{"id":"https://openalex.org/W2901802502","doi":"https://doi.org/10.5267/j.msl.2018.10.012","title":"Practice environmental cost management accounting: The case of Vietnamese brick production companies","display_name":"Practice environmental cost management accounting: The case of Vietnamese brick production companies","publication_year":2018,"publication_date":"2018-11-13","ids":{"openalex":"https://openalex.org/W2901802502","doi":"https://doi.org/10.5267/j.msl.2018.10.012","mag":"2901802502"},"language":"en","primary_location":{"id":"doi:10.5267/j.msl.2018.10.012","doi":"https://doi.org/10.5267/j.msl.2018.10.012","is_oa":true,"landing_page_url":"https://doi.org/10.5267/j.msl.2018.10.012","pdf_url":"https://doi.org/10.5267/j.msl.2018.10.012","source":{"id":"https://openalex.org/S2737251451","display_name":"Management Science Letters","issn_l":"1923-9335","issn":["1923-9335","1923-9343"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["cwts-core","doaj","norway-1","poland-20"],"host_organization":"https://openalex.org/P4310312984","host_organization_name":"Growing Science","host_organization_lineage":["https://openalex.org/P4310312984"],"host_organization_lineage_names":["Growing Science"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Management Science Letters","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://doi.org/10.5267/j.msl.2018.10.012","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5101935261","display_name":"Thi Tam Le","orcid":"https://orcid.org/0000-0002-1341-7177","observed_orcids":["https://orcid.org/0000-0002-1341-7177"]},"institutions":[{"id":"https://openalex.org/I182526193","display_name":"Thuyloi University","ror":"https://ror.org/04afshy24","country_code":"VN","type":"education","lineage":["https://openalex.org/I182526193"]}],"countries":["VN"],"is_corresponding":false,"raw_author_name":"Thi Tam Le","raw_affiliation_strings":["Thuyloi University, 175 Tay Son, Dong Da, Ha Noi, Vietnam"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Thuyloi University, 175 Tay Son, Dong Da, Ha Noi, Vietnam","institution_ids":["https://openalex.org/I182526193"]}]},{"author_position":"last","author":{"id":null,"display_name":"Thi Mai Anh Nguyen","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210093468","display_name":"Hanoi University of Natural Resources and Environment","ror":"https://ror.org/00gxs8147","country_code":"VN","type":"education","lineage":["https://openalex.org/I4210093468"]}],"countries":["VN"],"is_corresponding":false,"raw_author_name":"Thi Mai Anh Nguyen","raw_affiliation_strings":["Hanoi University of Natural Resources and Environment, Vietnam"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Hanoi University of Natural Resources and Environment, Vietnam","institution_ids":["https://openalex.org/I4210093468"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":4.4011,"has_fulltext":true,"cited_by_count":15,"citation_normalized_percentile":{"value":0.94299426,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":null,"issue":null,"first_page":"105","last_page":"120"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.9868000149726868,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.9868000149726868,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.006599999964237213,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10880","display_name":"Environmental Sustainability in Business","score":0.0034000000450760126,"subfield":{"id":"https://openalex.org/subfields/1406","display_name":"Marketing"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/brick-manufacturing","display_name":"brick manufacturing","score":0.746999979019165},{"id":"https://openalex.org/keywords/environmental-performance","display_name":"environmental performance","score":0.5849999785423279},{"id":"https://openalex.org/keywords/management-accounting-practices","display_name":"management accounting practices","score":0.3970000147819519},{"id":"https://openalex.org/keywords/stakeholder-perspectives","display_name":"stakeholder perspectives","score":0.6159999966621399}],"concepts":[{"id":"https://openalex.org/C103621254","wikidata":"https://www.wikidata.org/wiki/Q9199","display_name":"Vietnamese","level":2,"score":0.7305946350097656},{"id":"https://openalex.org/C2778348673","wikidata":"https://www.wikidata.org/wiki/Q739302","display_name":"Production (economics)","level":2,"score":0.5947781205177307},{"id":"https://openalex.org/C154226666","wikidata":"https://www.wikidata.org/wiki/Q40089","display_name":"Brick","level":2,"score":0.5290607213973999},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4982285499572754},{"id":"https://openalex.org/C94107157","wikidata":"https://www.wikidata.org/wiki/Q1077518","display_name":"Cost accounting","level":2,"score":0.45357170701026917},{"id":"https://openalex.org/C175700187","wikidata":"https://www.wikidata.org/wiki/Q187939","display_name":"Manufacturing","level":2,"score":0.41596028208732605},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.3495906591415405},{"id":"https://openalex.org/C40700","wikidata":"https://www.wikidata.org/wiki/Q1411783","display_name":"Industrial organization","level":1,"score":0.3486135005950928},{"id":"https://openalex.org/C134560507","wikidata":"https://www.wikidata.org/wiki/Q753291","display_name":"Environmental