Browsing by Author "Kasasira Arthur"

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    Top Management Commitment, Organizational Legitimacy and Environmental Management Accounting Practices in Hotels in Nakawa Division, Kampala.
    (Makerere University Business School, 2025-12-15) Kasasira Arthur
    This study set out to examine how top management commitment and organizational legitimacy influence the adoption and implementation of Environmental Management Accounting (EMA) practices among hotels in Nakawa Division, Kampala. The research was motivated by the growing pressure on the hotel sector to adopt environmentally responsible practices and the need to understand what drives or hinders the uptake of EMA tools within that context. Specifically, the study aimed to determine the relationship between top-level managerial support, organizational legitimacy, and the extent to which hotels use EMA practices in their operations. A quantitative research design was employed, using a cross-sectional approach to collect data from a sample of 210 respondents drawn from 52 hotels registered in Nakawa Division. The population comprised 60 hotels listed by the Uganda Registration Services Bureau, and the sample size was determined using the Krejcie and Morgan (1970) table. Data were collected using a structured, self-administered questionnaire consisting mainly of closed-ended questions measured on a 5-point Likert scale. The units of inquiry included five managerial and operational staff per hotel, targeting positions directly involved in environmental management and financial practices. The results revealed statistically significant and positive relationships between the independent variables and EMA practices. Top management commitment showed a moderate correlation with EMA practices (r = .502, p < .01), while organizational legitimacy also demonstrated a significant correlation (r = .447, p < .01). Multiple regression analysis confirmed that both variables were significant predictors of EMA practices, with an adjusted R² of 0.335, suggesting that 33.5 percent of the variance in EMA engagement could be explained by the combined influence of top management commitment (β = .398, p = .000) and organizational legitimacy (β = .317, p = .000). The study recommends that hotel management should embed sustainability leadership at all levels by appointing internal champions to bridge policy and operations. It also proposes the introduction of sector-specific regulatory guidance to further legitimize and support environmental accounting practices in the hotel sector. These findings contribute to a growing body of knowledge on sustainability in service sectors and offer practical pathways for embedding environmental responsibility in hotel management.
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    Top Management Commitment, Organizational Legitimacy and Environmental Management Accounting Practices in Hotels in Nakawa Division, Kampala.
    (Makerere University Business School, 2025-12-15) Kasasira Arthur
    This study set out to examine how top management commitment and organizational legitimacy influence the adoption and implementation of Environmental Management Accounting (EMA) practices among hotels in Nakawa Division, Kampala. The research was motivated by the growing pressure on the hotel sector to adopt environmentally responsible practices and the need to understand what drives or hinders the uptake of EMA tools within that context. Specifically, the study aimed to determine the relationship between top-level managerial support, organizational legitimacy, and the extent to which hotels use EMA practices in their operations. A quantitative research design was employed, using a cross-sectional approach to collect data from a sample of 210 respondents drawn from 52 hotels registered in Nakawa Division. The population comprised 60 hotels listed by the Uganda Registration Services Bureau, and the sample size was determined using the Krejcie and Morgan (1970) table. Data were collected using a structured, self-administered questionnaire consisting mainly of closed-ended questions measured on a 5-point Likert scale. The units of inquiry included five managerial and operational staff per hotel, targeting positions directly involved in environmental management and financial practices. The results revealed statistically significant and positive relationships between the independent variables and EMA practices. Top management commitment showed a moderate correlation with EMA practices (r = .502, p < .01), while organizational legitimacy also demonstrated a significant correlation (r = .447, p < .01). Multiple regression analysis confirmed that both variables were significant predictors of EMA practices, with an adjusted R² of 0.335, suggesting that 33.5 percent of the variance in EMA engagement could be explained by the combined influence of top management commitment (β = .398, p = .000) and organizational legitimacy (β = .317, p = .000). The study recommends that hotel management should embed sustainability leadership at all levels by appointing internal champions to bridge policy and operations. It also proposes the introduction of sector-specific regulatory guidance to further legitimize and support environmental accounting practices in the hotel sector. These findings contribute to a growing body of knowledge on sustainability in service sectors and offer practical pathways for embedding environmental responsibility in hotel management.