Open AccessENVIRONMENTAL MANAGEMENT ACCOUNTING ON THE AUTOMOBILE INDUSTRY IN VIETNAM
Author(s) -
Trần Ngọc Hùng
Publication year - 2020
Publication title -
khoa học và công nghệ
Language(s) - English
Resource type - Journals
ISSN - 2525-2267
DOI - 10.46242/jst-iuh.v42i06.254
Subject(s) - vietnamese , business , accounting , legislation , normative , environmental accounting , government (linguistics) , environmental management system , management accounting , automotive industry , product (mathematics) , compliance (psychology) , environmental resource management , engineering , environmental science , political science , psychology , ecology , social psychology , philosophy , linguistics , geometry , mathematics , irrigation , law , biology , aerospace engineering
Environmental management accounting (EMA), as part of environmental accounting, may assist managements to assess environmental impacts of organizations’ activities, particularly by providing environmental information for making decision. However, in Vietnam, the implementation of EMA is affected not only by pressure (coercive and/or normative) factors such as Government pollution standards, membership of VAMA etc but also by benefit and barriers when implementing EMA. This study found that in Vietnamese automobile enterprises, the possibility of EMA implementation was driven by some elements such as a motivation to reduce product costs, reactions to environmental issues, compliance to legislation, procedures and processes in the working environment which they are in business.