economics","level":1,"score":0.3407154381275177},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.31313028931617737},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.2891911268234253},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.27363866567611694},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.21894648671150208},{"id":"https://openalex.org/C147176958","wikidata":"https://www.wikidata.org/wiki/Q77590","display_name":"Civil engineering","level":1,"score":0.12395316362380981},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.5267/j.msl.2018.10.012","doi":"https://doi.org/10.5267/j.msl.2018.10.012","is_oa":true,"landing_page_url":"https://doi.org/10.5267/j.msl.2018.10.012","pdf_url":"https://doi.org/10.5267/j.msl.2018.10.012","source":{"id":"https://openalex.org/S2737251451","display_name":"Management Science Letters","issn_l":"1923-9335","issn":["1923-9335","1923-9343"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["cwts-core","doaj","norway-1","poland-20"],"host_organization":"https://openalex.org/P4310312984","host_organization_name":"Growing Science","host_organization_lineage":["https://openalex.org/P4310312984"],"host_organization_lineage_names":["Growing Science"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Management Science Letters","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:5b13c1badf5e4f70a4c59c195ddb1d13","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/5b13c1badf5e4f70a4c59c195ddb1d13","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Management Science Letters, Vol 9, Iss 1, Pp 105-120 (2018)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.5267/j.msl.2018.10.012","doi":"https://doi.org/10.5267/j.msl.2018.10.012","is_oa":true,"landing_page_url":"https://doi.org/10.5267/j.msl.2018.10.012","pdf_url":"https://doi.org/10.5267/j.msl.2018.10.012","source":{"id":"https://openalex.org/S2737251451","display_name":"Management Science Letters","issn_l":"1923-9335","issn":["1923-9335","1923-9343"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["cwts-core","doaj","norway-1","poland-20"],"host_organization":"https://openalex.org/P4310312984","host_organization_name":"Growing Science","host_organization_lineage":["https://openalex.org/P4310312984"],"host_organization_lineage_names":["Growing Science"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Management Science Letters","raw_type":"journal-article"},"sustainable_development_goals":[{"score":1.0,"id":"https://metadata.un.org/sdg/12","display_name":"Responsible consumption and production"},{"score":0.651199996471405,"id":"https://metadata.un.org/sdg/9","display_name":"Industry, innovation and infrastructure"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2901802502.pdf","grobid_xml":"https://content.openalex.org/works/W2901802502.grobid-xml"},"referenced_works_count":16,"referenced_works":["https://openalex.org/W97895850","https://openalex.org/W98896304","https://openalex.org/W128421673","https://openalex.org/W160790161","https://openalex.org/W194883807","https://openalex.org/W1521828912","https://openalex.org/W1561056045","https://openalex.org/W1981742017","https://openalex.org/W2005765686","https://openalex.org/W2071900931","https://openalex.org/W2119844432","https://openalex.org/W2145475344","https://openalex.org/W2162391935","https://openalex.org/W2810012533","https://openalex.org/W2992688853","https://openalex.org/W3015634246"],"related_works":["https://openalex.org/W2810012533","https://openalex.org/W2992688853","https://openalex.org/W4407040581","https://openalex.org/W4403491825","https://openalex.org/W2974209804","https://openalex.org/W3120347948","https://openalex.org/W4412690865","https://openalex.org/W3112484433","https://openalex.org/W4404128579","https://openalex.org/W4402217517"],"abstract_inverted_index":{"During":[0],"the":[1,52,61,90,97,105,120],"past":[2],"few":[3],"years,":[4],"there":[5],"has":[6,57],"been":[7],"a":[8,24,70],"growing":[9],"interest":[10],"in":[11,19,39,42,76],"applications":[12],"of":[13,51,64,73,111],"environmental":[14,28],"cost":[15],"management":[16],"accounting":[17],"(ECMA)":[18],"different":[20],"manufacturing":[21,79],"industries.ECMA":[22],"is":[23,38,49,67],"useful":[25],"tool":[26],"for":[27,99],"performance":[29],"improvement":[30],"and":[31,82,94,113],"achieving":[32],"better":[33],"financial":[34],"benefits.Nevertheless,":[35],"ECMA":[36,74,112],"implementation":[37],"early":[40],"stages":[41],"many":[43],"countries":[44],"such":[45],"as":[46],"Vietnam.Brick":[47],"industry":[48,107],"one":[50],"most":[53],"polluted":[54],"sectors,":[55],"which":[56],"significant":[58],"impact":[59],"on":[60],"environment.The":[62],"purpose":[63],"this":[65],"paper":[66],"to":[68,88,118],"provide":[69,114],"clear":[71],"image":[72],"application":[75],"Vietnamese":[77],"brick":[78,106],"enterprises.Both":[80],"qualitative":[81],"quantitative":[83],"research":[84],"methodologies":[85],"are":[86],"used":[87],"analyze":[89],"participants'":[91],"attitudes,":[92],"perceptions":[93],"concerns":[95],"about":[96],"potential":[98],"applying":[100,122],"ECMA.The":[101],"results":[102],"indicate":[103],"that":[104],"adopted":[108],"low":[109],"level":[110],"some":[115],"necessary":[116],"suggestions":[117],"promote":[119],"enterprises":[121],"ECMA.":[123]},"counts_by_year":[{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":3},{"year":2019,"cited_by_count":2}],"updated_date":"2026-11-03T10:50:19.383937","created_date":"2018-11-29T00:00:00"}
