Factors Affecting The Application Of Environmental Management Accounting In Manufacturing Enterprises: Experimental Research In Vietnam

Abstract

Environmental management accounting is a part of environmental accounting, which can be used to assist administrators in assessing the impact on the environment caused by the activities of enterprises, especially providing environmental information for administrators to make appropriate economic decisions. This article focuses on the factors affecting the application of environmental management accounting in manufacturing enterprises, from the perspective of stakeholders. The results of 212 survey samples from managers, chief accountants, accountants in 68 manufacturing enterprises in Vietnam by quantitative research and regression analysis show that 4 main factors have a significant influence on the application of environmental management accounting in manufacturing enterprises are arranged in descending order, as follows: Awareness of the usefulness when applying environmental management accounting; Awareness of the difficulty when applying environmental management accounting; Normative pressure; and Coercive pressure. The findings from the empirical research are the basis for the author to make recommendations and suggestions to stakeholders to increase the application of environmental management accounting in manufacturing enterprises in Vietnam in the coming time.