Research on the Factors Affecting Environmental Accounting in Manufacturing Enterprises in Tuyen Quang Province, Vietnam
DOI:
https://doi.org/10.47616/jamrsss.v4i2.404Keywords:
Environmental, Accounting, Manufacturing EnterprisesAbstract
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.
Downloads
References
Altohami, O. A. (2013). Factors influencing environmental management accounting adoption in oil and manufacturing firms in Libya. Unpublished PhD Thesis.
Chang, H. C. (2007). Environmental management accounting within universities: current state and future potential (Doctoral dissertation, RMIT University).
Clarke, K., & O'Neill, S. (2005). Is the environmental professional… an accountant?. Greener Management International, (49), 111-124.
Deegan, C. (2002). Introduction: The legitimising effect of social and environmental disclosures–a theoretical foundation. Accounting, auditing & accountability journal, 15(3), 282-311.
Deegan, C., & Blomquist, C. (2006). Stakeholder influence on corporate reporting: An exploration of the interaction between WWF-Australia and the Australian minerals industry. Accounting, organizations and society, 31(4-5), 343-372.
Fernando, S., & Lawrence, S. (2014). A theoretical framework for CSR practices: Integrating legitimacy theory, stakeholder theory and institutional theory. Journal of Theoretical Accounting Research, 10(1), 149-178.
Ferreira, A., Moulang, C., & Hendro, B. (2010). Environmental management accounting and innovation: an exploratory analysis. Accounting, Auditing & Accountability Journal, 23(7), 920-948.
Freeman, M. (1984). Stakeholder Theory of the Modern Corporation, General Issue in Bussiness Ethics: The Controversy. 3, 38-49.
Hair, J. F., Anderson, R. E., Tatham, R. L., & Black, W. C. (1998). Multivariate Data Analysis. New Jersey: Prentivce-Hall International.
IFAC (2005). International Guidance Document Environmental Managenment Accouting. Online Avaitable at: . Acccessed 10 May 2015
Le Thi Tam (2017), Research on environmental cost management accounting in ceramic tile manufacturing enterprises in Vietnam, LATS, National Economics University
Mia, A. H. (2005). The Role Of Government In Promoting And. Eco-Efficiency In Industry And Science, 297.
Mohd Rashdan Sallehuddin & Faudziah Hamin Fadzil (2013). Sallehuddin, M. R., & Fadzil, F. H. (2013). Factors Influencing corporate Environmental Responsibility Disclosures: a case of Shariah-compliant companies Listed in the Main Market of bursa Malaysia. Malaysian Management Review, 48(1), 1-26.
Mousa, G., & Hassan, N. T. (2015). Legitimacy theory and environmental practices: Short notes. International Journal of Business and Statistical Analysis, 2(01).
Nguyen Anh Tuyet and Nguyen Chi Quang (2006). Experimental research on environmental management accounting in Vietnam Machino company. Proceedings of the 20th scientific conference, p. 239-249, Hanoi University of Science and Technology.
Nguyen Thanh Tai (2020), Factors affecting the environmental accounting and its impacts on the results of business activities in the textile industry in Vietnam, Thesis of Doctorate in Economics, University of Economics Ho Chi Minh City
Nguyen Thi Hang Nga (2018). Factors affecting the implementation of environmental management accounting in manufacturing enterprises in Vietnam- a case study in the Southern provinces. Thesis of Doctorate in Economics, University of Economics Ho Chi Minh City
Patten, Dennis M., (2004). Evidence on the pernicious effect of financial report environmental disclosure. Accounting Forum, 28, 27-41
Pfeffer, J. & Salacik, G. (1978), The External Control of Organizations: A Resource Dependent Perspective, Harper and Row, New York.
Pham Duc Hieu & Tran Thi Hong Mai (2012), Environmental accounting in the enterprises in Hanoi: Viet Nam Education Publishing House.
Resolution No. 03/2021/NQ- HDND dated Junly 16th, 2021 issued by People’s Council in Tuyen Quang province
Tsai, W. H., Lin, T. W., & Chou, W. C. (2010). Integrating activity-based costing and environmental cost accounting systems: a case study. International Journal of Business and Systems Research, 4(2), 186-208.
Ullah, M. H., Hossain, M. M., & Yakub, K. M. (2014). Environmental disclosure practices in annual report of the listed textile industries in Bangladesh. Global Journal of Management and Business Research, 14(1), 97-108.
USEPA (1995). An Introduction to Environmental Accouting As A Business Managenment Tool: Environmental As A Business Managenment Tool: Key Concepts And Terms.
Wang, W. (2016, August). Research on Environmental Accounting Information Disclosure Problems of Shanghai A Shares Pharmaceutical Enterprise. In 2016 International Conference on Engineering Science and Management (pp. 121-126). Atlantis Press.
Wendisch, N., & Heupel, T. (2005). Implementing environmental cost accounting in small and medium-sized companies. In Implementing environmental management accounting: Status and challenges (pp. 193-205). Dordrecht: Springer Netherlands.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Journal of Asian Multicultural Research for Social Sciences Study
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.