adoption of environmental management accounting

The use of environmental management accounting concepts for companies encourages the ability to minimize problems it faces. same is case with five-star hotel in Nusa Dua area. this study aims examine adoption EMA industry and Adoption Environmental Management Accounting (EMA) among Dua. This research qualitative research. Data collection done by survey, interview, observation. analysis used interactive model from Miles Huberman. findings that can be seen are scale costs contemporary practices affect implementation industry. company considers Activity Based Costing provides better insight into structure expenses.