Measuring Waste in Malaysia: A Neglected Approach

The aim of this paper is to explore the reasons why Full Cost Accounting (FCA) has not been adopted by solid waste management (SWM) in Malaysia. A case study methodology is used for the exploratory research undertaken in this study. The thematic analysis used 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. It is concluded that although Kuching community is environmentally sensitive it is not yet at the stage where FCA could be effectively supported.