A Conceptual Framework for Greener Goldmining through Environmental Management Accounting Practices (EMAPs): The Case of Zimbabwe

Abstract

Goldmining contributes substantially to the Gross Domestic Product (GDP) of the Zimbabwean economy through revenue generated from exports, however it also incurred numerous challenges to the environment. Amongst others, these challenges embody ecological degradation; water and air pollution; and depletion of natural resources. In this paper, we establish the effects of mining operations on the environment through a comprehensive literature review, and how the integration of environmental management accounting practices (EMAPs) such as material flow cost accounting (MFCA), life cycle costing (LCC), and activity-based costing (ABC) could be integrated into a conceptual framework to address environmental challenges. EMAPs were chosen as they generate both physical and monetary data, which could promote transparency in material usage within the goldmining sector. Our analyses revealed a substantial body of literature on separate and individual EMAPs, yet very little was found on the integration of EMAPs. The main contribution of this work is the development of an integrated conceptual EMAPs framework on the strength of sets of qualitative propositions, aimed at promoting green goldmining for Zimbabwe as a developing economy. Future work would involve the validation of the framework among key stakeholders in the Zimbabwean goldmining industry.

Environmental Management Accounting Implementation Challenges and Supply Chain Management in Emerging Economies’ Manufacturing Sector

“…EMA has become an essential component in the decision-making process in management accounting, particularly within the complex SCMSs that result from many forces, including globalisation, recognition of dimensions of sustainability, and cost-effective transportation channels [33]. While the link between EMA and sustainable supply chain management continued to receive academic attention in the past decades [34], progress in implementing EMAPs in developing countries, particularly Africa, continues to gain momentum, with many scholars showing interest [17,20,22].…”

“…Various studies focussing on EMA practices (EMAPs) in developing countries have been done, with much focus on material flow cost accounting (MFCA) [18][19][20]. Studies that researched EMAPs have also contributed to the discourse [20][21][22]. Other studies acknowledge that EMA adoption in developing countries is still an issue.…”

Sustain or perish: can environmental supply chain strategies predict sustainable performance of manufacturing firms? A third world nation's perspective

“…Natural habitat is being over-exploited due to increasing population growth coupled with high human demands (Nyakuwanika et al. , 2021).…”

“…To systematically develop policy frameworks for sustainable development, calls have been made for the integration of sustainability (Graham, 2018; Welbeck et al. , 2017) and transition towards green growth (Nyakuwanika et al. , 2021).…”

“…Natural habitat is being over-exploited due to increasing population growth coupled with high human demands (Nyakuwanika et al, 2021). This causes environmental problems, such as rapid depletion of resources, pollution and global warming causing dangerous anthropogenic interference with the Earth's climate system (Dutta et al, 2020).…”