A Proposed Model for Managing Green Costing: An Empirical study | ||
| مجلة البحوث المحاسبية | ||
| Volume 12, Issue 3, September 2025, Pages 65-97 PDF (643.68 K) | ||
| DOI: 10.21608/abj.2025.447672 | ||
| Author | ||
| Abeer Abdelmoneim Mohamed | ||
| Lecturer in Accounting ،Faculty of Commerce ، Ain Shams University،Egypt | ||
| Abstract | ||
| Purpose This study aims to examine the relationship between modern cost accounting methods—Activity-Based Costing (ABC), Life Cycle Costing (LCC), and Material Flow Cost Accounting (MFCA)—and green costing management within ISO 14001-certified manufacturing firms in Egypt. The objective is to assess the extent to which these methods support environmentally sustainable cost practices in an emerging market context. Design/Methodology/Approach Data were collected through a structured questionnaire collected from 150 respondents, including financial managers, cost accountants, and environmental management officers. The analysis involved descriptive statistics, reliability testing, correlation analysis, and multiple regression to evaluate the strength and direction of the relationships among the variables. Findings Results indicate that all three methods individually exhibit significant and positive relationships with green costing management, with LCC emerging as the strongest predictor. Collectively, these methods account for approximately 73% of the variance in green costing management. Originality/Value the study provides empirical insights into how modern cost accounting methods can support environmental management in an emerging economy context. The findings emphasize the need for organizations to integrate these methods to enhance environmental sustainability and cost management practices. | ||
| Keywords | ||
| Green Cost Management; Activity-Based Costing; Life Cycle Costing; Material Flow Cost Accounting; Environmental Management Accounting; ISO 14001; Egyptian Manufacturing Sector; Sustainability | ||
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