影响绿色会计应用的决定因素:以越南建筑公司为例

Thi Minh Khue Nguyen, H. Ha, M. Tran
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引用次数: 0

摘要

绿色和可持续发展是当今世界的共同趋势,企业不仅关注社会经济发展,也关注生产过程中的环境保护和环境指标。绿色会计是评估环境对经济影响的重要工具,被认为是向绿色和可持续经济发展的过渡(Gray, 1992)。本研究旨在评估各因素对越南建筑企业绿色会计应用的影响,数据收集自243份越南建筑企业管理人员和会计人员的调查问卷。通过Cronbach’s alpha检验、探索性因子分析(EFA)检验和多元回归分析来检验和预测信息,发现影响越南建筑企业绿色会计应用的因素有五个:员工水平和资源、法律和监管制度、客户需求、法律和教育制度、利益相关者、管理者的认知、内部资源。基于研究结果,本文提出了一些建议,以弥补管理企业和机构在应用绿色会计过程中的不足,有助于使绿色会计成为最有效的工具之一。评估环境对经济的影响是很重要的,并被认为是向可持续发展和绿色经济发展的过渡。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Determinants influencing the application of green accounting: The case of Vietnamese constructions firms
Green and sustainable development is a common trend in the world, in which firms are not only interested in socio-economic development, but also environmental protection and environmental indicators in the production process. Green accounting, an important tool to assess the environmental impact on the economy, is considered a transition towards green and sustainable economic development (Gray, 1992). This study is conducted to assess the impact of all factors on the application of green accounting in Vietnamese construction firms, of which data is collected from 243 survey questionnaires of managers and accountants of Vietnamese construction firms. By using Cronbach’s alpha test, exploratory factor analysis (EFA) test, and multiple regression analysis to check and forecast information, there are five determinants affecting the application of green accounting in Vietnamese construction firms as staff levels and resources, legal and regulatory systems, customer demands, legal and educational systems, stakeholder, managers’ perceptions, internal resources. Based on the findings, some suggestions are proposed to management businesses and agencies to compensate for the shortcomings in the process of applying green accounting, contributing to making green accounting one of the most effective tools. It is important to appraise the environmental impact on the economy and is acknowledged as a transition towards sustainable development and green economic development.
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