Factors affecting the environmental management accounting implementation and the quality of environmental information for making decisions of fishery processing enterprises in Vietnam

Le, T.; Dang, L.; Le, T.

Growing Science » Accounting » Factors affecting the environmental management accounting implementation and the quality of environmental information for making decisions of fishery processing enterprises in Vietnam

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Accounting

ISSN 2369-7407 (Online) - ISSN 2369-7393 (Print) Quarterly Publication Volume 6 Issue 4 pp. 401-412 , 2020

Factors affecting the environmental management accounting implementation and the quality of environmental information for making decisions of fishery processing enterprises in Vietnam Pages 401-412 Download PDF

Authors: Thi Minh Hue Le, Lan Anh Dang, Thi Hong Le

DOI: 10.5267/j.ac.2020.5.001

Keywords: Environmental Management Accounting (EMA), Environmental information, Information quality, Fishery Processing Enterprises (FPEs) in Vietnam

Abstract: Due to increase in global pressures and interest in environmental issues over the past two decades, Environmental Management Accounting (EMA) has been emerged as a new technique in accounting field in order to provide information based on environmental issues for various parties. The environmental accounting information disclosure benefits the decision makers for managing and improving environmental performance. This study aims to assess factors affecting the Environmental Management Accounting Implementation and affecting the Quality of Environmental Information for making decisions of Fishery Processing Enterprises (FPEs) in Vietnam. There are 3 groups of factors including Company’s nature and perspective; Government and Stakeholders’ Pressure; Methods, tools and regulations for EMA which are examined to learn about their impacts on EMA Implementation and Environmental Data Quality for decision making of FPEs in Vietnam. The result showed that the 3 factors had a causal relationship with EMA Implementation. At the same time, EMA Implementation has the positive impact on Environmental Data quality for decision making of the FPEs in Vietnam. Based on the results of survey and data processing, the authors propose FPEs in Vietnam to increase the effectiveness of methods and tools for EMA, be more responsible for government and stakeholders’ pressure, promote managers’ perspectives related to environmental issues, and enhance EMA implementation, from which to increase the quality of environmental data for decision making.

How to cite this paper

 Le, T., Dang, L & Le, T. (2020). Factors affecting the environmental management accounting implementation and the quality of environmental information for making decisions of fishery processing enterprises in Vietnam.Accounting, 6(4), 401-412.

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