Abstract
Green growth has become a global trend, with the goal of sustainable socio-economic development. This trend of economic development is a reasonable, coherent and harmonious combination of social, environmental and economic development, ensuring no consequences and harm to the future. Green growth is very important for enterprises in the cement production field, expressed through the environmental accounting information system. This research analyzes the effects of financial resources and competitive environment factors on the environmental accounting in cement processing enterprises through a survey of 106 managers at all levels, chief and CP Accountants of 46 Vietnam cement processing companies. It is shown from the results of the analysis that environmential accounting is both directly and indirectly influenced by factors such as fianancial resources and competitive environment.
Keywords: Environmental accounting, financial resourcces, competitive environment, cement processing enterprises.
JEL classification: G, G3
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Ban biên tập Tạp chí Kinh tế & Quản trị Kinh doanh
Phòng 514, Nhà điều hành, trường Đại học Kinh tế & Quản trị Kinh doanh
Địa chỉ: Phường Tân Thịnh, thành phố Thái Nguyên
Email: tapchikt-qtkd@tueba.edu.vn; Điện thoại: 0208.3903373
