How to cite this paper
Le, T & Nguyen, T. (2019). Practice environmental cost management accounting: The case of Vietnamese brick production companies.Management Science Letters , 9(1), 105-120.
Refrences
Bartolomeo, M., Bennett, M. D., Bouma, J. J., Heydkamp, P., James, P., Wolters, T. J., & de Walle, F. B. (1999). Eco-management accounting (Vol. 3). Springer Science & Business Media.
Bennett, M., & James, P. (2017). The Green bottom line: environmental accounting for management: cur-rent practice and future trends. Routledge.
Chang, H.H. (2007). Environmental Management Accounting Within Universities: Current State and Fu-ture Potential. Doctoral dissertation, RMIT University, Melbourne, Victoria, Australia.
Collison, D., Clark, R., Barbour, J., Buck, A., Fraser, R., Lyon, B., ... & Sloan, A. (2003). Environmental performance measurement through accounting systems: A survey of UK practice. In Environmental Management Accounting—Purpose and Progress (pp. 189-232). Springer, Dordrecht.
Deegan, C. M., & Deegan, C. M. (2003). Environmental management accounting: An introduction and case studies for Australia. Institute of Chartered Accountants in Australia.
Ditz, D., Ranganathan, J. & Banks, D. (1995). Green Ledgers: Case Studies in Corporate Environmental Accounting. World Resources Institute, Washington D.C.
Doorasamy, M. (2015). Using environmental management accounting to investigate benefits of cleaner production at a paper manufacturing company in Kwadakuza, KwaZulu-Natal: a case study (Doctoral dissertation).
Hair, J.F., Black, W.C., Babin, B.J., & Anderson, R.E. (2010). Multivariate Data Analysis. Pearson Pren-tice Hall (7th ed).
Herzig, C. (2012). Environmental Management Accounting: Case Studies of South East Companies. Pub-lished by Routhledge by Talor and Francis Group, London and New York.
Hyrslová, J., & Hájek, M. (2005). Environmental management accounting in the framework of EMAS II in the Czech Republic. In Implementing Environmental Management Accounting: Status and Chal-lenges (pp. 279-295). Springer, Dordrecht.
IFAC (2005). International Guidance Document: Environmental Management Accounting. International Federation of Accountants.
Dayana, J., Sulaiman, M., Ahmad, N., & Nazli, N. (2010). Environmental management accounting: an empirical investigation of manufacturing companies in Malaysia. Journal of Asia-Pacific Centre for Environmental Accountability, 16(3), 31-45.
Jamil, C.Z.M, Mohamed, R., Muhammad, F., & Ali, A. (2015). Environmental Management Accounting Practices in Small Medium Manufacturing Firms. Procedia – Social and Behavioral Sciences, 172, 619-626.
Jasch, C. (2003). The use of Environmental Management Accounting (EMA) for identifying environmen-tal costs. Journal of Cleaner production, 11(6), 667-676.
Jasch, C., & Danse, M. (2005). Environmental management accounting pilot projects in Costa Rica. In Implementing environmental management accounting: Status and challenges (pp. 343-364). Spring-er, Dordrecht.
Jasch, C. (2006). How to perform an environmental management cost assessment in one day. Journal of Cleaner Production, 14(14), 1194-1213.
Jinadu, O., Agbeyangi, B. A., & Mamidu, I. A. (2015). Impact of Environmental Management Accounting on Current Practices and Future Sustainability in South-West Nigerian Polytechnics. International Journal of Economics Commerce and Management, 3(10), 586-603.
JMOE (Japanese Ministry of the Environment) (2005). Environmental Accounting Guidelines. Japanese Ministry of the Environment, Febuary, 2005.
Lee, B. W., Jung, S. T., & Kim, J. H. (2005). Environmental accounting guidelines and corporate cases in Korea. In Implementing Environmental Management Accounting: Status and Challenges (pp. 239-255). Springer, Dordrecht.
Kokubu, K., & Nashioka, E. (2005). Environmental Management Accounting Practices in Japan’, in Rikhardsson, P., Bennett, M., Bouma, J. and Schaltegger, S. (eds). Implementing Environmental Man-agement Accounting: Status and Challenges. Springer, Dordrecht, Netherlands, 18, 321-341.
Mathews, M.R. (2000). The Development of Social and Environmental Accounting Research 1995-2000. Discussion Paper Series No.205, School of Accountancy, Massey University, viewed 12.
