Model Proposal: The Impact Of Institutional Pressure And Environmental Proactiveness On The Implementation Of Environmental Management Accounting In Vietnam

Abstract

The objective of the study is to overview previous studies on environmental management accounting, institutional pressure, environmental proactiveness. From there, the study builds research hypotheses and research models that are expected to assess the impact of institutional pressure and mastery. environmental dynamics to the implementation of environmental management accounting for Vietnamese enterprises in the three fields of textiles, agriculture and tourism. Finally, the study also makes some recommendations for implementing environmental governance accounting more effectively.