The Effect of Contingency Elements on Environmental Management Accounting Implementation in Manufacturing Firms in Vietnam
The Effect of Contingency Elements on Environmental Management Accounting Implementation in Manufacturing Firms in Vietnam
This study aims to evaluate the effect of contingency elements on environmental management accounting implementation in manufacturing firms in Vietnam. The study used a questionnaire to survey 279 manufacturing firms in Vietnam and the use of structural equation modeling (SEM). Results show that the implementation of environmental management accounting is only at a moderate level (3.11 in the five-point Likert scale) and firms do not focus on the analysis of environmental information, and the im