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 int...

New management techniques such as ‘just-in-time’, ‘lean manufacturing’ and ‘Six Sigma’ allow management accountants to shift their focus from the management and control of production processes to the management of strategic issues. This paradigm shift resulted from shorter product life cycles, due to technological advances and a more competitive business environment. Recent revisions to the Int...