Factors Affecting an Application of Environmental Management Accounting: A Case Study of the Automobile Industry in Vietnam

• 발행기관: 한국유통과학회
• 저자명: Ngoc Hung TRAN Thi Thuy Hanh NGUYEN Thi Phuong NGUYEN
• 간행물 정보: 『The Journal of Asian Finance, Economics and Business(JAFEB)』Vol. 8 No.7, 509~516쪽, 전체 8쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2021.07.30

영문 초록

This study aims to find out and measure the level of factors affecting the applicability of environmental management accounting (EMA) in Vietnamese automobile industry enterprises. Data was collected using both quantitative and qualitative methods. First, in general research, qualitative methodology was used to find out factors (variables) that can impact the possibility of implementing EMA in Vietnamese automobile enterprises. Second, in detailed research, all variables are measured using a quantitative method by collecting data through sampling and sending questionnaires. 500 questionnaires were sent to automobile enterprise managers and only 352 questionnaires met the criteria for the data analysis. The study used a mixed research design approach- a procedure for collecting, analyzing, and “mixing” both quantitative and qualitative research and methods in a single study to understand the research problem. Results show that 7 factors affect the possibility of implementing EMA in Vietnamese automobile industry enterprises. These factors are coercive pressure, normative pressure, mimetic pressure, business environmental uncertainty, environmental strategy, benefits when applying EMA, and task complexity. Based on the results of the study, promoting EMA in the automotive industry should depend mainly on the role of governmental departments.

목차

1. Introduction

2. Literature Review and Hypotheses

3. Research Methods

4. Results

5. Discussions and Conclusion

키워드

Environmental Management Accounting Affecting Factors Automobile Industry