The mediating role of Attitude in the relationship between Contingency factors and Intention to use environmental management accounting - Case study at Mekong Delta enterprises
The study examines the mediating role of Attitude towards Environmental Management Accounting (EMA) usage in the relationship between contingency factors and the Intention to use EMA. Data were provided by Chief Accountants through a survey questionnaire with an established scale, all of which were...
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| Main Authors: | , |
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| Format: | Article |
| Language: | Vietnamese |
| Published: |
TẠP CHÍ KHOA HỌC ĐẠI HỌC MỞ THÀNH PHỐ HỒ CHÍ MINH
2024-10-01
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| Series: | Tạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh - Kinh tế và Quản trị kinh doanh |
| Subjects: | |
| Online Access: | https://journalofscience.ou.edu.vn/index.php/econ-vi/article/view/3481 |
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| Summary: | The study examines the mediating role of Attitude towards Environmental Management Accounting (EMA) usage in the relationship between contingency factors and the Intention to use EMA. Data were provided by Chief Accountants through a survey questionnaire with an established scale, all of which were processed with the PLS-SEM model to assess reliability, validity, and test hypotheses. The analysis results show that contingency factors impact the Intention to use EMA. However, Attitude only plays a mediating role in the relationship originating from two variables: Environmental Uncertainty and Size. These results extend the understanding of EMA formation and provide a basis for stakeholders to consider decision-making in management situations. |
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| ISSN: | 2734-9306 2734-9578 |