Current Status of Environmental Cost Management Accounting at Animal Domestic Feed Production Enterprises in Vietnam

Received: 23-09-2021

Accepted: 01-03-2022

DOI:

Views

3

Downloads

0

Issue: Vol. 20 No. 4 (2022)

Section:

KINH TẾ XÃ HỘI VÀ PHÁT TRIỂN NÔNG THÔN

How to Cite:

Hoc, N., & Hoa, B. (2024). Current Status of Environmental Cost Management Accounting at Animal Domestic Feed Production Enterprises in Vietnam. Vietnam Journal of Agricultural Sciences, 20(4), 528–538. http://testtapchi.vnua.edu.vn/index.php/vjasvn/article/view/981

Current Status of Environmental Cost Management Accounting at Animal Domestic Feed Production Enterprises in Vietnam

Nguyen Dang Hoc (*) 1 , Bui Thi Khanh Hoa 2

  • 1 Khoa Kế toán và Quản trị kinh doanh, Học viện Nông nghiệp Việt Nam
  • 2 Khoa Kinh tế và Phát triển nông thôn, Học viện Nông nghiệp Việt Nam

    • Keywords

    Environmental cost, environmental cost management accounting, animal feed production

    Abstract


    This study aimed to reflect the performance of applying environmental cost management accounting (ECMA) at domestic animal feed production enterprises in Vietnam. Descriptive statistics technique was applied to describe the situation and implementation level of ECMA in 102 surveyed enterprises. Anova analysis was also used to compare and test the difference in the level of implementation of ECMA among enterprises which had different production scale. The research results showed that the environmental costs identified in domestic animal feed production enterprises included the cost of waste treatment, the cost of environmental management and prevention, and the cost of non-product output. However, there were very few enterprises that kept track of environmental costs on their own accounts and most of them did not establish norms and separately estimate environmental costs. Especially, none of enterprises had separate environmental costs reports; rather these costs were intergrated in the other expenses reports. Some recommendations animal feed production enterprises to compelete ECMA were proposed.

    References

    Burritt R.L., Herzig C. & Tadeo B. (2009). Environmental management accounting for cleaner production: the case of a Philippine rice mill. Journal of Cleaner Production. 17: 431-439.

    Dunk S. (2007). Assessing the Effects of Product Quality and Environmental Management Accounting on the Competitive Advantage of Firms. Australasian Accounting, Business and Finance Journal. 1(1): 28-38.

    IFAC (2005). International Guidance Document: Environmental Management Accoungting. International Federation of Accountants, New York.

    Jasch C. (2003). The use of environmental management accounting (EMA) for identifying environmental costs. Journal of Cleaner Production. 11: 667-676.

    Kaiser M. (2017). The suitability of Environment Management Accounting (EMA) models applied by the German Mittelstand Table of Contents. University of Gloucestershire.

    Nguyễn Đăng Học (2021). Kế toán quản trị chi phí môi trường và thực tiễn vận dụng trong các doanh nghiệp sản xuất tại Việt Nam. Tạp chí Kế toán và Kiểm toán. 3: 47-53

    Schaltegger S., Bennett M. & Burritt R. (2006). Sustainability accounting and reporting: development, linkages and reflection. In M. and B. Schaltegger, S., Bennett (Ed.), Sustainability Accounting and Reporting. Springer, Dordrecht. pp. 1-33.

    UNDSD (2001). Environmental Management Accounting Procedures and Principles. United Nations Division for Sustainable Development, New York.