English
20(4)2025
Vai trò trung gian của Thái độ trong mối quan hệ của các nhân tố ngẫu nhiên và Ý định sử dụng Kế toán quản trị môi trường - Trường hợp nghiên cứu tại các doanh nghiệp Đồng bằng sông Cửu Long
Tác giả liên hệ, Email:Ngày nộp: 07-06-2024
Ngày duyệt đăng: 09-08-2024 Ngày xuất bản: 18-10-2024
Tóm tắt
Chỉ số JEL
Từ khóa
Trích dẫn:
Trinh, L. H., & Pham, T. N. (2025). Vai trò trung gian của Thái độ trong mối quan hệ của các nhân tố ngẫu nhiên và Ý định sử dụng Kế toán quản trị môi trường - Trường hợp nghiên cứu tại các doanh nghiệp Đồng bằng sông Cửu Long [The mediating role of Attitude in the relationship between Contingency factors and Intention to use environmental management accounting - Case study at Mekong Delta enterprises]. Tạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh – Kinh tế và Quản trị Kinh doanh, 20(4), 105-120. https://doi.org/10.46223/HCMCOUJS.econ.vi.20.4.3481.2025
Tài liệu tham khảo
Abdel-Kader, M., & Luther, R. (2008). The impact of firm characteristics on management accounting practices: A UK-based empirical analysis. The British Accounting Review, 40(1), 2-27. https://doi.org/10.1016/j.bar.2007.11.003
Ahadiat, N. (2008). Technologies used in accounting education: A study of frequency of use among faculty. Journal of Education for Business, 83(3), 123-134. https://doi.org/https://doi.org/10.3200/JOEB.83.3.123-134
Cadez, S., & Guilding, C. (2008). An exploratory investigation of an integrated contingency model of strategic management accounting. Accounting, Organizations and Society, 33(7/8), 836-863. https://doi.org/10.1016/j.aos.2008.01.003
Cordano, M., & Frieze, I. H. (2000). Pollution reduction preferences of US environmental managers: Applying Ajzen’s theory of planned behavior. Academy of Management Journal, 43(4), 627-641. https://doi.org/https://doi.org/10.5465/1556358
Chenhall, R. H. (2003). Management control systems design within its organizational context: Findings from contingency-based research and directions for the future. Accounting, Organizations and Society, 28(2), 127-168. https://doi.org/10.1016/S0361-3682(01)00027-7
Christ, K. L., & Burritt, R. L. (2013). Environmental management accounting: The significance of contingent variables for adoption. Journal of Cleaner production, 41, 163-173. https://doi.org/10.1016/j.jclepro.2012.10.007
Davey, H., & Coombes, R. (1996). A review of accountant and corporate involvement in environmental accounting in New Zealand. Asian Review of Accounting, 4(2), 100-124. https://doi.org/https://doi.org/10.1108/eb060677h
Deegan, C., & Gordon, B. (1996). A study of the environmental disclosure practices of Australian corporations. Accounting and Business Research, 26(3), 187-199. https://doi.org/https://doi.org/10.1080/00014788.1996.9729510
Dent, J. F. (1990). Strategy, organization and control: Some possibilities for accounting research. Accounting, Organizations and Society, 15(1/2), 3-25. https://doi.org/10.1016/0361-3682(90)90010-R
Dillman, D. A. (2011). Mail and Internet surveys: The tailored design method-2007 update with new Internet, visual, and mixed-mode guide. John Wiley & Sons.
Ferreira, A., Moulang, C., & Hendro, B. (2010). Environmental management accounting and innovation: An exploratory analysis. Accounting, Auditing & Accountability Journal, 23(7), 920-948. https://doi.org/10.1108/09513571011080180
Fishbein, M., & Ajzen, I. (2011). Predicting and changing behavior: The reasoned action approach. Psychology Press.
