ManuScript Details
Paper Id:
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IJARW1659
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Title:
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RELATIONSHIP BETWEEN APPLICATION LEVEL OF ENVIRONMENTAL MANAGEMENT ACCOUNTING AND DEVELOPMENT STAGES OF CLEANER PRODUCTION STRATEGY IN STEEL MANUFACTURING ENTERPRISES IN VIETNAM
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Published in: |
International Journal Of All Research Writings |
Publisher: |
IJARW |
ISSN: |
2582-1008 |
Volume / Issue: |
Volume 3 Issue 11 |
Pages: |
7
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Published On: |
5/20/2022 2:22:34 AM (MM/dd/yyyy) |
Main Author Details
Name:
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Nguyen Thi Nga |
Institute: |
Thai Nguyen University of Economics and Business Administration |
Co - Author Details
Author Name |
Author Institute |
Nguyen Trong Nghia |
Thai Nguyen University of Economics and Business Administration |
Abstract
Research Area:
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Accounting, Banking |
KeyWord: |
Environmental management accounting (EMA), application, steel manufacturing enterprises, Vietnam. |
Abstract: |
The theoretical framework of environmental management accounting (EMA) proposes a number of tools to assist managers in making decisions to solve problems of environmental impacts in enterprises. This study aims to find out the relationship between the stages of cleaner production strategy development and the application of EMA in Vietnamese steel manufacturing enterprises. The results show that, in steel manufacturing enterprises that only develop cleaner production strategy at the regulatory compliance stage, the extent of EMA application is also limited by traditional management accounting, focusing mainly on dealing with environmental problems after they have arisen. Steel manufacturing enterprises develop a cleaner production strategy at the prevention stage, the EMA is almost fully applied, and the main purpose of using EMA is to save costs, improve efficiency and make long-term capital investment decisions. With a group of businesses actively developing a voluntary cleaner production strategy, EMA is used as an integrated tool to improve sustainability and gain a competitive advantage. |
Citations
Copy and paste a formatted citation or use one of the links to import into a bibliography manager and reference.
IEEE
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Nguyen Thi Nga, Nguyen Trong Nghia , "RELATIONSHIP BETWEEN APPLICATION LEVEL OF ENVIRONMENTAL MANAGEMENT ACCOUNTING AND DEVELOPMENT STAGES OF CLEANER PRODUCTION STRATEGY IN STEEL MANUFACTURING ENTERPRISES IN VIETNAM", International Journal Of All Research Writings,
vol. 3, no. 11, pp. 108-114, 2022.
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MLA
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Nguyen Thi Nga, Nguyen Trong Nghia "RELATIONSHIP BETWEEN APPLICATION LEVEL OF ENVIRONMENTAL MANAGEMENT ACCOUNTING AND DEVELOPMENT STAGES OF CLEANER PRODUCTION STRATEGY IN STEEL MANUFACTURING ENTERPRISES IN VIETNAM." International Journal Of All Research Writings,
vol 3, no. 11, 2022, pp. 108-114.
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APA
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Nguyen Thi Nga, Nguyen Trong Nghia (2022). RELATIONSHIP BETWEEN APPLICATION LEVEL OF ENVIRONMENTAL MANAGEMENT ACCOUNTING AND DEVELOPMENT STAGES OF CLEANER PRODUCTION STRATEGY IN STEEL MANUFACTURING ENTERPRISES IN VIETNAM. International Journal Of All Research Writings,
3(11), 108-114.
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RELATIONSHIP BETWEEN APPLICATION LEVEL OF ENVIRONMENTAL MANAGEMENT ACCOUNTING AND DEVELOPMENT STAGES OF CLEANER PRODUCTION STRATEGY IN STEEL MANUFACTURING ENTERPRISES IN VIETNAM
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RELATIONSHIP BETWEEN APPLICATION LEVEL OF ENVIRONMENTAL MANAGEMENT ACCOUNTING AND DEVELOPMENT STAGES OF CLEANER PRODUCTION STRATEGY IN STEEL MANUFACTURING ENTERPRISES IN VIETNAM
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