An Inclusive Evaluation of Linkage Between Environmental Managerial Accounting and Knowledge Management: Empirical Evidence from Vietnam

• 발행기관: 한국유통과학회
• 저자명: Quang Linh HUYNH
• 간행물 정보: 『The Journal of Asian Finance, Economics and Business(JAFEB)』Vol. 9 No.7, 135~144쪽, 전체 10쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2022.07.31

영문 초록

The relationship between applying knowledge management and accepting environmentally managed accounting is more complicated than previous studies suggested. Knowledge management is both an antecedent and a consequence of implementing environmentally managed accounting in the workplace. Nonetheless, none of the prior studies have systematically investigated this relationship. The current article attempted to scrutinize the reciprocated multifaceted tie between environmental managerial accounting and knowledge management by utilizing the methods of directed graph searches as well as directed acyclic graphs. The research data was gathered from 342 publiclylisted corporations in Vietnam’s key stock markets. The empirical findings disclose that implementing knowledge management can lead to adopting environmental managerial accounting in business, which is, in turn, an antecedent of accepting knowledge management. More importantly, the current research found that the adoption of knowledge management is the first factor to affect the research model. Nonetheless, the usage of knowledge management in business can, in turn, have a positive effect back to the implementing extent of environmental managerial accounting. The findings are beneficial to scientists and particularly to executives by shedding new insight into this reciprocated bond, which can lead executives to make sound decisions regarding knowledge management and environmental managerial accounting for businesses to acquire competitive advantages.

목차

1. Introduction

2. Literature Review

3. Research Design

4. Empirical Results

5. Conclusion

References

키워드

Environmental Managerial Accounting Knowledge Management Directed Acyclic Graph