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20(3)2025

Tổng quan tài liệu về kế toán quản trị môi trường: Phương pháp phân tích trắc lượng thư mục


Tác giả - Nơi làm việc:
Tăng Thành Phước - Trường Đại học Bạc Liêu, Bạc Liêu , Việt Nam
Tác giả liên hệ, Email: Tăng Thành Phước - ttphuoc@blu.edu.vn
Ngày nộp: 24-09-2024
Ngày duyệt đăng: 22-11-2024
Ngày xuất bản: 13-01-2025

Tóm tắt
Kế toán quản trị môi trường (Environmental Management Accounting-EMA) là một công cụ quan trọng nhằm đảm bảo tính bền vững cho các Doanh Nghiệp (DN). EMA giúp DN theo dõi và đánh giá các hoạt động môi trường thông qua việc cung cấp thông tin tài chính và phi tài chính, hỗ trợ ra quyết định chiến lược. Với sự gia tăng mối quan tâm về môi trường và trách nhiệm xã hội, EMA trở thành công cụ hữu ích trong việc tối ưu hóa hiệu suất kinh tế và giảm thiểu tác động môi trường. Bằng cách phân tích dữ liệu từ cơ sở Scopus trong giai đoạn từ năm 2000 đến tháng 08 năm 2024 với tổng số 245 bài báo và áp dụng phương pháp phân tích trắc lượng thư mục, nghiên cứu đã xác định các chủ đề quan trọng của EMA như khung lý thuyết, ứng dụng thực tiễn, và mối liên hệ với hiệu suất môi trường và tài chính của DN. Các xu hướng nghiên cứu mới nổi bao gồm kinh tế tuần hoàn và đổi mới xanh, dự báo rằng EMA sẽ ngày càng quan trọng trong việc giúp DN đạt được mục tiêu phát triển bền vững.

Chỉ số JEL
M41

Từ khóa
kế toán quản trị môi trường; phân tích trắc lượng thư mục

Toàn văn:
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Trích dẫn:

Tang, P. T. (2025). Tổng quan tài liệu về kế toán quản trị môi trường: Phương pháp phân tích trắc lượng thư mục [An overview of the literature on environmental management accounting: Bibliometric analysis method]. Tạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh – Kinh tế và Quản trị Kinh doanh, 20(3), 111-128. https://doi.org/10.46223/HCMCOUJS.econ.vi.20.3.3753.2025


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