Mia, A.H. (2005). The Role of Government in Promoting and Implementing Environmental Management Accounting: The Case of Bangladesh’, in Rikhardsson, P., Bennett, M., Bouma, J. and Schaltegger, S. (eds). Implementing Environmental Management Accounting: Status and Challenges. Springer, Dor-drecht, Netherlands, Vol. 18, pp.143-168.
Nguyen, V.T. (2013). Practical research in economics and business administration. National Economics University Pulisher.
Parker, L.D. (1997). Accounting for Environmental Strategy: Cost Management, Control and Performance Evaluation. Asia Pacific Journal of Accounting, 4(2), 145-173.
Ramli, A. & Ismail, M.S. (2013). Environmental management accounting practices: A survey of ISO 14001 certified Malaysian organizations. Journal of Energy Technologies and Policy, 3(11), 415-432.
Rikhardsson, P. M., Bennett, M., Bouma, J. J., & Schaltegger, S. (Eds.). (2005). Implementing environ-mental management accounting: Status and challenges (Vol. 18). Springer Science & Business Media.
Schaltegger, S., Gibassier, D. and Zvezdov, D. (2011). Environmental Management Accounting: A Bibli-ometric Literature Review. Centre For Sustainability Management, Leuphana University Luneburg, Germany.
Le, T.T., & Nguyen, H. (2018). Factors affecting to ECMA application in Vietnamese brick manufacturing enterprises. Research Journal of Finance and Accounting, 9(7), 136-145.
Le, T.T. (2018). Applying environmental cost management accounting in brick production companies – Evidence from Vietnam. Research Journal of Finance and Accounting, 9(12), 17-26.
UNDSD (2001). Environmental Management Accounting: Procedures and Principles. United Nations Di-vision for Sustainable Development, New York.
USEPA (1995a). Environmental Accounting Case Studies: Green Accounting at AT&T. United State Envi-ronmental Protection Agency, Washington, D.C.
USEPA (1995b). An Introduction To Environmental Accounting As A Business Management Tool: Key Concepts And Terms. United State Environmental Protection Agency, Washington, D.C.
USEPA (1996). Environmental Accounting Case Studies: Full Cost Accounting for Decision Making at On-tario Hydro. United States Environmental Protection Agency, Washington, D.C.
Venturelli, A., & Pilisi, A. (2005). Environmental Management Accounting in Small and Medium-Sized Enterprises. In Implementing Environmental Management Accounting: Status and Challenges (pp. 207-235). Springer, Dordrecht.
Bennett, M., & James, P. (2017). The Green bottom line: environmental accounting for management: cur-rent practice and future trends. Routledge.
Chang, H.H. (2007). Environmental Management Accounting Within Universities: Current State and Fu-ture Potential. Doctoral dissertation, RMIT University, Melbourne, Victoria, Australia.
Collison, D., Clark, R., Barbour, J., Buck, A., Fraser, R., Lyon, B., ... & Sloan, A. (2003). Environmental performance measurement through accounting systems: A survey of UK practice. In Environmental Management Accounting—Purpose and Progress (pp. 189-232). Springer, Dordrecht.
Deegan, C. M., & Deegan, C. M. (2003). Environmental management accounting: An introduction and case studies for Australia. Institute of Chartered Accountants in Australia.
Ditz, D., Ranganathan, J. & Banks, D. (1995). Green Ledgers: Case Studies in Corporate Environmental Accounting. World Resources Institute, Washington D.C.
Doorasamy, M. (2015). Using environmental management accounting to investigate benefits of cleaner production at a paper manufacturing company in Kwadakuza, KwaZulu-Natal: a case study (Doctoral dissertation).
Hair, J.F., Black, W.C., Babin, B.J., & Anderson, R.E. (2010). Multivariate Data Analysis. Pearson Pren-tice Hall (7th ed).
Herzig, C. (2012). Environmental Management Accounting: Case Studies of South East Companies. Pub-lished by Routhledge by Talor and Francis Group, London and New York.
Hyrslová, J., & Hájek, M. (2005). Environmental management accounting in the framework of EMAS II in the Czech Republic. In Implementing Environmental Management Accounting: Status and Chal-lenges (pp. 279-295). Springer, Dordrecht.
IFAC (2005). International Guidance Document: Environmental Management Accounting. International Federation of Accountants.
Dayana, J., Sulaiman, M., Ahmad, N., & Nazli, N. (2010). Environmental management accounting: an empirical investigation of manufacturing companies in Malaysia. Journal of Asia-Pacific Centre for Environmental Accountability, 16(3), 31-45.
