Ứng dụng một số lý thuyết nền tảng trong nghiên cứu mối quan hệ giữa kế toán quản trị môi trường - hiệu quả môi trường - hiệu quả tài chính=Application of fundamental theories in studying the relationship between environmental management Accounting - Environmental efficiency

Ứng dụng một số lý thuyết nền tảng trong nghiên cứu mối quan hệ giữa kế toán quản trị môi trường - hiệu quả môi trường - hiệu quả tài chính=Application of fundamental theories in studying the relationship between environmental management Accounting - Environmental efficiency - Financial efficiency

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Tác giả: Bá Minh Nguyễn, Thị Hoa Nguyễn

Ngôn ngữ: vie

Ký hiệu phân loại:

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

Mô tả vật lý: tr.16-19

Bộ sưu tập: Metadata

ID: 476516

Thêm vào giỏ

The article presents the perspective of applying stakeholder theory, institutional theory, and legal theory in studying the relationship: Environmental management accounting - Environmental efficiency - Financial efficiency, from there can suggest to scientists new research directions aimed at enhancing environmental management accounting practices to impact environmental performance and financial performance. Research results show that in the current social context and modern accounting trends, Environmental Management Accounting affects the environmental aspects and financial aspects of production and business organizations. From there, the author proposes a model of the impact direction between the subjects in the this relationship and makes some recommendations for organizations.Trình bày quan điểm ứng dụng lý thuyết các bên liên quan, lý thuyết thể chế, lý thuyết hợp pháp trong nghiên cứu mối quan hệ: Kế toán quản trị môi trường - Hiệu quả môi trường - Hiệu quả tài chính, từ đó có thể gợi ý cho các nhà khoa học những hướng nghiên cứu mới hướng tới tăng cường thực hành kế toán quản trị môi trường nhằm tác động tới hiệu quả môi trường và hiệu quả tài chính. Kết quả nghiên cứu cho thấy, trong bối cảnh xã hội hiện nay và xu thế kế toán hiện đại, Kế toán quản trị môi trường ảnh hưởng đến khía cạnh môi trường và khía cạnh tài chính của các tổ chức sản xuất kinh doanh. Từ đó, tác giả đề xuất mô hình chiều hướng tác động giữa các chủ thể trong mối quan hệ trên và đưa ra một số khuyến nghị đối với các tổ chức.

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