Strategic Urban Development Framework for Sustainability Assessment to Combat Social Exclusion in Southeast Asia
Keywords:
Full costing accounting, Social exclusion, Social welfare, Urbanization, Sustainability assessment modelAbstract
Urbanization in Southeast Asia presents both opportunities and challenges, particularly concerning social exclusion among marginalized populations in rapidly growing cities. Addressing these challenges requires a strategic framework that promotes sustainability while enhancing operational efficiency and cost management. This study proposes a Strategic Urban Development Sustainability Assessment Model (UD-SAM) to conceptualize solutions for mitigating social exclusion, emphasizing the role of accounting in evaluating economic, social, and environmental impacts. The research adopts a comprehensive approach, drawing on Full Cost Accounting (FCA) principles to internalize externalities and provide a holistic view of sustainability indicators. These indicators, including resource utilization, environmental costs, and social welfare considerations, are synthesized through an analysis of existing models and best practices, forming a theoretical foundation for the UD-SAM framework. The study utilizes a pentahelix perspective to suggest how collaboration between government bodies, private sectors, non-profits, academia, and communities can enhance decision-making processes. The proposed framework highlights how integrating FCA can reveal hidden social and environmental costs within urban development projects. Although conceptual, this model offers insights into more equitable resource allocation and sustainable economic growth by simulating potential impacts across the urban development lifecycle, from planning to operation. By fostering interdisciplinary collaboration, UD-SAM aligns with the conference’s objective of bridging disciplines to create innovative solutions for global urban challenges. This research contributes to strategic management practices by underscoring the critical role of accounting in sustainable urban development, offering a scalable, theoretical model to address social exclusion and inspire future leaders committed to building inclusive, resilient cities.
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