthuthukisa izinqubo eziluhlaza. Lolu cwaningo luphenye izindlela eziluhlaza ezisetshenziswa yizinhlangano ezikhiqiza izindwangu (TMOs) eNingizimu Afrika, kanye nezinzuzo zazo kulezo zinhlangano. Lolu cwaningo, ngokufanayo, luhlole izinkomba zokwamukelwa ngempumelelo kwezinqubo eziluhlaza phakathi kwama-TMO eNingizimu Afrika. Ulwazi lwezezimali olwethulwe kulolu cwaningo luhlanganiswe kusetshenziswa izincwadi ezikhona, izingxoxo ezijulile, nokuhlaziywa kwemibhalo esekelwe kusizindalwazi. Imininingwane ekhiqiziwe yahlaziywa ngokwendikimba, futhi okutholwe ocwaningweni kubonisa ukuthi ama-TMO eNingizimu Afrika asebenzisa izimali zezindleko ezisekelwe emsebenzini kanye nethuluzi elisetshenziswa yizinkampani ezikhiqizayo ukuthuthukisa ukusebenza kahle kwezinto zabo ukuze zonge, ikakhulukazi ekwabiweni kwezindleko kanye nokunciphisa imfucuza. Okutholwe kulolu cwaningo kuphinde kukhombise ukuthi ingcindezi ephoqayo, ngendlela yokuqapha ukuthotshelwa kwemvelo, ayikho embonini yokukhiqiza izindwangu (TMI) yaseNingizimu Afrika. Lolu cwaningo luphakamisa ukuthi ama-TMO angadinga izinqubo ezimbalwa ukuze ahlangabezane nezinhloso zawo zemvelo. Ngakho-ke, umsebenzi wesikhathi esizayo ungagxila ekusetshenzisweni kwesilinganiso sokuphathwa kwamanzi (WMA) kuma-TMO.

Die wêreldwye profiel van omgewingsbesorgdhede het die aanvraag vergroot om groener praktyke te ontwikkel. Hierdie studie het die groen praktyke ondersoek wat deur tekstielfabrikasie-organisasies in Suid-Afrika aangewend word, asook die voordele daarvan vir sulke organisasies. Hierdie studie het ook die aanwysers van die suksesvolle aanname van groen praktyke onder tekstielfabrikasie-organisasies in Suid-Afrika ondersoek. Die kwalitatiewe beskrywings in hierdie studie is saamgestel deur die gebruik van bestaande literatuur, in-diepte onderhoude en webgebaseerde dokumentontleding. Die gegenereerde data is tematies ontleed, en die bevindings van die studie dui aan dat tekstielfabrikasie-organisasies in Suid-Afrika aktiwiteitsgebaseerde kosteberekening (activity-based costing) en materiële vloei-kosteberekening (material flow cost analysis) aanwend, hoofsaaklik vir kostetoewysing en die minimalisasie van afval. Die bevindings van hierdie studie dui ook aan dat daar ’n gebrek is aan dwangdruk, in die vorm van die kontrole van omgewingsgehoorgewing, in die tekstielfabrikasiebedryf van Suid-Afrika. Hierdie studie se voorstel is dat tekstielfabrikasie-organisasies verskeie praktyke kan benodig om aan hulle omgewingsdoelwitte te voldoen. Dus kan toekomstige navorsing fokus op waterbestuursrekenkunde (water management accounting) in tekstielfabrikasie-organisasies.