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The Effect of Contingency Elements on Environmental Management Accounting Implementation in Manufacturing Firms in Vietnam

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10.10.2023

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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.
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The Effect of Contingency Elements on Environmental Management Accounting Implementation in Manufacturing Firms in Vietnam

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