Fornell, C., & Larcker, D. F. (1981). Structural equation models with unobservable variables and measurement error: Algebra and statistics. Journal of Marketing Research, 18(3), 382-388. https://doi.org/10.1177/002224378101800313
Frost, G. R., & Seamer, M. (2002). Adoption of environmental reporting and management practices: An analysis of New South Wales public sector entities. Financial Accountability & Management, 18(2), 103-127. https://doi.org/10.1111/1468-0408.00147
Frost, G. R., & Wilmshurst, T. D. (2000). The adoption of environment-related management accounting: An analysis of corporate environmental sensitivity. Accounting Forum, 24(4), 344-365. https://doi.org/10.1111/1467-6303.00045
Goodhue, D. L., Lewis, W., & Thompson, R. (2012). Does PLS have advantages for small sample size or non-normal data? MIS quarterly, 36(3), 981-1001. https://doi.org/https://doi.org/10.2307/41703490
Gordon, L. A., & Narayanan, V. K. (1984). Management accounting systems, perceived environmental uncertainty and organization structure: An empirical investigation. Accounting, Organizations and Society, 9(1), 33-47. https://doi.org/https://doi.org/10.1016/0361-3682(84)90028-X
Hair Jr, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2021). A primer on Partial Least Squares Structural Equation Modeling (PLS-SEM). Sage.
Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When to use and how to report the results of PLS-SEM. European Business Review, 31(1), 2-24. https://doi.org/https://doi.org/10.1108/EBR-11-2018-0203
Henri, J. F., & Journeault, M. (2008). Environmental performance indicators: An empirical study of Canadian manufacturing firms. Journal of Environmental Management, 87(1), 165-176. https://doi.org/https://doi.org/10.1016/j.jenvman.2007.01.009
Herzig, C., Viere, T., Schaltegger, S., & Burritt, R. L. (2012). Environmental management accounting: Case studies of South-East Asian companies. Routledge.
Hoque, Z. (2004). A contingency model of the association between strategy, environmental uncertainty and performance measurement: Impact on organizational performance. International Business Review, 13(4), 485-502. https://doi.org/https://doi.org/10.1016/j.ibusrev.2004.04.003
International Federation of Accountant (IFAC). (2005). International guidance document on environmental management accounting. https://www.ifac.org/knowledge-gateway/ professional-accountants-business-paib/publications/international-guidance-document-environmental-management-accounting
Jasch, C. (2003). The use of Environmental Management Accounting (EMA) for identifying environmental costs. Journal of Cleaner Production, 11(6), 667-676. https://doi.org/10.1016/s0959-6526(02)00107-5
Kokubu, K., & Nashioka, E. (2005). Environmental management accounting practices in Japan. In P. M. Rikhardsson, M. Bennett, J. J. Bouma, & S. Schaltegger (Eds.), Implementing environmental management accounting: Status and challenges (pp. 321-342). Springer Netherlands. https://doi.org/10.1007/1-4020-3373-7_16
Kokubu, K., Nashioka, E., Saio, K., & Imai, S. (2003). Two governmental initiatives on environmental management accounting and corporate practices in Japan. In M. Bennett, P. M. Rikhardsson, & S. Schaltegger (Eds.), Environmental management accounting - purpose and progress (pp. 89-113). Springer Netherlands. https://doi.org/10.1007/978-94-010-0197-7_6
Kwakwa, P. A., Alhassan, H., Aboagye, S., & Asale, M. A. (2024). Electricity conservation intention among university students in Northern Ghana: An assessment of the drivers for some electrical appliances. Cleaner and Responsible Consumption, 12, Article 100171. https://doi.org/10.1016/j.clrc.2024.100171
Latan, H., Jabbour, C. J. C., de Sousa Jabbour, A. B. L., Wamba, S. F., & Shahbaz, M. (2018). Effects of environmental strategy, environmental uncertainty and top management’s commitment on corporate environmental performance: The role of environmental management accounting. Journal of Cleaner Production, 180, 297-306. https://doi.org/10.1016/j.jclepro.2018.01.106
Lewis, G. J., & Harvey, B. (2001). Perceived environmental uncertainty: The extension of Miller’s scale to the natural environment. Journal of Management Studies, 38(2), 201-234. https://doi.org/https://doi.org/10.1111/1467-6486.00234
