Article ID Journal Published Year Pages File Type
1121763 Procedia - Social and Behavioral Sciences 2012 7 Pages PDF
Abstract

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.

Related Topics
Social Sciences and Humanities Arts and Humanities Arts and Humanities (General)