FACTORS AFFECTING THE ORGANIZATION OF ENVIRONMENTAL ACCOUNTING AT CONSTRUCTION ENTERPRISES IN DONG NAI PROVINCE

Abstract

The study aimed to identify factors affecting the organization of environmental accounting work at construction enterprises in Dong Nai province. Qualitative and quantitative methods were used in the study with data collected and analyzed using SPSS software to evaluate the reliability of Cronbach's alpha scale, EFA exploratory factor analysis and tissue analysis, regression figure. Research showed that there are 6 factors that have a positive impact on environmental accounting standards in construction enterprises in Dong Nai province including: enterprise scale, stakeholders, financial capacity, accountant qualifications, regulations and leaders' awareness of environmental economic regulations. Based on the research results, the author aimed to improve the efficiency in organizing environmental accounting work at construction enterprises in general and Dong Nai Province in particular, guiding enterprises towards sustainable development and improving improve the environmental performance of businesses.