Studying the Model of Factors Affecting Applying Environmental Management Accounting in Manufacture Enterprises in Vietnam

This article provides an overview and proposes a model of factors influencing the application of environmental management accounting in businesses. The author team analyzes several theories used in environmental management accounting research, including stakeholder theory, institutional theory, and contingency theory. Through qualitative methods, the identified factors include: stakeholder theory, institutional theory, contingency theory, perception of business environment volatility, environmental strategy, and production technology. A comprehensive evaluation of the impacts of these influencing factors helps managers plan to promote the application of environmental cost management accounting to control costs, increase economic efficiency, and aim for sustainable development.