Manager Factors Affecting the Application of Environmental Management Accounting: Case Study at Coal Mining Enterprises Belonging to Vietnam Coal - Mineral Group

In the context of globalization and strong economic development, manufacturing enterprises in general and the coal and mineral mining industry in particular are facing major challenges related to environmental protection. School and exercise social responsibility. This poses an urgent need for the systematic and effective implementation of environmental impact measurement and management methods. The article analyzes survey data of 17 coal mining enterprises under the Vietnam Coal and Mineral Group on the influence of administrator factors on the application of environmental management accounting. Through analyzing data collected using SPSS26 software, regression test results show that administrator factors such as: Administrator's awareness, Administrator's qualifications have a positive impact on the application of accounting. Environmental management accounting. From the research results, the article proposes solutions to enhance the application of environmental management accounting at coal mining enterprises under the Vietnam Coal and Mineral Industries Group.