摘要：During the past few years, there has been a growing interest in applications of environmental cost
management accounting (ECMA) in different manufacturing industries. ECMA is a useful tool for
environmental performance improvement and achieving better financial benefits. Nevertheless,
ECMA implementation is in early stages in many countries such as Vietnam. Brick industry is one
of the most polluted sectors, which has significant impact on the environment. The purpose of this
paper is to provide a clear image of ECMA application in Vietnamese brick manufacturing enterprises.
Both qualitative and quantitative research methodologies are used to analyze the participants'
attitudes, perceptions and concerns about the potential for applying ECMA. The results indicate
that the brick industry adopted low level of ECMA and provide some necessary suggestions
to promote the enterprises applying ECMA.
