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

Abstract

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.