Mokhtar, N., Jusoh, R., & Zulkifli, N. (2016). Corporate characteristics and Environmental Management Accounting (EMA) implementation: Evidence from Malaysian Public Listed Companies (PLCs). Journal of Cleaner Production, 136, 111-122. https://doi.org/10.1016/j.jclepro.2016.01.085
Nkundabanyanga, S. K., Muramuzi, B., & Alinda, K. (2021). Environmental management accounting, board role performance, company characteristics and environmental performance disclosure. Journal of Accounting & Organizational Change, 17(5), 633-659. https://doi.org/10.1108/JAOC-03-2020-0035
Nguyen, O. T. N. (2016). Các nhân tố ảnh hưởng đến ý định áp dụng kế toán quản trị môi trường (EMA) tại các doanh nghiệp sản xuất khu vực phía Nam Việt Nam [Factors influencing the intention to apply Environmental Management Accounting (EMA) in manufacturing enterprises in the Southern region of Vietnam] [Master's thesis, University of Economics Ho Chi Minh City]. https://digital.lib.ueh.edu.vn/handle/UEH/54249
Osborn, D. (2005). Process and content: Visualizing the policy challenges of environmental management accounting. In P. M. Rikhardsson, M. Bennett, J. J. Bouma, & S. Schaltegger (Eds.), Implementing environmental management accounting: Status and challenges
(pp. 81-101). Springer Netherlands. https://doi.org/10.1007/1-4020-3373-7_5
Otley (1980). The contingency theory of management accounting: Achievement and prognosis. In Readings in accounting for management control (pp. 83-106). Springer. https://doi.org/10.1007/978-1-4899-7138-8
Otley (2016). The contingency theory of management accounting and control: 1980 - 2014. Management Accounting Research, 31, 45-62. https://doi.org/10.1016/j.mar.2016.02.001
Patten, D. M. (2002). The relation between environmental performance and environmental disclosure: A research note. Accounting, Organizations and Society, 27(8), 763-773. https://doi.org/10.1016/S0361-3682(02)00028-4
Paul, J., Modi, A., & Patel, J. (2016). Predicting green product consumption using theory of planned behavior and reasoned action. Journal of Retailing Consumer Services, 29,
123-134. https://doi.org/10.1016/j.jretconser.2015.11.006
Pondeville, S., Swaen, V., & De Rongé, Y. (2013). Environmental management control systems: The role of contextual and strategic factors. Management Accounting Research, 24(4), 317-332. https://doi.org/https://doi.org/10.1016/j.mar.2013.06.007
Phan, T. N., Baird, K., & Su, S. (2017). The use and effectiveness of environmental management accounting. Australasian Journal of Environmental Management, 24(4), 355-374. https://doi.org/10.1080/14486563.2017.1354235
Qian, W., Burritt, R., & Monroe, G. (2011). Environmental management accounting in local government: A case of waste management. Accounting, Auditing & Accountability Journal, 24(1), 93-128. https://doi.org/10.1108/09513571111098072
Tashakor, S., Appuhami, R., & Munir, R. (2019). Environmental management accounting practices in Australian cotton farming: The use of the theory of planned behaviour. Accounting, Auditing Accountability Journal, 32(4), 1175-1202. https://doi.org/https://doi.org/10.1108/AAAJ-04-2018-3465f
Thoradeniya, P., Lee, J., Tan, R., & Ferreira, A. (2015). Sustainability reporting and the theory of planned behaviour. Accounting, Auditing Accountability Journal, 28(7), 1099-1137. https://doi.org/https://doi.org/10.1108/AAAJ-08-2013-1449
Venturelli, A., & Pilisi, A. (2005). Environmental management accounting in small and medium-sized enterprises. In P. M. Rikhardsson, M. Bennett, J. J. Bouma, & S. Schaltegger (Eds.), Implementing environmental management accounting: Status and challenges
(pp. 207-235). Springer Netherland. https://doi.org/10.1007/1-4020-3373-7_11
Warhurst, A. (2005). Future roles of business in society: The expanding boundaries of corporate responsibility and a compelling case for partnership. Futures, 37(2), 151-168. https://doi.org/https://doi.org/10.1016/j.futures.2004.03.033
Weidman, S. M., Curatola, A. P., & Linnehan, F. (2010). An experimental investigation of the intentions to accrue and disclose environmental liabilities. In C. R. Lehman (Ed.), Ethics, equity, and regulation (Vol. 15, pp. 195-243). Emerald Group Publishing Limited. https://doi.org/10.1108/S1041-7060(2010)0000015011
Wilmshurst, T. D., & Frost, G. R. (2000). Corporate environmental reporting: A test of legitimacy theory. Accounting, Auditing & Accountability Journal, 13(1), 10-26. https://doi.org/10.1108/09513570010316126
© The Author(s) 2025. This is an open access publication under CC BY NC licence.