Factors Affecting Environmental Accounting in Small and Medium Enterprises in Vietnam
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Abstract
This paper aims to determine the degree of influence of factors on the application of environmental accounting by small and medium enterprises in Vietnam. The study used both qualitative and quantitative methods. Qualitative research is used first with the case method through discussion techniques, interviews, and saturation points. Quantitative analysis is used to verify the model. Research results show that there are four factors affecting environmental accounting: (1) pressure from stakeholders; (2) manager's perception; (3) the relationship between costs and benefits; (4) qualifications of accountants. On that basis, the study makes some recommendations to encourage small and medium enterprises to apply environmental accounting and, at the same time, proposes research directions for the future.