Factors Affecting the Application of Environmental Management Accounting in Construction Companies in Ho Chi Minh City
| Autor: | Pham Ngoc Toan, Nguyen Thi Huyen-Tram |
|---|---|
| Rok vydání: | 2018 |
| Předmět: |
Sustainable development
Government Descriptive statistics business.industry Corporate governance 05 social sciences Environmental resource management Organizational culture Accounting 050201 accounting Scale (social sciences) 0502 economics and business Accounting information system 050501 criminology Strategic management Business 0505 law |
| Zdroj: | 2018 4th International Conference on Green Technology and Sustainable Development (GTSD). |
| DOI: | 10.1109/gtsd.2018.8595672 |
| Popis: | This research was aimed to identify and measure the factors affecting the adoption of environmental management accounting in the construction companies in Ho Chi Minh City. The model is tested using data collected from a sample of 200 Ho Chi Minh City construction companies, the survey period is 2 months from October to December 2017. The methodology includes qualitative and quantitative. Analytical techniques include descriptive statistics, scale reliability tests, EFA analysis, linear regression. There are 6 factors that positively influence environmental management accounting in the construction companies in Ho Chi Minh City, including the support of government, company size, manager perception, business strategy, corporate culture, the cost of organizing the environmental management accounting system, construction industry and qualified internal accountant. Research results show the positive role of applying environmental management accounting in corporate governance. The study suggests some policies for government agencies and managers involved in applying environmental management accounting in improving the efficiency of economic and environmental management in companies. |
| Databáze: | OpenAIRE |
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