Material Flow Cost Accounting in Vietnam: A Multi-level Exploration

The study examines the adoption of material flow cost accounting in Vietnam to promote green productivity and reduce resource waste. It identifies six barriers to implementation and suggests strategies to overcome them. The research emphasizes the importance of addressing institutional levels and transforming micro-level practices to achieve sustainable production and consumption patterns, aligning with UN Sustainable Development Goal number 12.

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This paper is published by Accounting, Auditing & Accountability Journal

Authors:  Tran, T.T., Burritt, T.L., Herzig, C. and Christ, K.L.

Thuy Thanh Tran, Assistant Professor
Roger Leonard Burrit, Australian National University, Canberra
Christian Herzig, Justus Liebig University, Giessen
Katherine Leanne Christ, University of South Australia, Adelaïde

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