Factors affecting the application of environmental management accounting in construction companies in Ho Chi Minh City

Abstract

This research was aimed to identify and measure the factors affecting the adoption of environmental management accounting in the construction companies in Ho Chi Minh City. The model is tested using data collected from a sample of 200 Ho Chi Minh City construction companies, the survey period is 2 months from October to December 2017. The methodology includes qualitative and quantitative. Analytical techniques include descriptive statistics, scale reliability tests, EFA analysis, linear regression. There are 6 factors that positively influence environmental management accounting in the construction companies in Ho Chi Minh City, including the support of government, company size, manager perception, business strategy, corporate culture, the cost of organizing the environmental management accounting system, construction industry and qualified internal accountant. Research results show the positive role of applying environmental management accounting in corporate governance. The study suggests some policies for government agencies and managers involved in applying environmental management accounting in improving the efficiency of economic and environmental management in companies.