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DC Field | Value | Language |
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dc.contributor.author | Xuyen Dinh, Thi Kim | - |
dc.contributor.author | Nguyen, Thanh Dat | - |
dc.contributor.author | Nguyen, Thu Hien | - |
dc.date.accessioned | 2022-07-29T08:54:23Z | - |
dc.date.available | 2022-07-29T08:54:23Z | - |
dc.date.issued | 2022-07 | - |
dc.identifier.citation | Xuyen Dinh, T. K., Nguyen, T. D., & Nguyen, T. H. (2022). Factors affecting the application of environmental accounting in manufacturing enterprises in Vietnam. Journal of Accounting, Finance and Auditing Studies, 8(3), 115-140. | en_GB |
dc.identifier.uri | https://www.um.edu.mt/library/oar/handle/123456789/100093 | - |
dc.description.abstract | PURPOSE: Starting from the goal of economic development associated with environmental protection activities, this study examines the factors affecting the application of environmental accounting (EA) in manufacturing enterprises in Vietnam. | en_GB |
dc.description.abstract | METHODOLOGY: This study is conducted using a combination of qualitative research methods (review of previous theories and research papers related to the research) and a quantitative research model (testing the degree of the appropriateness of the scale and the theoretical model through Cronbach's Alpha reliability coefficient, exploratory factor analysis (EFA), multivariable regression analysis to determine the relationship between factors affecting the application environmental accounting in manufacturing enterprises in Vietnam. | en_GB |
dc.description.abstract | RESULTS: Multivariable regression analysis shows that all factors (six factors) included in the study have an impact on the application of environmental accounting in manufacturing enterprises in Vietnam. Which stakeholder pressure has the strongest impact and financial resources have the weakest effect on the application of EA in these enterprises. | en_GB |
dc.description.abstract | ORIGINALITY/VALUE: This study provides empirical evidence about the impact of each factor on the application of environmental accounting, thereby helping state management agencies, professional associations, and businesses in the process of developing and promulgating policies affecting these factors to promote the application of environmental accounting in Vietnamese enterprises. | en_GB |
dc.language.iso | en | en_GB |
dc.publisher | Ahmet Gökgöz | en_GB |
dc.rights | info:eu-repo/semantics/openAccess | en_GB |
dc.subject | Manufacturing industries -- Vietnam | en_GB |
dc.subject | Environmental auditing -- Vietnam | en_GB |
dc.subject | Managerial accounting -- Vietnam | en_GB |
dc.subject | Economic development -- Vietnam | en_GB |
dc.title | Factors affecting the application of environmental accounting in manufacturing enterprises in Vietnam | en_GB |
dc.type | article | en_GB |
dc.rights.holder | The copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder. | en_GB |
dc.description.reviewed | peer-reviewed | en_GB |
dc.identifier.doi | 10.32602/jafas.2022.020 | - |
dc.publication.title | Journal of Accounting, Finance and Auditing Studies | en_GB |
Appears in Collections: | Journal of Accounting, Finance and Auditing Studies, Volume 8, Issue 3 Journal of Accounting, Finance and Auditing Studies, Volume 8, Issue 3 |
Files in This Item:
File | Description | Size | Format | |
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JAFAS8(3)A5.pdf | 528.27 kB | Adobe PDF | View/Open |
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