The Realisation of Green Ideals into Management Practice: The Use of Management Control System in a Hospitality Setting
Merealisasi Ideal Hijau dalam Amalan Pengurusan: Peranan dan Pengunaan Sistem Kawalan Pengurusan dalam Kes Hospitaliti

Faculty of Economics, Business and Accountancy
Unversiti Malaysia Sabah
88400 Sabah, MALAYSIA.

zaidy@ums.edu.my

Graduate School of Business
Unversiti Sains Malaysia
11800 Penang, MALAYSIA.

nabiha@usm.my

Nuremberg Institute of Technology
90489 Nürnberg, GERMANY.

klaus-stocker@t-online.de

Abstract

The hospitality sector has been under pressure to ensure that its operations are environmentally sustainable. The effective implementation of green practices requires a link between environmental strategies, management accounting and control. Hence, the purpose of this paper is to explain how management control systems support the internalisation of green ideals within an organisation. A case study is undertaken of a hotel that promoted its green image, using Dambrin, Lambert and Sponem’s (2007) framework to understand the use of Management Control Systems in the internalisation process of the green philosophy of the hotel. The internalisation of the hotel’s Environmental Management Practices (EMPs) started with the introduction of the ideal of becoming a green hotel, which was translated and communicated through the notion of a business case. The adaption and integration of green practices have been internalised, mainly with the support of the hotel’s informal control techniques.

Keywords

environmental management practices; green hotel; green ideals; hospitality; management control systems
https://doi.org/10.17576/pengurusan-2018-51-11

Citation

Mahadi, R., Abdul Khalid, S. N., & Stocker, K. (2017). The Realisation of Green Ideals into Management Practice: The Use of Management Control System in a Hospitality Setting. Jurnal Pengurusan, 51, 125–134. https://doi.org/10.17576/pengurusan-2018-51-11

@article{mahadi2017realisation,
  title={The Realisation of Green Ideals into Management Practice: The Use of Management Control System in a Hospitality Setting},
  author={Mahadi, Rozaidy and Abdul Khalid, Siti Nabiha and Stocker, Klaus},
  journal={Jurnal Pengurusan},
 

volume={51},
  number={},
  pages={125—134},
  year={2017},
  doi={https://doi.org/10.17576/pengurusan-2018-51-11},
  publisher={Penerbit UKM},
}

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51 (2017) 125 – 134

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