Ảnh hưởng của sử dụng các thực hành kế toán quản trị môi trường tới hiệu quả tài chính của các doanh nghiệp xây dựng Việt Nam=The impact of using environmental management accounting practices on the financial performance of Vietnamese construction companies

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Tác giả: Lê Thy Uyên Phạm, Thị Ngọc Thu Phạm

Ngôn ngữ: vie

Ký hiệu phân loại:

Thông tin xuất bản: Nghiên cứu Tài chính Kế toán, 2024

Mô tả vật lý: tr.68-72

Bộ sưu tập: Metadata

ID: 476179

Thêm vào giỏ

Nghiên cứu này được thực hiện với mục đích khám phá mối quan hệ của thực hành kế toán quản trị môi trường (EMA) tới hiệu suất môi trường và hiệu quả tài chính của các doanh nghiệp xây dựng Việt Nam. Bên cạnh đó, nghiên cứu cũng đánh giá ảnh hưởng của ba yếu tố ngẫu nhiên được đề xuất bởi lý thuyết các bên liên quan, bao gồm lợi thế cạnh tranh kỳ vọng, nhận thức được mối quan tâm của các bên liên quan và cam kết về môi trường (MT) của nhà quản lý trong việc áp dụng EMA. Sử dụng một khảo sát và phân tích dữ liệu bằng mô hình cấu trúc (PLS-SEM) từ 136 doanh nghiệp xây dựng, kết quả nghiên cứu cho thấy cả ba yếu tố được đề xuất bởi lý thuyết các bên liên quan đều có ảnh hưởng mạnh mẽ và tích cực tới ý định áp dụng các thực hành EMA. Bên cạnh đó, việc sử dụng các thực hành EMA của doanh nghiệp xây dựng cải thiện mạnh mẽ hiệu suất MT, do đó, nâng cao hiệu quả tài chính của doanh nghiệp. Cuối cùng, nghiên cứu cung cấp một vài hàm ý quan trọng trong việc thúc đấy doanh nghiệp xây dựng Việt Nam áp dụng các thực hành EMA.This study was conducted with the purpose of exploring the relationship of environmental management accounting (EMA) practices to the environmental performance and financial performance of Vietnamese construction enterprises. Besides, the study also evaluates the influence of three contingent factors proposed by stakeholder theory, including expected competitive advantage, perceived stakeholders’ concern and managers’ environmental commitment, in adopting EMA. Using a survey and data analysis using structural model and partial least squares (PLS) technique from 136 Vietnamese construction enterprises, research results show that all three factors proposed by stakeholder theory are strongly associated with the adoption of EMA practices. In addition, the study also shows that the use of EMA practices by construction enterprises strongly improves environmental performance, thus, enhancing the financial performance. Finally, the study provides several important implications in motivating Vietnamese construction enterprises to apply EMA practices.

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