The Journal of Asian Finance, Economics and Business (JAFEB) 제7권 제5호 (p.131-144)

Studying Factors Affecting Environmental Accounting Implementation in Mining Enterprises in Vietnam

키워드 :
Environmental Accounting,Environmental Information,Mining Enterprises,Vietnam

목차

Abstract
1. Introduction
2. Literature Review
3. Methodology
   3.1. Research Hypothesis
   3.2. Research Model
   3.3. Description of Observed Variables
   3.4. Methods of Data Analysis
4. Research Results
   4.1. Scale Reliability
   4.2. Exploration Factor Analysis (EFA)
   4.3. Multivariate Regression Analysis
5. Discussion
6. Conclusion
References

초록

The study investigates the impact of factors on environmental accounting implementation in mining enterprises in Binh Dinh province, Vietnam. The survey was carried out in three phases: 1) a draft survey form; 2) in-depth interviews with experts; 3) design questionnaire. The survey respondents were people who had knowledge of environmental information in mining enterprises in Binh Dinh province, including: accountant, chief accountant, financial deputy director or director. The questionnaire was is sent directly or through Google Form tool. The author received 162 responses votes from the survey respondent, out of which 13 were unusable due to missing data. Thus, 149 valid responses votes were used. This study employs Cronbach’s alpha analysis, exploratory factor analysis and multivariate regression analysis. The results showed the influence of five different factors on environmental accounting implementation in mining enterprises in Binh Dinh province: stakeholders pressure, corporate characteristics, coercive pressure of government agencies, environmental awareness of senior managers and accountant qualifications of environmental accounting. While the pressure of stakeholders has a negligible influence, the remaining four factors (coercive pressure of government agencies, environmental awareness of senior executives, business characteristics, accountant qualifications of environmental ac