FACTORS AFFECTING THE USE OF ENVIRONMENTAL MANAGEMENT ACCOUNTING AT MANUFACTURING ENTERPRISES IN THE CENTRAL COASTAL REGION OF VIETNAM

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Tác giả: Thị Diệu Linh Lê, Đức Dũng Phan

Ngôn ngữ: Vie

Ký hiệu phân loại:

Thông tin xuất bản: Tạp chí Khoa học Kinh tế, 2019

Mô tả vật lý:

Bộ sưu tập: Metadata

ID: 418499

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Tóm tắt
Chủ đề

Doanh nghiệp trong vùng duyên hải miền trung chủ yếu là doanh nghiệp nhỏ và vừa, năng lực cạnh tranh thấp, phần lớn các doanh nghiệp mới tham gia vào một số công đoạn của mạng sản xuất và chuỗi giá trị toàn cầu, chưa có nhiều sản phẩm chủ lực có thương hiệu tầm cỡ quốc gia và quốc tế. Để phát triển bền vững, các doanh nghiệp phải có các cam kết bảo vệ môi trường nhằm xác định chi phí môi trường liên quan đến chuỗi giá trị theo mô hình kế toán chi phí. Dựa vào các lý thuyết nền tảng và các nghiên cứu trước đây trên thế giới về các nhân tố tác động việc vận dụng EMA trong doanh nghiệp, tác giả xây dựng mô hình nghiên cứu ban đầu bao gồm 5 nhân tố tác động việc vận dụng EMA trong doanh nghiệp sản xuất ở vùng duyên hải miền trung Việt Nam gồm nhân tố đặc điểm doanh nghiệp, nhân tố chi chí cho việc tổ chức EMA, nhân tố năng lực của kế toán viên, nhân tố nhận thức của nhà quản lý, nhân tố áp lực thể chế. Tác giả áp dụng phương pháp nghiên cứu hỗn hợp, kết hợp giữa nghiên cứu định tính và nghiên cứu định lượng, quá trình thực hiện nghiên cứu bao gồm hai bước chính (1) nghiên cứu tổng quát và (2) nghiên cứu chi tiết. Từ khoá quản trị, doanh nghiệp, môi trường, kế toán., Tóm tắt tiếng anh, Enterprises in the central coastal region are mainly small and medium-sized enterprises, with low competitiveness, most of the new businesses participate in some stages of the production network and global value chain, not much key products have national and international brands. For sustainable development, businesses must have environmental protection commitments to determine environmental costs related to the value chain according to the cost accounting model. Based on fundamental theories and previous studies in the world on the factors that impact EMA adoption in enterprises, the author builds an initial research model that includes 5 factors of manipulation EMA in manufacturing enterprises in the central coastal region of Vietnam includes enterprise characteristics, a factor for organizing EMA, capacity factor of accountants, managers' awareness factors, institutional pressure factor. The author applies a mixed research method, combining qualitative research and quantitative research, the process of conducting research consists of two main steps (1) general research and (2) research details. Keywords administration, business, environment, accounting.

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