A STUDY ON THE OPERATIONALIZATION OF ENVIRONMENTAL MANAGEMENT ACCOUNTING WITHIN SIERRA MINERAL HOLDINGS LIMITED IN SIERRA LEONE

Egileak

  • Abu K. Kamara PhD, PGC, MPhil, MSc, FCCA, BSc. Hons, Department of Accounting and Finance, Fourah Bay College, University of Sierra Leone, Sierra Leone
  • Eugene Efayomi Pratt MSc. ACCA, BSc. Hons, School of Post Graduate Studies, Fourah Bay College, University of Sierra Leone, Sierra Leone

DOI:

https://doi.org/10.46827/ejhrms.v6i2.1894

Gako-hitzak:

Environmental Management Accounting (EMA), operationalization, environmental stakeholders

Laburpena

This study provides an assessment of the operationalization of Environmental Management Accounting (EMA) at Sierra Mineral Holdings Limited in Sierra Leone. Explicitly, this piece of work suggests strategies for the application of environmental management accounting systems practices that have been adopted by the management and how corporate social responsibilities are adopted. This study's findings indicated a high responsiveness to the importance and effectiveness of environmental management accounting and the application of codes of best practices to environmental practice. However, the government, being the regulatory body, should require the mining company to have a mitigation plan with mapped-out strategies that would be implemented to minimize the misery of endangered species not becoming extinct in the near future, and the government should closely monitor topography and noise performance indicators. The poor performance of the company not having a well-coordinated environmental system in place and the control systems to reduce emissions to a tolerable level should also be monitored by the government as these factors have the potential to cause serious environmental degradation and will have a negative effect on human lives in the community. The management of Sierra Mineral Holdings Limited should prepare a mitigation plan with clearly mapped-out strategies with deliverable timelines on the wildlife-protected areas and Cultural Properties Protection and enhance Topography and Noise Indicators to improve the application of the Code of Best Practices and application of Environmental Management Accounting to an acceptable norm.

Egileen biografiak

  • Abu K. Kamara, PhD, PGC, MPhil, MSc, FCCA, BSc. Hons, Department of Accounting and Finance, Fourah Bay College, University of Sierra Leone, Sierra Leone

    Dr. Abu Kai Kamara is a scholar and researcher affiliated with the University of Sierra Leone, Fourah Bay College. His work primarily focuses on topics related to accounting, finance, and economic development. He is the Postgraduate Coordinator and Lecturer of Accounting and Finance at Fourah Bay College at the University of Sierra Leone. Dr. Abu Kai Kamara holds the following academic qualifications: PhD Accounting and Finance, Postgraduate Certificate in Business Research, Master of Philosophy in Accounting, Master of Science in Strategic Planning, Fellow Chartered Certified Accountant (FCCA), and Bachelor of Science in Economic and Social Studies with Honours in Accounting. Dr. Abu Kai Kamara is associated with the following academic networks:

    ORCID: https://orcid.org/0009-0003-0403-5243

    ResearchGate: https://www.researchgate.net/lab/Abu-Kai-Kamara-Lab

    SSRN https://papers.ssrn.com/sol3/cf_dev/AbsByAuth.cfm?per_id=3607995

    Academia.edu: https://independent.academia.edu/AbuKamara27

    Email: abukai.kamara@usl.edu.sl

  • Eugene Efayomi Pratt, MSc. ACCA, BSc. Hons, School of Post Graduate Studies, Fourah Bay College, University of Sierra Leone, Sierra Leone
    Eugene Efayomi Pratt is a PhD Research Student at the Department of Accounting and Finance, at Fourah Bay College, University of Sierra Leone. He holds the following qualifications MSc. ACCA, BSc. Hons

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Deskargak

Argitaratua

2025-02-23

Zenbakia

Libk. 6 Zk. 2 (2023)

Atala

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