Material flow cost accounting in Vietnam: a multi-level exploration
Accounting, Auditing & Accountability Journal
ISSN: 0951-3574
Article publication date: 18 April 2024
Abstract
Purpose
Of critical concern to the world is the need to reduce consumption and waste of natural resources. This study provides a multi-level exploration of the ways situational and transformational links between levels and challenges are related to the adoption and utilization of material flow cost accounting in Vietnam, to encourage green productivity.
Design/methodology/approach
Based on triangulation of public documents at different institutional levels and a set of semi-structured interviews, situational and transformational links and challenges for material flow cost accounting in Vietnam are examined using purposive and snowball sampling of key actors.
Findings
Using a multi-level framework the research identifies six situational and transformational barriers to implementation of material flow cost accounting and suggests opportunities to overcome these. The weakest links identified involve macro-to meso-situational and micro-to macro-transformational links. The paper highlights the dominance of meso-level institutions and lack of focus on micro transformation to cut waste and enable improvements in green productivity.
Practical implications
The paper identifies ways for companies in Vietnam to reduce unsustainability and enable transformation towards sustainable management and waste reduction.
Originality/value
The paper is the first to develop and use a multi-level/multi-time period framework to examine the take-up of material flow cost accounting to encourage transformation towards green productivity. Consideration of the Vietnamese case builds understanding of the challenges for achieving United Nations Sustainable Development Goal number 12, to help enable sustainable production and consumption patterns.
Keywords
Acknowledgements
The authors very much appreciate the time and comments provided by three referees and by Professor Lee D. Parker, to assist us on our journey and extend our thanks to the interviewees involved.
The authors acknowledge financial support from the University of Kassel, Germany.
Citation
Tran, T.T., Burritt, R.L., Herzig, C. and Christ, K.L. (2024), "Material flow cost accounting in Vietnam: a multi-level exploration", Accounting, Auditing & Accountability Journal, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/AAAJ-03-2022-5713
Publisher
:Emerald Publishing Limited
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