ManuScript Details
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Paper Id:
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IJARW2675
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Title:
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THE IMPACT OF ENVIRONMENTAL MANAGEMENT ACCOUNTING ON ENVIRONMENTAL PERFORMANCE: THE MEDIATING ROLE OF KNOWLEDGE MANAGEMENT
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| Published in: |
International Journal Of All Research Writings |
| Publisher: |
IJARW |
| ISSN: |
2582-1008 |
| Volume / Issue: |
Volume 6 Issue 12 |
| Pages: |
6
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| Published On: |
6/9/2025 1:29:42 AM (MM/dd/yyyy) |
Main Author Details
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Name:
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Nga Nguyen Thi Hang |
| Institute: |
Ho Chi Minh University of Banking |
Co - Author Details
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Author Institute |
Abstract
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Research Area:
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Accounting, Banking |
| KeyWord: |
Accounting, Knowledge Management, Environmental, Performance. |
| Abstract: |
The objective of this study is to explore the relationship between Environmental Management Accounting (EMA), Knowledge Management (KM), and Environmental Performance (EP) in the context of manufacturing enterprises in Ho Chi Minh City, Vietnam. Grounded in Stakeholder Theory and Institutional Theory, the study proposes and tests a mediation model in which EMA positively influences EP through the mediating role of KM. The analysis of data collected from manufacturing firms reveals that EMA has a positive and statistically significant effect on both KM and EP. Additionally, KM is found to positively impact EP. Notably, EMA also exerts an indirect effect on EP through KM, highlighting the critical mediating role of knowledge in enhancing environmental performance. These findings carry important practical implications, suggesting that the integration of environmental accounting systems with knowledge management can help manufacturing firms improve their sustainability outcomes. The study contributes to expanding both theoretical understanding and practical application of EMA in the context of emerging economies such as Vietnam. |
Citations
Copy and paste a formatted citation or use one of the links to import into a bibliography manager and reference.
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IEEE
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Nga Nguyen Thi Hang, "THE IMPACT OF ENVIRONMENTAL MANAGEMENT ACCOUNTING ON ENVIRONMENTAL PERFORMANCE: THE MEDIATING ROLE OF KNOWLEDGE MANAGEMENT", International Journal Of All Research Writings,
vol. 6, no. 12, pp. 26-31, 2025.
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MLA
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Nga Nguyen Thi Hang "THE IMPACT OF ENVIRONMENTAL MANAGEMENT ACCOUNTING ON ENVIRONMENTAL PERFORMANCE: THE MEDIATING ROLE OF KNOWLEDGE MANAGEMENT." International Journal Of All Research Writings,
vol 6, no. 12, 2025, pp. 26-31.
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APA
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Nga Nguyen Thi Hang (2025). THE IMPACT OF ENVIRONMENTAL MANAGEMENT ACCOUNTING ON ENVIRONMENTAL PERFORMANCE: THE MEDIATING ROLE OF KNOWLEDGE MANAGEMENT. International Journal Of All Research Writings,
6(12), 26-31.
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THE IMPACT OF ENVIRONMENTAL MANAGEMENT ACCOUNTING ON ENVIRONMENTAL PERFORMANCE: THE MEDIATING ROLE OF KNOWLEDGE MANAGEMENT
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THE IMPACT OF ENVIRONMENTAL MANAGEMENT ACCOUNTING ON ENVIRONMENTAL PERFORMANCE: THE MEDIATING ROLE OF KNOWLEDGE MANAGEMENT
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