ANTECEDENTS OF ENVIRONMENTAL ACCOUNTING IN VIETNAM
The role of environmental accounting in business is very imperative in providing useful environmental information for executives. However, adopting environmental accounting practices could challenge the executives in developing nations such as Vietnam. In the current work, Cronbach’s α procedures as well as factor analyses were applied to examine the reliability and internal steadiness of the survey. In addition, multiple regression analyses were employed to determine the factors influential to the implementation of environmental accounting practices in Vietnamese corporations. The empirical findings demonstrate environmental uncertainty, organizational interdependence, organizational size and corporate governance impose positive influences on the application of environmental accounting practices. The research findings are expected to help executives in the developing nations build effective environmental accounting practices that should match with environmental uncertainty, organizational interdependence, organizational size as well as corporate governance, so that they can gain the best possible effectiveness.
Environmental accounting, Uncertainty, Interdependence, Corporate governance