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
ABSTRACT The study sought to examine environmental management accounting and financial performance in Uganda: A case study of Hima Cement Limited. The study objectives were; to determine the relationship between environmental accounting information and the perceived financial performance of Hima Cement Limited, to determine the relationship between compliance of environmental reporting laws and perceived financial performance of Hirna Cement Limited and to determine the relationship between tracking of environmental cost saving and perceived financial performance of Hima Cement Limited. The study adopted correlational research design. The qualitative approach was used to collect and analyze data on the study topic. This design was used because it brought out clearly the relationship between the two variables, The study was specifically non-experimental because the researcher wanted to describe and make observations of what the real results would be for purposes of making decisions based on the facts to improve the situation. The target population was 100 and it comprised of staff and members of Hima Cement Ltd. These incl~ided 5 Accounting officers, 4 Marketing officers, 8 Operations staff, 10 Field officers, 2 Business Development officers, 3 Top authorities of Hima Cement Ltd and 68 Clients of Hima Cement Ltd. The rational was that all the above are stakeholders. The sample size ofthe study consists of 80 of target population and was determined through purposive and random sampling methods. Data was collected from primary and secondary sources using questionnaires and interviews. After collecting data, the researcher organized well-answered questionnaire, data was edited and sorted for the next stage. The data was presented in tabular form, pie charts and bar graphs with frequencies and percentages. The study found out that the responses show that 52 (77.6%) respondents were male and the 15 (22.4%) were females. This shows that the number of males were higher than that of females. This shows that there is gender discrimination in the study area. It was concluded that there is a positive significant relationship between enviromnental accounting information and financial performance of Hima Cement Ltd. (r=0.465, p
