Full cost accounting in solid waste management: the gap in the literature on newly industrialised countries
Date
2011
Authors
Lim, M.
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Journal article
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Journal of Applied Management Accounting Research, 2011; 9(1):21-36
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Abstract
The concept of sustainable development has heightened awareness across a range of industries including solid waste management (SWM) of the need to integrate social and environmental costs into the accounting management system. Full Cost Accounting (FCA) is an approach for including social and environmental costs in decisions. Several studies have confirmed the effectiveness of this approach, yet very few studies have analysed the applicability of FCA in SWM in newly industrialised countries.
This paper provides a review and critique of the existing literature relating to SWM, FCA and newly industrialised countries. It contributes to the general lack of clarity in the literature of the factors that facilitate and hinder the adoption of FCA. The paper concludes that there is a need for research capable of providing evidence of FCA as a tool for measuring the social and environmental costs of SWM in newly industrialised countries.
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Copyright 2011 Institute of Certified Management Accountants