• 主题
高级搜索  >
历史搜索 清空历史
首页> 外文会议>International Conference on Green Technology and Sustainable Development >Factors Affecting the Application of Environmental Management Accounting in Construction Companies in Ho Chi Minh City
【24h】

Factors Affecting the Application of Environmental Management Accounting in Construction Companies in Ho Chi Minh City

机译：影响胡志明市建筑公司环境管理会计应用的因素

获取原文
页面导航
  • 摘要
  • 著录项
  • 相似文献
  • 相关主题

摘要

This research was aimed to identify and measure the factors affecting the adoption of environmental management accounting in the construction companies in Ho Chi Minh City. The model is tested using data collected from a sample of 200 Ho Chi Minh City construction companies, the survey period is 2 months from October to December 2017. The methodology includes qualitative and quantitative. Analytical techniques include descriptive statistics, scale reliability tests, EFA analysis, linear regression. There are 6 factors that positively influence environmental management accounting in the construction companies in Ho Chi Minh City, including the support of government, company size, manager perception, business strategy, corporate culture, the cost of organizing the environmental management accounting system, construction industry and qualified internal accountant. Research results show the positive role of applying environmental management accounting in corporate governance. The study suggests some policies for government agencies and managers involved in applying environmental management accounting in improving the efficiency of economic and environmental management in companies.
机译：本研究旨在确定和衡量影响胡志明市建筑公司采用环境管理会计的因素。该模型使用从胡志明市200家建筑公司的样本中收集的数据进行测试，调查期为2个月，从2017年10月至2017年12月。该方法包括定性和定量分析。分析技术包括描述性统计，量表可靠性测试，EFA分析，线性回归。对胡志明市建筑公司的环境管理会计产生积极影响的6个因素包括政府的支持，公司规模，经理的看法，业务战略，企业文化，组织环境管理会计制度的成本，建筑业和合格的内部会计师。研究结果表明，在公司治理中应用环境管理会计具有积极作用。该研究提出了一些针对政府机构和管理人员的政策，这些政策机构和管理人员应采用环境管理会计来提高公司经济和环境管理的效率。

著录项

相似文献

  • 外文文献
  • 中文文献
  • 专利
获取原文

客服邮箱：kefu@zhangqiaokeyan.com

京公网安备：11010802029741号 ICP备案号：京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有

  • 客服微信

  • 服务号