The Effect of Contingency Elements on Environmental Management Accounting Implementation in Manufacturing Firms in Vietnam
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This study aims to evaluate the effect of contingency elements on environmental management accounting implementation in manufacturing firms in Vietnam. The study used a questionnaire to survey 279 manufacturing firms in Vietnam and the use of structural equation modeling (SEM). Results show that the implementation of environmental management accounting is only at a moderate level (3.11 in the five-point Likert scale) and firms do not focus on the analysis of environmental information, and the implementation of internal reports on the environment is low.
Nội dung trích xuất từ tài liệu:
The Effect of Contingency Elements on Environmental Management Accounting Implementation in Manufacturing Firms in Vietnam
Nội dung trích xuất từ tài liệu:
The Effect of Contingency Elements on Environmental Management Accounting Implementation in Manufacturing Firms in Vietnam
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