The Effect of Management Control System on Hotel Environmental Performance

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

Published by The Sustainability Collection

Format Price
Article: Print $US10.00
Article: Electronic $US5.00

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.

Keywords: Environmental Management Practices Management Control System, Environmental Performance, Hotel Environmental Performance

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

Che Zuriana Muhammad Jamil is a senior lecturer in Management Accounting at College of Business, University of Utara Malaysia since 14 years ago. She obtained her PhD degree from Bangor University, Wales, United Kingdom in 2008. Her research interest is related to environmental management control system and environmental management practice in all types of industries. She has experienced teaching and conducting research in management control system and environmental management course.

Prof. Lynn Hodgkinson

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

Professor Lynn Hodgkinson was first appointed to Bangor Business School in 1987 following the completion of her PhD studies as a Research Officer at Plymouth Business School . She left Bangor to take up a senior lectureship at Liverpool University in 2002 but returned to Bangor as a senior lecturer in 2003 and became Professor of Accounting and Finance in 2006. Her recent publications include papers in the Journal of Business Finance and Accounting, Accounting and Business Research and Applied Financial Economics.

Dr. Eifiona Thomas Lane

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

Eifiona Thomas Lane is a senior lecturer in environmental management at Bangor Unviersity, Wales, United Kingdom. She are Member of the Agricultural Economics Society, Fellow of Royal Geographical Society and Member of the Institute of Ecology and Environmental Management. Her current research Interests are Socio-economic aspects of environmental resource development, Environmental issues in Wales, Sustainable regional development - community based action, local responses to regional policy formation and its application and also Interdisciplinary research methods,


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