tailieunhanh - Factors affecting the environmental management accounting implementation and the quality of environmental information for making decisions of fishery processing enterprises in Vietnam

This study aims to assess factors affecting the Environmental Management Accounting Implementation and affecting the Quality of Environmental Information for making decisions of Fishery Processing Enterprises (FPEs) in Vietnam. | Factors affecting the environmental management accounting implementation and the quality of environmental information for making decisions of fishery processing enterprises in Vietnam Accounting 6 2020 401 412 Contents lists available at GrowingScience Accounting homepage ac Factors affecting the environmental management accounting implementation and the quality of environmental information for making decisions of fishery processing enterprises in Vietnam Thi Minh Hue Lea Lan Anh Dangb and Thi Hong Leb aFirst Author and Corresponding Author. Lecturer Faculty of Economics and Business Administration Hong Duc University Vietnam b Lecturer Faculty of Economics and Business Administration Hong Duc University Vietnam CHRONICLE ABSTRACT Article history Due to increase in global pressures and interest in environmental issues over the past two decades Received March 7 2020 Environmental Management Accounting EMA has been emerged as a new technique in accounting Received in revised format March field in order to provide information based on environmental issues for various parties. The 10 2020 environmental accounting information disclosure benefits the decision makers for managing and improving Accepted May 1 2020 Available online environmental performance. This study aims to assess factors affecting the Environmental Management May 1 2020 Accounting Implementation and affecting the Quality of Environmental Information for making Keywords decisions of Fishery Processing Enterprises FPEs in Vietnam. There are 3 groups of factors including Environmental Management Company s nature and perspective Government and Stakeholders Pressure Methods tools and Accounting EMA regulations for EMA which are examined to learn about their impacts on EMA Implementation and Environmental information Environmental Data Quality for decision making of FPEs in Vietnam. The result showed that the 3 Information quality factors had a causal relationship with EMA .