This study aims to evaluate the effect of contingency elements on environmental management accounting implementation in manufacturing firms in Vietnam. The study used a questionnaire to survey 279 manufacturing firms in Vietnam and the use of structural equation modeling (SEM). Results show that the implementation of environmental management accounting is only at a moderate level ( in the five-point Likert scale) and firms do not focus on the analysis of environmental information, and the implementation of internal reports on the environment is low. |
