YẾU TỐ ẢNH HƯỞNG VÀ HÀM Ý CHÍNH SÁCH ĐỐI VỚI VIỆC ÁP DỤNG KẾ TOÁN QUẢN TRỊ MÔI TRƯỜNG TRONG CÁC DOANH NGHIỆP SẢN XUẤT TRÊN ĐỊA BÀN THÀNH PHỐ HÀ NỘI

Abstract

This study examines the factors influencing the adoption of Environmental Management Accounting in manufacturing enterprises in Hà Nội based on a survey of 300 firms. The regression results indicate that the model is statistically significant (adjusted R² = 0.62). Managerial awareness and firm resources are the most influential factors, followed by regulatory pressure and market-related factors, while implementation cost acts as a significant barrier. The findings suggest that promoting EMA adoption requires a combination of institutional improvement and enhancement of firms’ internal capabilities and managerial awareness to achieve sustainable development