protection operations in Vietnam, this study examines the factors affecting the implementation of environmental management … accounting (EMA) in manufacturing enterprises in Vietnam's pulp and paper industries. The data used in the study were collected …Vietnam's pulp and paper industry has contributed significantly to socio-economic growth but is also one of the …

using a survey questionnaire from a sample of 395 managers (directors, deputy directors, chief accountants) and accounting …Based on contingency theory in the study of strategic management accounting, this study examines the internal and … external contingencies of the organization that affect the application of strategic management accounting (SMA) in Vietnamese …

This dissertation explores the notion of environmental management accounting innovation and aims to explore how they … of three articles that together explore the different facets of management accounting innovations. The first article …, the second article uncovers the process of the non-adoption of a carbon accounting methodology. The third article analyzes …

ideally placed to develop innovative approaches to incorporate environmental factors into accounting and risk management … environmental factors as essential determinants of economic development and business decisions. Due to these short- and long …-term effects of environmental factors on both the corporate and financial sectors, it is clear that business leaders and investors …

phone interviews were conducted. The findings reveal that environmental accounting information is rather qualified to … diffusion of environmental cost accounting practices.The study identifies the reasons for the adoption of environmental … elements useful in tracing the pathways for further research on environmental cost accounting practices …

We exploit the Fukushima nuclear disaster as a source of variation in the demand for environmental information to study … the economic consequences of environmental disclosure. Using a large, hand-collected sample of Japanese firms, we find … that firms that issue stand-alone environmental reports incur a less severe — although economically and statistically …

This paper investigates the impact of Environmental, Social, and Governance (ESG) disclosure by companies around the …

This study aimed to investigate the nexus between the level of environmental financial accounting practices (EFAP) and … than 2 years of information to calculate EFAP, 73 firm-year without sufficient financial accounting information to … calculate the cost of capital and 35 firm-year without sufficient financial accounting information to calculate control …

This article is intended to understand environmental management accounting, its increasing importance, and new … an environmental management accounting system within an organization. The paper also compares and finds the difference … between traditional financial accounting method and environmental management accounting to outline the importance of the later …

management accounting (EMA) as a means to separately identify, quantify, analyze and interpret corporate environmental aspects …Increased public green awareness has encouraged business to consider environmental effects of their activities and also … to take environmental matters into decision making. This paper addresses this concern by discussing environmental …