Affiliations 

  • 1 Universiti Malaysia Terengganu
MyJurnal

Abstract

This paper provides preliminary evidence ofthe need foraccounting for trash management in public organizations, in particular, UniversitiMalaysia Terengganu (UMT). It has two objectives: tosolicit opinions from students regarding their behaviorsand perceptions towards recycling habits,and to provide data on the extent of accounting for trash management at UMT. A survey among155 UMT students indicatedthat theyrecycled the trashandwereaware of environmental issues caused by the waste. However, they were not informed about the benefits of environmental management accounting practice particularly regardingtrash management. Interviewswith UMT management also revealed that while UMT supported recycling activities byfunding the projects and providing facilities, the data on the opportunity cost involved in the current practice was never integrated into UMT accounting system. As a result, the management hadno idea of how much was lost (or gained) during the process. Based on the findings,this study callsfor the implementation of accounting for trash management in a public university.