This paper investigates the role of environmental management accounting on sustainable supply chain management and the link between sustainable supply chain management and efficiency including financial and environmental factors using questionnaire-based survey. | Performance measures and metrics in a supply chain environment Uncertain Supply Chain Management 8 2020 93 104 Contents lists available at GrowingScience Uncertain Supply Chain Management homepage uscm Performance measures and metrics in a supply chain environment Thi Tam Lea a Thuyloi University 175 Tay Son Dong Da Ha Noi Vietnam CHRONICLE ABSTRACT Article history This paper investigates the role of environmental management accounting on sustainable Received July 14 2019 supply chain management and the link between sustainable supply chain management and Received in revised format July efficiency including financial and environmental factors using questionnaire-based survey. 28 2019 The study designed and sent questionnaires to 600 construction material manufacturing Accepted August 5 2019 Available online enterprises in Vietnam and managed to collect 418 valid ones which was processed by SPSS August 5 2019 software. The results show that environmental management accounting had a significantly Keywords positive impact on sustainable supply chain management. Therefore if enterprises adopt Environmental Management environmental management accounting they will more likely implement sustainable supply Accounting chain management more efficiently. On the other hand the findings point out that sustainable Environmental Efficiency supply chain management positively affect to both financial and environmental efficiency. Financial Efficiency Finally the study provides some sound suggestions to Vietnamese construction materials Sustainable Supply Chain manufacturing industry. Management 2020 by the authors licensee Growing Science Canada . 1. Introduction Sustainable development is always the top priority of countries in general and of businesses in particular. This target is strongly promoted from governments customers and stakeholders. Many studies have affirmed that environmental and social affairs have appeared in the supply chain Burritt .
