Research on the Factors Affecting Environmental Accounting in Manufacturing Enterprises in Tuyen Quang Province, Vietnam

Vu Thi Quynh Chi; Duong Thi Huong Lien

doi:10.47616/jamrsss.v4i2.404

Authors

Vu Thi Quynh Chi Thai Nguyen University of Economics and Business Administration (TUEBA), Thai Nguyen, Viet Nam
Duong Thi Huong Lien Thai Nguyen University of Economics and Business Administration (TUEBA), Thai Nguyen, Viet Nam

DOI:

https://doi.org/10.47616/jamrsss.v4i2.404

Keywords:

Environmental, Accounting, Manufacturing Enterprises

Abstract

The paper is based on fundamental theories such as contingency theory, legitimacy theory, and stakeholder theory to evaluate the factors affecting environmental accounting in manufacturing enterprises – a case study in Tuyen Quang province, Vietnam. To solve the research objective of this article, the author used a qualitative method combined with exploratory factor analysis (EFA) by sending a survey to managers and employees in the enterprises. Research results show that there are 5 factors including (1) Enterprise size, (2) Stakeholders, (3) Regulations, (4) Qualifications, (5) Line of business that affect environmental accounting in manufacturing enterprises in Tuyen Quang province. The results are a basis for influencers to propose solutions to promote businesses in the area and apply environmental accounting.

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