Jamil, C.Z.M, Mohamed, R., Muhammad, F., & Ali, A. (2015). Environmental Management Accounting Practices in Small Medium Manufacturing Firms. Procedia – Social and Behavioral Sciences, 172, 619-626.
Jasch, C. (2003). The use of Environmental Management Accounting (EMA) for identifying environmen-tal costs. Journal of Cleaner production, 11(6), 667-676.
Jasch, C., & Danse, M. (2005). Environmental management accounting pilot projects in Costa Rica. In Implementing environmental management accounting: Status and challenges (pp. 343-364). Spring-er, Dordrecht.
Jasch, C. (2006). How to perform an environmental management cost assessment in one day. Journal of Cleaner Production, 14(14), 1194-1213.
Jinadu, O., Agbeyangi, B. A., & Mamidu, I. A. (2015). Impact of Environmental Management Accounting on Current Practices and Future Sustainability in South-West Nigerian Polytechnics. International Journal of Economics Commerce and Management, 3(10), 586-603.
JMOE (Japanese Ministry of the Environment) (2005). Environmental Accounting Guidelines. Japanese Ministry of the Environment, Febuary, 2005.
Lee, B. W., Jung, S. T., & Kim, J. H. (2005). Environmental accounting guidelines and corporate cases in Korea. In Implementing Environmental Management Accounting: Status and Challenges (pp. 239-255). Springer, Dordrecht.
Kokubu, K., & Nashioka, E. (2005). Environmental Management Accounting Practices in Japan’, in Rikhardsson, P., Bennett, M., Bouma, J. and Schaltegger, S. (eds). Implementing Environmental Man-agement Accounting: Status and Challenges. Springer, Dordrecht, Netherlands, 18, 321-341.
Mathews, M.R. (2000). The Development of Social and Environmental Accounting Research 1995-2000. Discussion Paper Series No.205, School of Accountancy, Massey University, viewed 12.
Mia, A.H. (2005). The Role of Government in Promoting and Implementing Environmental Management Accounting: The Case of Bangladesh’, in Rikhardsson, P., Bennett, M., Bouma, J. and Schaltegger, S. (eds). Implementing Environmental Management Accounting: Status and Challenges. Springer, Dor-drecht, Netherlands, Vol. 18, pp.143-168.
Nguyen, V.T. (2013). Practical research in economics and business administration. National Economics University Pulisher.
Parker, L.D. (1997). Accounting for Environmental Strategy: Cost Management, Control and Performance Evaluation. Asia Pacific Journal of Accounting, 4(2), 145-173.
Ramli, A. & Ismail, M.S. (2013). Environmental management accounting practices: A survey of ISO 14001 certified Malaysian organizations. Journal of Energy Technologies and Policy, 3(11), 415-432.
Rikhardsson, P. M., Bennett, M., Bouma, J. J., & Schaltegger, S. (Eds.). (2005). Implementing environ-mental management accounting: Status and challenges (Vol. 18). Springer Science & Business Media.
Schaltegger, S., Gibassier, D. and Zvezdov, D. (2011). Environmental Management Accounting: A Bibli-ometric Literature Review. Centre For Sustainability Management, Leuphana University Luneburg, Germany.
Le, T.T., & Nguyen, H. (2018). Factors affecting to ECMA application in Vietnamese brick manufacturing enterprises. Research Journal of Finance and Accounting, 9(7), 136-145.
Le, T.T. (2018). Applying environmental cost management accounting in brick production companies – Evidence from Vietnam. Research Journal of Finance and Accounting, 9(12), 17-26.
UNDSD (2001). Environmental Management Accounting: Procedures and Principles. United Nations Di-vision for Sustainable Development, New York.
USEPA (1995a). Environmental Accounting Case Studies: Green Accounting at AT&T. United State Envi-ronmental Protection Agency, Washington, D.C.
USEPA (1995b). An Introduction To Environmental Accounting As A Business Management Tool: Key Concepts And Terms. United State Environmental Protection Agency, Washington, D.C.
USEPA (1996). Environmental Accounting Case Studies: Full Cost Accounting for Decision Making at On-tario Hydro. United States Environmental Protection Agency, Washington, D.C.
Venturelli, A., & Pilisi, A. (2005). Environmental Management Accounting in Small and Medium-Sized Enterprises. In Implementing Environmental Management Accounting: Status and Challenges (pp. 207-235). Springer, Dordrecht.