Factors affecting the implementation of environmental management accounting: A case study of pulp and paper manufacturing enterprises in Vietnam

Figures & data

Figure 1. Proposed research model. source: suggested by the author.

Table 1. Describe the characteristics of the respondents (N = 250)

Characteristics	Classification	Frequency	Percentage (%)
Enterprise size	Small (less than 100 staff)	102	41
	Medium (from 100 to less than 200 staff)	90	36
	Large (over 200 staff)	58	23
Workplace	Director	40	16
	Deputy director	50	20
	Chief accountant	65	26
	Accountant	95	38
Working time	Less than 5 years	47	19
	From 5 to less than 10 years	118	47
	From 10 to less than 20 years	58	23
	Over 20 years	27	11
Qualifications	Postgraduate level	42	17
	University degree	186	74
	College degree	22	9

Source: Compiled by the author

Table 2. Cronbach’s alpha test

Component		N of items	Cronbach’s Alpha
1	Coercive pressure (COER)	7	0.898
2	Normative pressure (NORM)	3	0.751
3	Awareness of the benefits of applying EMA (BENE)	8	0.943
4	Environmental strategy (STRA)	5	0.914
5	Manager’s perception (PERC)	4	0.868
6	Qualifications of accountants (QUAL)	4	0.799
7	Implementation of EMA in enterprises (EMA)	9	0.921

Source: Research results

Table 3. The results of exploratory factor analysis of independent variables

	Component
	1	2	3	4		5	6
BENE5	0.873
BENE6	0.871
BENE4	0.858
BENE3	0.857
BENE8	0.845
BENE7	0.803
BENE1	0.785
BENE2	0.784
COER1		0.852
COER3		0.828
COER4		0.802
COER7		0.785
COER2		0.725
COER5		0.716
COER6		0.683
STRA4			0.933
STRA3			0.927
STRA5			0.897
STRA2			0.751
STRA1			0.705
PERC3				0.838
PERC2				0.828
PERC1				0.805
PERC4				0.790
QUAL3						0.817
QUAL4						0.795
QUAL2						0.773
QUAL1						0.729
NORM2							0.838
NORM1							0.785
NORM3							0.774
Kaiser-Meyer-Olkin Measure of Sampling Adequacy.						KMO	0.808
Bartlett’s Test of Sphericity						Sig.	0.000
Extraction Sums of Squared Loadings						Total	1.559
						Cumulative %	69.387

Source: Research results

Table 4. The results of the exploratory factor analysis of the dependent variable

		Component
		1
EMA4		0.927
EMA5		0.843
EMA2		0.795
EMA3		0.795
EMA6		0.794
EMA1		0.787
EMA7		0.715
EMA8		0.712
EMA9		0.700
Kaiser-Meyer-Olkin Measure of Sampling Adequacy.	KMO	0.903
Bartlett’s Test of Sphericity	Sig.	0.000
Extraction Sums of Squared Loadings	Total	5.593
	Cumulative %	62.149

Source: Research results

Table 5. Correlations

	BENE	COER	STRA	PERC	NORM	QUAL	EMA
BENE	1
COER	0.160*	1
STRA	0.186**	0.246**	1
PERC	0.290**	0.217**	0.214**	1
NORM	0.066	0.235**	0.024	0.231**	1
QUAL	0.127*	0.290**	0.093	0.212**	0.052	1
EMA	0.324**	0.423**	0.327**	0.430**	0.367**	0.324**	1

Note: ** and * indicates significant at 1%, 5%.

Source: Research results

Table 6. Model summary

Model	R	R Square	Adjusted R Square	Std. Error of the Estimate	Durbin-Watson
1	0.657	0.432	0.418	0.24713	1.980

Source: Research results

Table 7. ANOVA

Model		Sum of Squares	df	Mean Square	F	Sig.
1	Regression	11.269	6	1.878	30.752	0.000
	Residual	14.841	243	0.061
	Total	26.110	249

Source: Research results

Table 8. Coefficients^a

Model		Unstandardized Coefficients		Standardized Coefficients	t	Sig.	Collinearity Statistics
		B	Std. Error	Beta			Tolerance	VIF
1	(Constant)	1.357	0.209		6.506	0.000
	BENE	0.084	0.027	0.159	3.111	0.002	0.892	1.121
	COER	0.146	0.039	0.199	3.715	0.000	0.813	1.231
	STRA	0.110	0.031	0.182	3.560	0.000	0.896	1.116
	PERC	0.139	0.036	0.208	3.881	0.000	0.817	1.223
	NORM	0.090	0.018	0.249	4.888	0.000	0.904	1.106
	QUAL	0.127	0.038	0.172	3.351	0.001	0.889	1.125
a. Dependent Variable: EMA

Source: Research results

Table A1. Describe the variables in the study

Variables	Observed variables	Description
COER	COER1	Pressure from government regulations.
	COER2	Pressure from local government regulations.
	COER3	Pressure from the local community.
	COER4	Pressure from the press and media.
	COER5	Pressure from customers.
	COER6	Pressure from shareholders, financial institutions and investors, etc.
	COER7	Pressure from environmental organizations.
NORM	NORM1	Influenced by information communicated by activities related to the environment.
	NORM2	Influenced by the knowledge that employees receive when participating in training courses related to environmental activities.
	NORM3	Influenced by membership in a business association or organization.
BENE	BENE1	Helping enterprises detect many opportunities to increase profits.
	BENE2	Assisting enterprises in calculating product costs more accurately.
	BENE3	Information from EMA will support enterprises in making reports for stakeholders.
	BENE4	Helping enterprises build competitive advantages.
	BENE5	Help enterprises to evaluate the effectiveness of environmental management activities more accurately.
	BENE6	Bring benefits to employees.
	BENE7	Bring benefits to society.
	BENE8	Help enterprises improve their brand value.
STRA	STRA1	Enterprises have a common policy on sustainable development.
	STRA2	Enterprises commit to comply with environmental regulations.
	STRA3	The enterprise aims to provide environmentally friendly “green” products.
	STRA4	The enterprise plans to obtain environmental certifications.
	STRA5	Enterprises have built environmental management solutions for the benefit of society.
PERC	PERC1	Managers have knowledge of EMA.
	PERC2	Managers highly appreciate the usefulness of EMA.
	PERC3	Managers have a high demand for using the information provided by EMA.
	PERC4	Managers are willing to accept the costs incurred when implementing EMA.
QUAL	QUAL1	Accountants with intermediate and college degrees.
	QUAL2	Accountants with a bachelor’s degree in accounting or higher.
	QUAL3	Accountants with certificates of professional accounting in the country such as chief accountant, VACPA, CPA Vietnam, etc.
	QUAL4	Accountants have international professional accounting certificates such as ACCA, CPA, CIMA, etc.
EMA	EMA1	The determination of costs related to the environment.
	EMA2	Classification of environmental-related costs.
	EMA3	Identifying benefits from environmental activities.
	EMA4	Allocating environmental-related costs to products.
	EMA5	Product life cycle analysis.
	EMA6	Material cost flow analysis.
	EMA7	Material flow analysis.
	EMA8	Environmental performance analysis.
	EMA9	Making internal reports related to the environment.