Influence of Institutional Theory on Application Environmental Cost Management Accounting: Research in Vietnam Manufacturing Enterprises

This study explores the impact of institutional theory factors such as coercive pressure, normative pressure, and mimetic pressure on the application of environmental cost management accounting in Vietnamese manufacturing companies. The research surveyed 323 manufacturing companies in Vietnam using quantitative research methods through questionnaires and regression models. The results indicate that the application of environmental cost management accounting in these companies is only at a moderate level, with businesses not yet placing much emphasis on identifying and analyzing environmental costs; the use of environmental cost information in management decisions is still low. Moreover, the influence of institutional theory factors on the application of environmental cost management accounting is statistically significant.