Environmental accounting for sustainable development: An empirical study in Vietnam

Giang, Nguyen Phu; Binh, Ta Quang; Thuy, Lai Thi Thu; Ha, Dao Ngoc; Loan, Cao Hong

doi:10.5267/j.msl.2019.12.005

Cited by 10 publications

(7 citation statements)

References 5 publications

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“…The study focuses on the Niger Delta area of Nigeria, using spearman's rank correlation and chisquare to analyse the bidirectional relationship between economic stability, sustainable development and environmental accounting, their study reveals that environmental accounting is imperative for sustainable development in Nigeria and should be absorbed by all companies which fall within the purview of the Niger Delta domain of Nigeria. Giang, Binh, Thuy,Ha and Loan(2020) examines Environmental Accounting (EA) for Sustainable Development (SD) in Vietnamese companies. The samples cut across 80 companies such as mining, manufacturing, and processing industries.…”

Section: Prior Empirical Evidence On Environmental Accounting (Ea) Anmentioning

confidence: 99%

Environmental Accounting and Corporate Sustainability: A Research Synthesis

Ekundayo¹,

Odhigu²

2020

IJBM

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The paper examined the extent of environmental accounting and its relationship with corporate sustainability with an ardent focus on controversies, contradictions, gaps and relationships with previous explorations. The researchers adopted an assiduous literature review approach on the diverse perspectives of investigators and scholars through probing into their conceptualizations, empiricism and theoretical underpinnings of industrialized nations, emerging economies and least developed countries. The analysis provides a comprehensive overview of recent studies on multiple dimensions of environmental accounting and their interrelationship with corporate sustainability. We observed that there was a broad gap on the issue of profitability, financial leverage, industry type and social and moral responsibility of environmental accounting. Additionally, we also discovered that the relationship between environmental accounting and corporate sustainability has not been effectively established in emerging economies. Premised on this intriguing findings, it was recommended that standard setters should yield to the incessant calls and proposals canvassed by renowned scholars for directives bordering on the establishment of International Financial Reporting Standards (IFRS) on environmental accounting (EA) in order to enhance corporate sustainability (CS).

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Section: Prior Empirical Evidence On Environmental Accounting (Ea) Anmentioning

confidence: 99%

Environmental Accounting and Corporate Sustainability: A Research Synthesis

Ekundayo¹,

Odhigu²

2020

IJBM

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“…La investigación actual también se orienta a medir las influencias de la intención de comportamiento para realizar prácticas de contabilidad medioambiental para la sostenibilidad de las empresas, donde los autores consideran que el coste real de los impactos ambientales de las operaciones se contabilizan de manera cuestionable en los sistemas de contabilidad convencionales (Chen et al, 2020), por tanto, es importante generar una especialización en control medioambiental que logre una pretensión demostrativa. La contabilidad ambiental tiene que ser precisa para enunciar la información, solo así se logrará el desarrollo sostenible (Giang et al, 2020), existe una desigualdad estructural porque no hay enfoques comunes en todo el mundo para identificar los indicadores de desarrollo sostenible, incluyendo su componente ambiental (Yermolenko et al, 2020). Bajo el enfoque crítico, resaltan los impulsos al cambio y la resolución de conflictos, especialmente en el sector minero, los gobiernos han generado una desigualdad estructural, despertando el espíritu denunciante, no hay indicios de encontrar estados que corrijan el mercado.…”

Section: Categoría 3: Enfoque Críticounclassified

Consideraciones epistemológicas de la contabilidad ambiental

Paucarchuco¹,

Gómez²,

Cisneros³

2023

prometeica

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La presente investigación, tiene por objeto delimitar las consideraciones epistemológicas de la contabilidad ambiental desde tres categorías: funcionalista, interpretativo y crítico, cada una de ellas con 16 subcategorías. La metodología utilizada es de carácter exploratoria, cualitativa, basada en un análisis documental de artículos científicos arbitrados en la más alta exigencia científica (SCOPUS), bajo filtros de búsqueda exacta, con procesamiento sistemático a través de ATLAS.ti9. Los resultados muestran un mayor enraizamiento en el enfoque crítico, destacando el impulso al cambio, los estudios de conflictos, la desigualdad estructural; seguido del enfoque funcionalista, donde predomina el interés por la claridad, el rigor conceptual, así como la pretensión demostrativa y el espíritu de precisión y certeza; finalmente, en el enfoque interpretativo se buscan prácticas racionalizadoras, con una intención comprensiva que impulse a un proceso de resolución.

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“…Beberapa ahli berpendapat bahwa akuntansi lingkungan harus lebih dari sekedar mengukur dan melaporkan dampak lingkungan, serta mencakup strategi untuk mengurangi dampak tersebut. (Burritt et al, 2019b;Giang et al, 2020a;Liu & Bai, 2022). Hal ini dapat mencakup dimasukkannya pertimbangan lingkungan ke dalam perencanaan dan penganggaran keuangan, serta menetapkan target untuk mengurangi dampak lingkungan.…”

Section: Akuntansi Lingkungan Dan Bisnis Berkelanjutanunclassified

“…Persepsi ini memengaruhi penentuan pengadopsian akuntansi lingkungan. Faktor ini membentuk tiga hipotesis pertama (Giang et al, 2020b). Oleh karena itu, biaya yang dirasakan lebih tinggi dan tingkat kesulitan lebih besar akan menurunkan kontrol perilaku yang dianggap perlu dalam akuntansi lingkungan.…”

Section: Pengembangan Hipotesisunclassified

Praktik akuntansi lingkungan pada sektor ekonomi kreatif Indonesia: Studi niat perilaku UMKM milenial

Alfarizi

2023

JATI

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Global environmental problems are receiving increasing attention from academics, policymakers, regulators, activists, and the public. Although economically significant, Indonesian Micro, Small, and Medium Enterprises (MSME) are the main contributors to environmental pollution. Environmental Accounting (EA) calculates the cost of the environmental impact of business operations. However, it is unclear whether environmental impact costs have been calculated in traditional accounting. The millennial generation dominates MSME owners in Indonesia. This study analyzes the factors that encourage the intention of millennial MSME owners to apply Environmental Accounting Practices. This study uses the theory of planned behavior and an online survey with 164 respondents. Data analysis using PLS-SEM. The results show that the benefits of environmental accounting, price, complex integration, and subjective norms affect the attitude of millennial MSME owners toward environmental accounting. The price and complexity of integration encourage millennial MSME owners to control their behavior. Organizational environmental regulations and orientation have no significant effect. Subjective norms, attitudes, and behavioral controls affect the behavioral intention of environmental accounting in millennial generation MSMEs. These findings are essential for MSME owners, policymakers, MSME associations, and Indonesian academics.

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Environmental accounting for sustainable development: An empirical study in Vietnam

Cited by 10 publications

References 5 publications

Environmental Accounting and Corporate Sustainability: A Research Synthesis

Environmental Accounting and Corporate Sustainability: A Research Synthesis

Consideraciones epistemológicas de la contabilidad ambiental

Praktik akuntansi lingkungan pada sektor ekonomi kreatif Indonesia: Studi niat perilaku UMKM milenial

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