THE STUDY OF CAUSES AND EFFECTS OF COST CATEGORIZATION ON ENVIRONMENTAL MANAGEMENT ACCOUNTING (EMA) AT SIERRA MINERAL HOLDINGS LIMITED IN SIERRA LEONE

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  • 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

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https://doi.org/10.46827/ejsss.v8i1.1897

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compliance strategies##common.commaListSeparator## knowledge management systems##common.commaListSeparator## Ishikawa model##common.commaListSeparator## Fishbone analysis##common.commaListSeparator## environmental impact assessment##common.commaListSeparator## Environmental Management Accounting (EMA)

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This research focused on the study of causes and effects of cost categorisation on Environmental Management Accounting (EMA) at Sierra Mineral Holdings Limited in Sierra Leone. Specifically, this study serves as a continuation of the previous article on environmental management accounting in volume one. It focused on the present environmental cost paid to produce environmental reports, developing a compliance strategy, and also taking a critical look at the use of knowledge management systems in environmental management accounting. The study made use of probabilistic sampling and a research design that caters to both primary and secondary data. The researcher made use of descriptive design surveys, and in addition, conducted interviews to obtain the required data for the research. This piece of work used business models like Ishikawa Model also known as the Fishbone diagram to analyze and interpret data. The findings of this study revealed that there is high compliance from Sierra Mineral Holdings Limited with payment on costs to produce environmental reports. The study developed an imaginary cause, and effects and came up with possible solutions to build a compliance strategy for Sierra Mineral Holdings Limited as they do not have an internal audit department. This study also discusses how a knowledge management system will improve performance in an organization.

 

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##submission.authorBiographies##

  • ##submission.authorWithAffiliation##

    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

  • ##submission.authorWithAffiliation##

    Eugene Efayomi Pratt is a PhD Research Student and holds the following qualifications MSc. ACCA, BSc. Hons.

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##submissions.published##

2025-02-23

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##issue.vol## 8 ##issue.no## 1 (2022)

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