Author(s)

Abu Kai Kamara, Eugene Efayomi Pratt

Department of Accounting and Finance, School of Post Graduate Studies Fourah Bay College, University of Sierra Leone, Freetown, Sierra Leone.

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. 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 uses 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.

Compliance Strategies, Knowledge Management Systems, Ishikawa Model, Fishbone Analysis, Environmental Impact Assessment, Environmental Management Accounting (EMA)

Kamara, A.K. and Pratt, E.E. (2023) The Study of Causes and Effects of Cost Categorization on Environmental Management Accounting (EMA) at Sierra Mineral Holdings Limited in Sierra Leone. Open Access Library Journal, 10, 1-10. doi: 10.4236/oalib.1109553.