Factors Affecting The Implementation Of Environmental Management Accounting In Manufacturing Enterprises: Evidence From Vietnam
Main Article Content
Environmental accounting in Vietnam is a new field, which plays an important role in corporate governance as well as direct and indirect interests outside the enterprise in making economic decisions.This article focuses on the factors affecting the implementation of environmental accounting in manufacturing enterprises, from the perspective of stakeholders.The results of the analysis of 185 survey samples from managers, chief accountants, accountants in 102 manufacturing enterprises in Vietnam, by quantitative research and regression analysis show that 5 key factors have a significant influence on the implementation of environmental accounting in manufacturing enterprises are arranged in descending order, as follows: Pressure from stakeholders; Business sector; Qualification of accounting staff; Managers' perception of environmental accounting; and Enterprise size. At the same time, the study also examined the differences in the perception of surveyed subjects about the level of influence of factors on the implementation of environmental accounting in enterprises. The findings from the empirical research are the basis for the author to make recommendations and suggestions to stakeholders to increase the implementation of environmental accounting in manufacturing enterprises in Vietnam in the coming time.