Environmental Management Accounting and Financial Performance in Uganda; A Case of Hima Cement Limited

TABLE OF CONTENTS

DECLARATION

APPROVAL

DEDICATION iv

ACKNOWLEDGEMENT v

TABLE OF CONTENTS ..

LIST OF TABLES

LIST OF ACRONYMS! ABBREVIATIONS x

ABSTRACT

CHAPTER ONE 1

INTRODUCTION 1

1 .0 Introduction 1

1.1 Background to the study 1

1.2 Statement of the Problem 2

1.3 Purpose of the study 2

1.4 Specific Objectives 3

1.5 Research Questions 3

1.6 Research Hypothesis 3

1.7 Scope of the Study 3

1.7.1 Geographical Scope 4

1.7.2 Content Scope 4

1.7.3TimeScope 4

1.8 Significance of the Study 4

1.9 Conceptual framework s

CHAPTER TWO 6

LITERATURE REVIEW 6

2.0 Introduction 6

2.1 Relationship between environmental accounting information and the perceived financial

performance of Hima Cement Limited 6

2.2 Relationship between compliance of environmental reporting laws and perceived

financial performance of Hima Cement Limited 8

vi

2.3 Relationship between tracking of environmental cost saving and perceived financial

performance of Hima Cement Limited 9

CHAPTER THREE 11

METHODOLOGY 11

3.1 Introduction 11

3.2 Research design 11

3.3 Study population 11

3.4 Sample size 12

3.5 Sampling methods 12

3.6 Data Sources 13

3.7 Data collection instruments 13

3.7.1 Questionnaire 13

3.7.2 Interview Guide 13

3.8 Validity and reliability of the instrument 14

3.8.1 Validity 14

3.8.2 Reliability 14

3.9 Data analysis 14

3.10 Data Processing 15

3.11 Ethical Consideration 15

3.12 Limitation of the study 15

CHAPTER FOUR .16

DATA PRESENTATION, INTERPRETATION AND ANALYSIS 16

4,0 Introduction 16

4.1 Description of respondents’ background information 16

4.1.1 Gender of the respondents 16

4.1.2 Education level of the respondents 16

4.1.13 Age of the respondents 17

4.2 Description of the Study Objectives 18

4.2.1 Relationship between environmental accounting information and perceived financial

performance of Hima Cement Limited 18

4.2.2 Relationship between compliance of environmental reporting laws and perceived

financial performance of Hima Cement Limited 22

vii

4.2.3 Relationship between tracking of environmental cost savings and perceived financial

performance of Hima Cement Limited 26

CHAPTER FIVE 30

DiSCUSSION OF FINDINGS, CONCLUSION AND RECOMMENDATIONS 30

5.0 Introduction 30

5.1 Discussion of findings 30

5.1.1 Description ofrespondents’ background information 30

5.1.2 Relationship between environmental accounting information and perceived financial

performance of Hima Cement Limited 30

5.1.3 Relationship between compliance of environmental reporting laws and perceived

financial performance of Hima Cement Limited 31

5.1.4 Relationship between tracking of environmental cost savings and perceived financial

performance of Hima Cement Limited 32

5.2 Conclusion 33

5.2.1 Relationship between Environmental accounting information and Inventors Decision

Making 33

5.2.2 Relationship between compliance of environmental reporting laws and Financial

performance 34

5.2.3 Relationship Tracking of environmental cost savings and Financial performance 34

5.3 Recommendations 34

5.4 Areas for further research 35

REFERENCES 36

APPENDICES ... 40

APPENDIX I: QUESTIONNAIRE 40

APPENDIX II: INTERVIEW GUIDE 43

APPENDIX III: TIME FRAME 44

APPENDIX IV: STUDY BUDGET 45