Factors Affecting the Implementation of Environmental Management Accounting: A Case Study in Manufacturing Enterprises in Danang City

Abstract

Sustainable development is an inevitable development trend of modern society, that is, a development that can meet the needs of the present without affecting the ability of future generations to meet their own needs. Therefore, in the 70s, environmental management accounting (EMA) has increasingly received the attention of authorities, enterprises, and researchers because this is a means for enterprises to balance business management and environmental sustainability. Thus, this study surveyed 321 chief accountants and managers working for 200 manufacturing enterprises in Da Nang, Vietnam. The study aims to determine the factors affecting EMA implementation and measure the influence of the factors on the implementation of EMA in manufacturing enterprises in Da Nang. This research uses a combination of qualitative research methods to identify influencing factors and quantitative research to measure the influence of factors on EMA implementation. Research results show five factors affecting EMA implementation: technology level, enterprise characteristics; performance pressure; accounting staff qualifications, and managers' awareness. Research on EMA in Vietnam is relatively new and has not been studied much. At the same time, there is currently no research on EMA in manufacturing enterprises in Da Nang city. Therefore, the study also contributes to the theoretical basis of the factors affecting EMA implementation.