THE IMPLEMENTATION OF GREEN ACCOUNTING ON HOSPITALITY INDUSTRY FROM SOCIAL AND ENVIRONMENTAL PERSPECTIVES
Date
2022-01-05Metadata
Show full item recordAbstract
In this era of sustainability, the hospitality industry, in particular the hotel business, need
to take the sustainable innovations seriously. Hotel business is one of the main contributors to
food waste. The Food and Beverages service is involved in food waste management where it
accounts for the preparation, processing and serving food and beverage. There was no previous
study that examined the food waste management from green accounting point of view. Therefore,
the study aimed to investigate and provide reliable insights and a clear picture of how the
hospitality industry in East Kalimantan acts regarding policies made in terms of reducing food
waste. This study is a qualitative research using interpretive paradigms and phenomenology
approach. Phenomenology approach was chosen in order to deliver an in-depth review of how
green accounting implement at hospitality industry based on the managers experiences. The
findings of this study can be classified into five main topics, namely the responses, causes,
impacts, challenges, and policies or methods chosen by the managers in dealing with leftover
from social and environmental perspectives. Some suggestions to improve overall process of
food waste management at the hotel were developed on the provided answers from the
interviewees as well as the theories such as the implementation of a food waste measuring
system, make a regular food plan review, raising awareness among employees and customers,
and staff training for smart food waste. This study may contribute as a concept for other industry
about how the green accounting implementation could generate benefit for them.
Keywords: Green Accounting, Food Waste Management, Environmental Sustainability,
Hospitality Industry.