FACTORS AFFECTING THE APPLICATION OF ENVIRONMENT MANAGEMENT ACCOUNTING: EVIDENCE FROM MANUFACTURING ENTERPRISES

Abstract

This study was conducted to identify and measure the factors affecting the applicability of environmental management accounting (EMA) in Vietnamese manufacturing enterprises. It was based on institution theory, contingency theory, stakeholder theory, and theory of planned behavior. The method used in this research is a mixed research method. The qualitative method was used by consulting 14 experts through a survey to check whether the factors and models established are appropriate in the current context in Vietnam. Then, the quantitative method was used to test the hypotheses developed from the qualitative research results. Data was collected from 238 manufacturing enterprises in Vietnam from July 2022 to November 2022. The results find seven factors affecting the application of EMA in Vietnamese manufacturing enterprises. There are recommendations to help enterprises improve their ability to apply EMA. This study contributes to enriching the previous literature in two ways. First, it extends the strand of research on EMA application in developing countries, such as Vietnam (Alkisher, 2013; Wachira, 2014), highlighting the role of EMA implementation in these countries. Second, it extends the research about the factors affecting the application of EMA in enterprises, especially in manufacturing enterprises (Jalaludin et al., 2011; Nguyen, 2019).