Environmental Management Accounting Implementation Challenges and Supply Chain Management in Emerging Economies’ Manufacturing Sector
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Authors
Mukwarami, Silas
Nkwaira, Chekani
van der Poll, Huibrecht Margaretha
Issue Date
2023-01
Type
Article
Language
en
Keywords
developing economies , environmental management accounting practices , manufacturing , sustainable supply chain management
Alternative Title
Abstract
Environmental management accounting (EMA) implementation challenges within supply
chain management systems (SCMSs) and environmental awareness in emerging economies should be addressed for sustainable development. Therefore, this study explores EMA implementation challenges in the supply chain in manufacturing to propose a framework to guide manufacturing companies to achieve a cleaner production chain. After conducting an extensive literature review on literature related to EMA in developing countries, challenges characterising EMA implementation have been identified. These include incoherent government policies and regulations; unavailability of resources; technological incapability; inadequate training and expertise; allocation of environmental costs; and environmental reporting. Hence, it is suggested that manufacturing companies
must understand the financial and environmental benefits of achieving cleaner production through implementing EMA. Managers can make more environmentally friendly decisions based on their supply chain using the developed framework. Regulators may need key regulatory framework reforms and policies to monitor and assess environmental compliance throughout the supply chain. Longitudinal and quantitative data from manufacturing companies in developing countries are suggested to validate the existence of EMA implementation challenges.
Description
Citation
Mukwarami, S.; Nkwaira, C.; van der Poll, H.M. Environmental Management Accounting Implementation Challenges and Supply Chain Management in Emerging Economies’ Manufacturing Sector. Sustainability 2023, 15, 1061. https://doi.org/10.3390/su15021061