English (United Kingdom)

https://curated-unify.zendy.io/wp-json/zendy-region/v1/featured_content/oa?rat=en

https://curated-unify.zendy.io/wp-json/zendy-region/v1/highlighted_journal/

Global: Zendy Plus annual

Presents the access of premium content as premium feature

Premium Content

Presents the keyphrase highlighting as premium feature

Keyphrase Highlighting

Presents the summarisation as premium feature

Summarisation

Insights

Presents the pdf analysis as premium feature

PDF Analysis

Presents the zaia usage as premium feature

ZAIA

Global: Zendy Plus monthly

Global: Zendy Tools annual

Global: Zendy Tools monthly

Global: Zendy Free Plan

This study was conducted to investigate factors impacting the application of environmental management accounting (EMA) and the relationship between EMA application and performance efficiency including financial and environmental sectors. The scope of research was to investigate construction material manufacturing enterprises in Vietnam with medium and large scales, which is considered one of the industries causing significant negative impacts on the environment. The questionnaires were sent to chief management accountants of 600 construction material enterprises in Vietnam from 2018 to 2019. This process obtained 418 valid votes. Using SPSS 22.0 software to process data, the research results indicate that there are six factors that positively influence the application of EMA practices, including government enforcement, stakeholder interest, positive environmental strategies, community expectations, professional education network, and financial condition, of which, government enforcement has the most significant and positive relationship with the adoption of EMA. On the other hand, it appears that the application of EMA positively impacts financial efficiency and environmental efficiency. As found by many previous studies, environmental efficiency also strongly positively impacts financial efficiency. Thus, innovative solutions to reduce environmental pollution can promote enterprises’ profitability.

sustainability

Environmental Management Accounting and Performance Efficiency in the Vietnamese Construction Material Industry—A Managerial Implication for Sustainable Development