Waste management in Malaysia: The need for regulatory controls-Reference-Cited by-同舟云学术

Waste management in Malaysia: The need for regulatory controls

Published:2010 Issue:1 Volume:8 Page:689-695
ISSN:1810-3057
Container-title:Corporate Ownership and Control
language:en
Short-container-title:COC

Author:

Lim Mei^ORCID

Abstract

The aim of this paper is to explore the reasons why Full Cost Accounting (FCA) has not been adopted for the development of regulatory controls by solid waste management (SWM) in Malaysia. A case study methodology is used for the exploratory research undertaken in this study. Thematic analysis is used and it reveals that lack of regulation is a central barrier to the adoption of FCA. FCA emerges as a supported but little understood concept among participants who are environmentally sensitive. The findings are theorised against Roger’s (1995) innovation-adoption model and revealed that two types of innovations relations to adoption of FCA in SWM in Malaysia. One was the behavioural change aimed at better SWM. The other was the awareness of the need for FCA.

Publisher

Virtus Interpress

Subject

General Business, Management and Accounting

Link

https://virtusinterpress.org/IMG/pdf/10-22495_cocv8i1c7p3.pdf

Reference35 articles.

1. Achankeng, E. (2004). Sustainability in municipal solid waste management in Bamenda and Yaounde, Cameroon. PhD Thesis. Adelaide, University of Adelaide.

2. Bebbington, J., Gray, R., Hibbitt, C., & Kirk, E. (2001a). Full cost accounting: An agenda for action. London, Certified Accountants Educational Trust.

3. Bebbington, J., & Gray, R. (2001b). An Account of Sustainability: Failure, Success and a Reconceptualization. Critical Perspectives on Accounting Vol. 12(No. 5): pp. 557 - 588.

4. Bebbington, J., Brown, J. & Frame, B. (2007). Accounting technologies and sustainability assessment models. Ecological Economics Vol. 61(No. 2-3): pp. 224 - 236.

5. Boone, C., & Rubenstein, D.B., (1997). Natural solution: Full cost accounting can help companies to integrate environmental considerations into decisionmaking. CA Magazine Vol. 130(No. 4): pp. 18 - 22.