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Growing Science » Management Science Letters » Practice environmental cost management accounting: The case of Vietnamese brick production companies

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Management Science Letters
ISSN 1923-9343 (Online) - ISSN 1923-9335 (Print)
Quarterly Publication
Volume 9 Issue 1 pp. 105-120, 2019

Practice environmental cost management accounting: The case of Vietnamese brick production companies Pages 105-120 PDF Download PDF

Authors: Thi Tam Le, Thi Mai Anh Nguyen

📋 Author Affiliations:
T.T. Le ORCID 1, T.M.A. Nguyen ORCID 2
1 Thuyloi University, 175 Tay Son, Dong Da, Ha Noi, Viet Nam
2 Hanoi University of Natural Resources and Environment, Viet Nam
doi 10.5267/j.msl.2018.10.012
8 Source: Scopus
Crossref Source: CrossRef

🔑 Keywords: Environmental Management Accounting, Environmental Cost Manage-ment Accounting (ECMA), Brick Production, Vietnam

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.

How to cite this paper
APA: Le, T & Nguyen, T. (2019). Practice environmental cost management accounting: The case of Vietnamese brick production companies. Management Science Letters, 9(1), 105-120.
Chicago/Turabian: Le, T & Nguyen, T. 2019. "Practice environmental cost management accounting: The case of Vietnamese brick production companies." Management Science Letters 9, no. 1 (2019): 105-120.
AMA: Le, T & Nguyen, T. Practice environmental cost management accounting: The case of Vietnamese brick production companies. Management Science Letters. 2019;9(1):105-120.

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📚 Journal: Management Science Letters | 📅 Year: 2019 | 📖 Volume: 9 | 📄 Issue: 1 | 👁️ Views: 3627 | 📊 Crossref:

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