文章基本信息

标题：Practice environmental cost management accounting: The case of Vietnamese brick production companies
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作者：Thi Tam Le ; Thi Mai Anh Nguyen
期刊名称：Management Science Letters
印刷版ISSN：1923-9335
电子版ISSN：1923-9343
出版年度：2019
卷号：9
期号：1
页码：105-120
DOI：10.5267/j.msl.2018.10.012
出版社：Growing Science
摘要：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.
关键词：Environmental Management; Accounting; Environmental Cost Management; Accounting (ECMA); Brick Production; Vietnam