Barriers and Motivations for Applying Environmental Cost Accounting in Vietnam Hospitals

  • Tran Thi Nhung
  • Dong Thi Hong Ngoc


In recent years, environmental cost accounting (ECA) has received special attention from researchers as well as administrators in enterprises. However, studies reflecting ECA practices in developing countries, especially in Vietnam, are still rare in the MA literature. The objective of the study is to analyze the current situation of applying ECA in Vietnam hospitals. At the same time, the study also pointed out and analyzed the barriers and motivations for ECA implementation in Vietnam hospitals. Survey data was collected mainly through interviews with 250/669 individuals holding managerial positions in hospitals. Research results show that there are several types of environmental costs in hospitals such as prevention and treatment costs. However, the environmental costs are not counted separately, which are hidden in other expenses and reflected in the financial statements. Barriers that can occur when not applying ECA include lack of awareness of managers and accountants, lack of cost accounting system and lack of support from supervisory agencies. At the same time, the motivations of applying ECA in hospitals are to protect patients, staff and communities; to deal with environmental requirements that are issued by watchdogs (Ministry of Health).Keyword. Environmental cost, Environmental cost accounting, Environmental cost accounting management