Measuring Waste in Malaysia: A neglected approach

Main Article Content

Mei Lim


The aim of this paper is to explore 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. Thematic analysis is used and it 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. The findings are theorised against Roger’s (1995) innovation-adoption model and revealed that two types of innovations relations to adoption of FCA in SWM in Malaysia. One was the behavioural change aimed at better SWM. The other was the awareness of the need for FCA.

Article Details

How to Cite
Lim, M. (2016). Measuring Waste in Malaysia: A neglected approach. Journal of ASIAN Behavioural Studies, 1(1), 39–51.


Achankeng, E. (2004). Sustainability in municipal solid waste management in Bamenda and Yaounde, Cameroon. PhD Thesis. Adelaide, University of Adelaide.

Bebbington, J., Gray, R., Hibbitt, C., & Kirk, E. (2001a). Full cost accounting: An agenda for action. London, Certified Accountants Educational Trust.

Bebbington, J., & Gray, R. (2001b). An Account of Sustainability: Failure, Success and a Reconceptualization. Critical Perspectives on Accounting Vol. 12(No. 5): pp. 557 - 588.

Bebbington, J., Brown, J. & Frame, B. (2007). Accounting technologies and sustainability assessment models. Ecological Economics Vol. 61(No. 2-3): pp. 224 – 236.

Boone, C., & Rubenstein, D.B., (1997). Natural solution: Full cost accounting can help companies to integrate environmental considerations into decision-making. CA Magazine Vol. 130(No. 4): pp. 18 - 22.

Braun, V., & Clarke, V. (2006). Using thematic analysis in psychology. Qualitative Research in Psychology Vol. 3: pp. 77 - 101.

Consumers’ Association of Penang (CAP) (2001). Malaysia Country Report. Taipei, Taiwan, Waste Not Asia 2001 pp. 1 - 2.

Diaz, L. F., & Golueke, C.G. (1985). Solid Waste Management in Developing Countries. Biocycle Journal Vol. 26(No. 1): pp. 46 - 58.

Elsey, B., & Sirichoti, K. (2001). The adoption of integrated pest management (IPM) by tropical fruit growers in Thailand as an example of change management theory and practice. Integrated Pest Management Reviews Vol. 6(No. 1): pp. 1 - 14.

Florida Department of Environment Protection (FDEP) (1997). Florida Department of Environment Protection Annual Report. Florida, Environment Protection Authority.

Gale, R., & Stokoe, P. K. (2001). Environmental cost accounting and business strategy. Handbook of environmentally conscious manufacturing. C. Madu. U.S.A., Kluwer Academic Publishers.

Goh, B.L. (2007) in Asian Productivity Organisation (APO) (2007). Solid waste management: issues and challenges in Asia. Environmental Management Centre. Japan, Asian Productivity Organisation.

Henry, R. K., Yongsheng, Z., & Jun, D. (2006). Municipal solid waste management challenges in developing countries – Kenyan case study. Waste Management Vol. 26(No. 1): pp. 92 - 100.

Holmes, J. R. (1984). Managing Solid Wastes in Developing Countries. Chichester, John Wiley & Sons.

Hung, M. L., Ma, H. W., & Tang, W. F. (2007). A novel sustainable decision making model for municipal solid waste management. Waste Management Vol. 27(No. 2): pp. 228 - 237.

International Atomic Energy Agency (IAEA) (2005). Energy indicators For sustainable Development: Guidelines And Methodologies. Vienna, United Nations Department of Economic and Social Affairs.

Jasch, C. (2003). The use of Environmental Management Accounting (EMA) for identifying environmental costs. Journal of Cleaner Production Vol. 11(No. 6): pp. 667 - 676.

Joseph, K. (2006). Stakeholder participation for sustainable waste management. Habitat International Vol. 30(No. 4): pp. 863 – 871.

Kerr, G. L. (2004). The design and application of a full cost accounting framework on the Athabasca Oil Sands case study. Master Thesis. Canada, Royal Roads University.

Macve, R. (2000). Accounting for environment cost. Washington, D. C., The London School of Economics and Political Science.

Medley, P. (1997). Environmental accounting - what does it mean to professional accountants? Accounting. Auditing & Accountability Journal Vol. 10(No. 4): pp. 594-600.

Milne, M. J. (1996). On sustainability; the environment and management accounting. Management Accounting Research Vol. 7(No. 1): pp. 135 -161.

Morrissey, A., & Browne, J. (2004). Waste management models and their application to sustainable waste management. Waste Management Vol. 24(No. 3): pp. 297 - 308.

Newly Industrialized Country (NICs) (2007). Newly industrialized country (NICs). U. S .A., Wikipedia, Online, Accessed June 2007,

Ogawa, H. (2007). Sustainable Solid Waste Management in Developing Countries. Kuala Lumpur, Malaysia, WHO Western Pacific Regional Environmental Health Centre (EHC), Online, Accessed June 2007

Rogers, E. M. (1995). Diffusion of innovation. New York, Free Press.

Srinivas, H. (1997). Major Issues in Designing Programmes to Improve Environmental Quality in Cities. Second International Symposium on Urban Planning and Environment - Strategies and Methods for Improving Environmental Quality in Compact Cities., Groningen, The Netherlands., Online, Accessed March 2007

Tanaka, M. (2006). Waste management for a sustainable society. International symposium on EcoTopia Science (ISET05), Japan.

United States Environmental Protection Agency (USEPA) (1998). Full Cost Accounting in Action: Case Studies of Six Solid Waste Management Agencies. U.S.A., U.S. Environmental Protection Agency. 2007.

United States Environmental Protection Agency (USEPA) (2006). ENVIRONMENT PROTECTION AUTHORITY ANNUAL REPORT. USA., Environment Protection Authority.

Wong, H. K. (2004). Knowledge Value Chain: Implementation of New Product Development System in a Winery. The Electronic Journal of Knowledge Management Vol. 2(No. 1): pp 77-90.

Yin, R. K. (1994). Case study research: Design and methods. Beverly Hills, Sage Publications.

Yin, R. K. (2003). Applications of case study research. Thousand Oaks, Sage Publications.