The aim of this paper is to explore the reasons why Full Cost Accounting (FCA) has not been adopted by solid waste management (SWM) in Malaysia. A case study methodology is used for the exploratory research undertaken in this study. The thematic analysis used reveals that lack of regulation is a central barrier to the adoption of FCA. FCA emerges as a supported but little understood concept among participants who are environmentally sensitive. It is concluded that although Kuching community is

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... nvironmentally sensitive it is not yet at the stage where FCA could be effectively supported.