Abstract
The article is based on the fundamental theories, which are the random theory, the legal theory and the stakeholders theory, to evaluate the factors affecting environmental accounting in manufacturing enterprises in Bac Kan province. To address the research objectives of this article, the authors use qualitative methods incorporating with discovery factor analysis (EFA) by sending questionnaires to managers and employees in enterprises. Research results show that five factors that are (1) Business size, (2) stakeholders; (3) Regulations; (4) Qualifications; (5) Business types affect environmental accounting in manufacturing enterprises in Bac Kan province. This is considered as the basis for the author to propose solutions to promote businesses in the area to pay attention to and apply environmental accounting.
Keywords: Environmental accounting, random theory, legal theory, stakeholder theory, influencing factors, enterprises in Bac Kan province.
JEL classification: P28, P48, Q56.
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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
