IDEAS home Printed from https://ideas.repec.org/a/eee/recore/v83y2014icp87-95.html
   My bibliography  Save this article

Exploring full cost accounting approach to evaluate cost of MSW services in India

Author

Listed:
  • Debnath, Somnath
  • Bose, S.K.

Abstract

Municipal solid waste (MSW) services of developing countries often suffer due to the lack of financial and operational autonomy, scientific approach, and adequate levels of resources. The solid waste management (SWM) practices of developed countries are benefited in cost and efficiency due to the participation of private players and sound financial management. However, developing economies depend on local municipalities to own and operate SWM services amidst structural and financial inefficiency. With the demands of augmenting efficient and cost-effective SWM services to the expanding population of cities and towns of newly industrialized nations on the rise, the municipalities in these countries are under pressure to adopt ways and means that can support efficient utilization of resources and improved decision-making capabilities. This research article reflects the current state of the MSW services in India and explores full cost accounting (FCA) framework in its ability to generate information on cost-related aspects and sustainable deployment of resources. Lastly, the extensibility of FCA is tested by integrating externalities of MSW services.

Suggested Citation

  • Debnath, Somnath & Bose, S.K., 2014. "Exploring full cost accounting approach to evaluate cost of MSW services in India," Resources, Conservation & Recycling, Elsevier, vol. 83(C), pages 87-95.
    • Handle: RePEc:eee:recore:v:83:y:2014:i:c:p:87-95
    DOI: 10.1016/j.resconrec.2013.12.007
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0921344913002735
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.resconrec.2013.12.007?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Agarwal, Ankit & Singhmar, Ashish & Kulshrestha, Mukul & Mittal, Atul K., 2005. "Municipal solid waste recycling and associated markets in Delhi, India," Resources, Conservation & Recycling, Elsevier, vol. 44(1), pages 73-90.
    2. Eshet, Tzipi & Ayalon, Ofira & Shechter, Mordechai, 2006. "Valuation of externalities of selected waste management alternatives: A comparative review and analysis," Resources, Conservation & Recycling, Elsevier, vol. 46(4), pages 335-364.
    3. Cuadros, Francisco & López-Rodríguez, Fernando & Ruiz-Celma, Antonio & Rubiales, Fernando & González-González, Almudena, 2011. "Recycling, reuse and energetic valuation of meat industry wastes in Extremadura (Spain)," Resources, Conservation & Recycling, Elsevier, vol. 55(4), pages 393-399.
    4. Neungruthai Nickie Petcharat & Joseph M. Mula, 2012. "Towards a conceptual design for environmental and social cost identification and measurement system," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 10(1), pages 34-54, June.
    5. Herbohn, Kathleen, 2005. "A full cost environmental accounting experiment," Accounting, Organizations and Society, Elsevier, vol. 30(6), pages 519-536, August.
    6. Nicolas Antheaume, 2004. "Valuing external costs - from theory to practice: implications for full cost environmental accounting," European Accounting Review, Taylor & Francis Journals, vol. 13(3), pages 443-464.
    7. Chen, Chung-Chiang, 2010. "A performance evaluation of MSW management practice in Taiwan," Resources, Conservation & Recycling, Elsevier, vol. 54(12), pages 1353-1361.
    8. Schoot Uiterkamp, Bob Jan & Azadi, Hossein & Ho, Peter, 2011. "Sustainable recycling model: A comparative analysis between India and Tanzania," Resources, Conservation & Recycling, Elsevier, vol. 55(3), pages 344-355.
    9. Wei Qian & Roger Burritt, 2007. "Environmental accounting for waste management: A study of local governments in Australia," Environment Systems and Decisions, Springer, vol. 27(1), pages 143-154, March.
    10. Mondal, M.K. & Rashmi, & Dasgupta, B.V., 2010. "EIA of municipal solid waste disposal site in Varanasi using RIAM analysis," Resources, Conservation & Recycling, Elsevier, vol. 54(9), pages 541-546.
    11. Manomaivibool, Panate, 2009. "Extended producer responsibility in a non-OECD context: The management of waste electrical and electronic equipment in India," Resources, Conservation & Recycling, Elsevier, vol. 53(3), pages 136-144.
    12. Bain, Ariana & Shenoy, Megha & Ashton, Weslynne & Chertow, Marian, 2010. "Industrial symbiosis and waste recovery in an Indian industrial area," Resources, Conservation & Recycling, Elsevier, vol. 54(12), pages 1278-1287.
    13. Sembiring, Emenda & Nitivattananon, Vilas, 2010. "Sustainable solid waste management toward an inclusive society: Integration of the informal sector," Resources, Conservation & Recycling, Elsevier, vol. 54(11), pages 802-809.
    14. Bebbington, Jan & Brown, Judy & Frame, Bob, 2007. "Accounting technologies and sustainability assessment models," Ecological Economics, Elsevier, vol. 61(2-3), pages 224-236, March.
    15. Rathi, Sarika, 2007. "Optimization model for integrated municipal solid waste management in Mumbai, India," Environment and Development Economics, Cambridge University Press, vol. 12(1), pages 105-121, February.
    16. Pattnaik, Swati & Reddy, M. Vikram, 2010. "Assessment of Municipal Solid Waste management in Puducherry (Pondicherry), India," Resources, Conservation & Recycling, Elsevier, vol. 54(8), pages 512-520.
    17. Ham, Yun-Ju & Maddison, David J. & Elliott, Robert J.R., 2013. "The valuation of landfill disamenities in Birmingham," Ecological Economics, Elsevier, vol. 85(C), pages 116-129.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Fayza M. Obied-Allah, 2016. "Quality Cost and Its Relationship to Revenue Sharing in Supply Chain," Accounting and Finance Research, Sciedu Press, vol. 5(3), pages 173-173, August.
    2. Francesca Bartolacci & Iacopo Cavallini & Michela Soverchia, 2019. "Full costing nelle aziende di igiene ambientale: un caso di studio," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2019(1), pages 123-142.
    3. Di Foggia, Giacomo & Beccarello, Massimo, 2023. "Designing circular economy-compliant municipal solid waste management charging schemes," Utilities Policy, Elsevier, vol. 81(C).

