The Reinforcement of Environmental Management for Wastewater Prevention and Treatment by Applying the Environmental Management Accounting Package Program
Article Sidebar
Main Article Content
Abstract
The purposes of this research were to study the Environment Management Accounting (EMA) of wastewater prevention and treatment by Local Administrative Organizations; to develop Environmental Management Accounting for Wastewater Pollution Prevention and Treatment (EnvAcc-WPT) package program; and to reinforce environmental management for the prevention and treatment of wastewater. This qualitative research used multi-stage random sampling, three samples were selected from the total of 50 Local Administrative Organizations in Samut Prakan province. Research instrutments included a questionnaire on program efficiency as well as preand post-tests for the program training. The content analysis technique was employed to analyze data in terms of percentage. Results revealed that: 1) Local Administrative Organization had never retained an account of EnvAcc-WPT. 2) EnvAcc-WPT package program V.1.0 and V.2.0 were developed, most of specialists and others assessed the efficiency of the package program as very good and good. 3) For the reinforcement of environmental management for wastewater prevention and treatment, most of the trainees attending the program acquired knowledge at a high level.
Article Details
ลิขสิทธิ์ของบทความ
ผลงานที่ได้รับการตีพิมพ์ถือเป็นลิขสิทธิ์ของมหาวิทยาลัยหอการค้าไทย ห้ามมิให้นำเนื้อหา ทัศนะ หรือข้อคิดเห็นใด ๆ ของผลงานไปทำซ้ำ ดัดแปลง หรือเผยแพร่ ไม่ว่าทั้งหมดหรือบางส่วนโดยไม่ได้รับอนุญาตเป็นลายลักษณ์อักษรจากมหาวิทยาลัยหอการค้าไทยก่อน
References
Chaisuwan, A. T. (2003). Environmental accounting: Case study of industrialbusiness in northern region industrial estate Lamphon province (Unpublished master’s independent study). Chiang Mai University. (in Thai).
Charoensuk.A.(2009).Accounting practice for environment in Navanakorn district (Unpublished master’s thesis). Rajamangala University of Technogy Thanyaburi, Pathumtani, Thailand. (in Thai).
Dilchert, S., & Ones, D.S. (2012). Measuring and improving environmental sustainability.
In S. E. Jackson, D. S. Ones, & S. Dilchert (Eds.), Managing human resources for environmental sustainability (pp.187-221).San Francisco: Jossey-Bass. Federation of Accounting Professions. (2013).Guideline of accounting audit practice: Code 1010. Bangkok, Thailand: Author. (in Thai).
Khewpairee, V., & Intarachai, C. (2011). Management of prevention and treatment of water pollution in industrial factories in Samut Prakan Province. Bangkok, Thailand: Dhonburi Rajabhat Univesity. (in Thai).
Kongsung, J. (2008). Application of the United Accounting Guideline on environment to corporations register in
the Stock Exchange (Unpublished master’s thesis). Siam University, Bangkok, Thailand (in Thai).
Office of Nationnal Economics and Social Development Board. (2012). Strategic of the eleventh National Economic and
Social Development Plan (2012-2016). Bangkok, Thailand: Author. (in Thai).
Pinpalai, J. (2012). The study on factors affected to Environmental Accounting. Bangkok, Thailand: Faculty of Accounting, Dhurakit Pundit University. (in Thai).
Schalteggar, S.,Hahn, T., & R.(2000).Environmental management accounting overview and main approaches. Retrieved Overview and main approaches.Retrieved June 17 , 2016 ,from www2.leuphana.delumanagement/csm/ content/___/ob_1dwnload version.pdf
Thailand Development Research Institute. Thailand Development Research Institute.(2007). Project of priority of environmental problem in Thailand. Bangkok, Thailand: Author. (in Thai).
United Nations.(2001). Environmental management accounting procedures and principles.New York: United Nations.
Wiriyapat, N. (2013). The movement of ISO 26000 to organizational culture for social responsibility. University of the Thai Chamber of Commerce Journal, 33(2), 200-213. (in Thai).