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The Effect of Management Control System on Hotel Environmental Performance

By Che Zuriana Muhammad Jamil, Lynn Hodgkinson and Eifiona Thomas Lane.

Published by The International Journal of Environmental, Cultural, Economic and Social Sustainability

Managing environmental issues has become the first priority in the eco-systems agenda of many countries for over 30 years; however, the issues are still unresolved. The environmental issues in hotel sector are also unlikely to be significant in hospitality literature. In most obvious cases, the question on `how effectively can the environmental problems be monitored’ does not appear to sufficiently address in most research in environmental management literature as it focused more on reporting and auditing than controlling and managing corporate sustainability. Therefore, this study does not only establish a relationship between environmental management practices and hotel environmental performance, but also considers how this relationship will be influenced by a management control system. This study examines specifically the role played by management control system on environmental management practices in order to enhance hotel environmental performance. By using questionnaire survey, organized in 300 hotels in Malaysia, the results reveal that there was no direct effect between all the elements of the management control system on hotel environmental performance, except for budgeting control system. Mediating effect should also be considered in the relationship. On the other hand, this study considers that hotels should implement the correct management control system to ensure the system could help hotels to achieve better performance and not all management control systems are applicable to all types of industries. Different industries have different control system and play different roles in the firms.

The International Journal of Environmental, Cultural, Economic and Social Sustainability, Volume 5, Issue 5, pp.49-70. Article: Print (Spiral Bound). Article: Electronic (PDF File; 1.297MB).

Dr. Che Zuriana Muhammad Jamil

Senior lecturer, Dr, College of Business (accounting), Universiti Utara Malaysia, Sintok, Kedah, Malaysia

Prof. Lynn Hodgkinson

Professor, Bangor Business School, Bangor University, Bangor, Wales, UK

Dr. Eifiona Thomas Lane

Senior Lecturer, Bangor Business School, Bangor University, Bangor, Wales, UK