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Practice environmental cost management accounting: The case of Vietnamese brick production companies

Year: 2018

Type: article

Abstract: During the past few years, there has been a growing interest in applications of environmental cost management accounting (ECMA) in different manufacturing industries.ECMA is a useful tool for environmental performance improvement and achieving better financial benefits.Nevertheless, ECMA implementation is in early stages in many countries such as Vietnam.Brick industry is one of the most polluted sectors, which has significant impact on the environment.The purpose of this paper is to provide a clear image of ECMA application in Vietnamese brick manufacturing enterprises.Both qualitative and quantitative research methodologies are used to analyze the participants' attitudes, perceptions and concerns about the potential for applying ECMA.The results indicate that the brick industry adopted low level of ECMA and provide some necessary suggestions to promote the enterprises applying ECMA.

Source: Management Science Letters

DOI: 10.5267/j.msl.2018.10.012

Authors: Thi Tam Le, Thi Mai Anh Nguyen

Institutions: Thuyloi University, Hanoi University of Natural Resources and Environment

Language: English

Topic: Accounting and Financial Management

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDGs: Responsible consumption and production, Industry, innovation and infrastructure

Open Access status: diamond

OpenAlex ID: W2901802502

FWCI: 5.134

Cites: 17

Cited by: 16

Related to: 10