Các nhân tố ảnh hưởng đến vận dụng kế toán quản trị môi trường ở các doanh nghiệp sản xuất tại thành phố Hồ Chí Minh=Factors affecting the application of environmental management accounting in manufacturing enterprises in Ho Chi Minh City

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Tác giả: Thị Thùy Liên Dương

Ngôn ngữ: vie

Ký hiệu phân loại:

Thông tin xuất bản: Tạp chí Công thương, 2024

Mô tả vật lý: tr.310-315

Bộ sưu tập: Báo, Tạp chí

ID: 104686

Thêm vào giỏ

Nghiên cứu này thực hiện nhằm xác định và đo lường các nhân tố ảnh hưởng đến vận dụng kế toán quản trị môi trường ở các doanh nghiệp sản xuất tại thành phố Hồ Chí Minh. Nghiên cứu thực hiện phân tích 172 mẫu khảo sát tại các doanh nghiệp sản xuất tại thành phố Hồ Chí Minh. Phương pháp nghiên cứu kết hợp định tính và định lượng. Kỹ thuật phân tích bao gồm thống kê mô tả, kiểm tra độ tin cậy thang đo, phân tích EFA, hồi quy tuyến tính. Có 6 thành phần có tác động tích cực đến vận dụng kế toán quản trị môi trường tại các doanh nghiệp sản xuất, gồm: Nhận thức của nhà quản lý về kế toán quản trị môi trường
Đặc điểm doanh nghiệp
Áp lực thể chế
Trình độ nhân viên kế toán
Chi phí tổ chức kế toán quản trị môi trường
Chiến lược môi trường của doanh nghiệp. Kết quả nghiên cứu gợi ý một số chính sách cho các nhà quản lý liên quan đến việc nâng cao việc vận dụng kế toán quản trị môi trường của các doanh nghiệp nhằm nâng cao hiệu quả quản lý.This study identified and measured the factors affecting the application of environmental management accounting in manufacturing enterprises in Ho Chi Minh City. In this study, 172 survey samples f-rom manufacturing enterprises in Ho Chi Minh City were analyzed through qualitative and quantitative research methods. Analytical techniques, including descriptive statistics, scale reliability testing, EFA analysis, and linear regression analysis, were used. The study found that there were six components positively impacting the application of environmental management accounting in manufacturing enterprises. These factors were the manager’s awareness of environmental management accounting, business c-haracteristics, institutional pressure, qualifications of accounting staff, cost of organizing environmental management accounting, and enterprise environmental strategy. Based on the study’s findings, some policies were proposed to encourage the application of environmental management accounting in manufacturing enterprises, contributing to improving these businesses’ management efficiency.

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