Abstract

The paper is based on fundamental theories such as contingency theory, legitimacy theory, and stakeholder theory to evaluate the factors affecting environmental accounting in manufacturing enterprises – a case study in Tuyen Quang province, Vietnam. To solve the research objective of this article, the author used a qualitative method combined with exploratory factor analysis (EFA) by sending a survey to managers and employees in the enterprises. Research results show that there are 5 factors including (1) Enterprise size, (2) Stakeholders, (3) Regulations, (4) Qualifications, (5) Line of business that affect environmental accounting in manufacturing enterprises in Tuyen Quang province. The results are a basis for influencers to propose solutions to promote businesses in the area and apply environmental accounting.

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