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Nandy, Biplob & Sharma, Gaurav & Garg, Saryu & Kumari, Shweta & George, Tess & Sunanda, Yengkhom & Sinha, Bärbel, 2015. "Recovery of consumer waste in India – A mass flow analysis for paper, plastic and glass and the contribution of households and the informal sector," Resources, Conservation & Recycling, Elsevier, vol. 101(C), pages 167-181.
    2. Jeffrey Unerman & Jan Bebbington & Brendan O’dwyer, 2018. "Corporate reporting and accounting for externalities," Accounting and Business Research, Taylor & Francis Journals, vol. 48(5), pages 497-522, July.
    3. Bebbington, Jan & Larrinaga, Carlos, 2014. "Accounting and sustainable development: An exploration," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 395-413.
    4. Figge, Frank & Hahn, Tobias & Barkemeyer, Ralf, 2014. "The If, How and Where of assessing sustainable resource use," Ecological Economics, Elsevier, vol. 105(C), pages 274-283.
    5. Saravanamuthu, Kala & Lehman, Cheryl, 2013. "Enhancing stakeholder interaction through environmental risk accounts," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(6), pages 410-437.
    6. Anwesha Borthakur, 2015. "Generation and Management of Electronic Waste in India," Journal of Developing Societies, , vol. 31(2), pages 220-248, June.
    7. Teresa Eugénio & Isabel Costa Lourenço & Ana Isabel Morais, 2010. "Recent developments in social and environmental accounting research," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 6(2), pages 286-305, June.
    8. Bebbington, Jan & Brown, Judy & Frame, Bob, 2007. "Accounting technologies and sustainability assessment models," Ecological Economics, Elsevier, vol. 61(2-3), pages 224-236, March.
    9. Brown, Judy, 2009. "Democracy, sustainability and dialogic accounting technologies: Taking pluralism seriously," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(3), pages 313-342.
    10. Xing, Yangang & Horner, R. Malcolm W. & El-Haram, Mohamed A. & Bebbington, Jan, 2009. "A framework model for assessing sustainability impacts of urban development," Accounting forum, Elsevier, vol. 33(3), pages 209-224.
    11. Song, Jinbo & Nie, Rong & Yuan, Hehui & Gao, Jingxin, 2023. "Does the renovation of waste-to-energy incineration plants attenuate the housing price gradient? Evidence from a quasi-natural experiment in Shenzhen, China," Energy Economics, Elsevier, vol. 120(C).
    12. Ajay Singh, 2022. "Sustainable Waste Management Through Systems Engineering Models and Remote Sensing Approaches," Circular Economy and Sustainability, Springer, vol. 2(3), pages 1105-1126, September.
    13. Frame, Bob & Cavanagh, Jo, 2009. "Experiences of sustainability assessment: An awkward adolescence," Accounting forum, Elsevier, vol. 33(3), pages 195-208.
    14. Jones, Michael John, 2010. "Accounting for the environment: Towards a theoretical perspective for environmental accounting and reporting," Accounting forum, Elsevier, vol. 34(2), pages 123-138.
    15. Pacheco, Elen B.A.V. & Ronchetti, Luiza M. & Masanet, Eric, 2012. "An overview of plastic recycling in Rio de Janeiro," Resources, Conservation & Recycling, Elsevier, vol. 60(C), pages 140-146.
    16. Anupama Singh & Papia Raj, 2019. "Sustainable recycling model for municipal solid waste in Patna," Energy & Environment, , vol. 30(2), pages 212-234, March.
    17. Marie-Andrée Caron & Hugues Boisvert & Alexander Mersereau, 2007. "La Comptabilité De Management Environnementale Ou L'Écocontrôle : Utilité Des Outils De Contrôle De Gestion," Post-Print halshs-00543104, HAL.
    18. Henri, Jean-François & Journeault, Marc, 2010. "Eco-control: The influence of management control systems on environmental and economic performance," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 63-80, January.
    19. Dianne McGrath, 2011. "Accounting for the Environment: Towards a Theoretical Perspective for Environmental Accounting and Reporting," Social and Environmental Accountability Journal, Taylor & Francis Journals, vol. 31(2), pages 169-170, September.
    20. Zhang, Binyue & Chen, Bin, 2017. "Sustainability accounting of a household biogas project based on emergy," Applied Energy, Elsevier, vol. 194(C), pages 819-831.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:recore:v:83:y:2014:i:c:p:87-95. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Kai Meng (email available below). General contact details of provider: https://www.journals.elsevier.com/resources-conservation-and-recycling .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.