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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| Format: | Article |
| Language: | Vietnamese |
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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 |
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| Online Access: | https://journalofscience.ou.edu.vn/index.php/econ-vi/article/view/3481 |
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| _version_ | 1850032419593256960 |
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| author | Trịnh Hữu Lực Phạm Ngọc Toàn |
| author_facet | Trịnh Hữu Lực Phạm Ngọc Toàn |
| author_sort | Trịnh Hữu Lực |
| collection | DOAJ |
| description | 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. |
| format | Article |
| id | doaj-art-640a90e52aef4c3791f424b149a913b5 |
| institution | DOAJ |
| issn | 2734-9306 2734-9578 |
| language | Vietnamese |
| publishDate | 2024-10-01 |
| publisher | TẠP CHÍ KHOA HỌC ĐẠI HỌC MỞ THÀNH PHỐ HỒ CHÍ MINH |
| record_format | Article |
| series | Tạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh - Kinh tế và Quản trị kinh doanh |
| spelling | doaj-art-640a90e52aef4c3791f424b149a913b52025-08-20T02:58:38ZvieTẠP CHÍ KHOA HỌC ĐẠI HỌC MỞ THÀNH PHỐ HỒ CHÍ MINHTạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh - Kinh tế và Quản trị kinh doanh2734-93062734-95782024-10-0120410512010.46223/HCMCOUJS.econ.vi.20.4.3481.20252255The mediating role of Attitude in the relationship between Contingency factors and Intention to use environmental management accounting - Case study at Mekong Delta enterprisesTrịnh Hữu Lực0Phạm Ngọc Toàn1Trường Đại học Bạc Liêu, Bạc LiêuTrường Kinh doanh, Đại học Kinh tế Thành phố Hồ Chí Minh, Thành phố Hồ Chí MinhThe 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.https://journalofscience.ou.edu.vn/index.php/econ-vi/article/view/3481kế toán quản trị môi trườngnhân tố ngẫu nhiênthái độý định |
| spellingShingle | Trịnh Hữu Lực Phạm Ngọc Toàn 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 kế toán quản trị môi trường nhân tố ngẫu nhiên thái độ ý định |
| title | The mediating role of Attitude in the relationship between Contingency factors and Intention to use environmental management accounting - Case study at Mekong Delta enterprises |
| title_full | The mediating role of Attitude in the relationship between Contingency factors and Intention to use environmental management accounting - Case study at Mekong Delta enterprises |
| title_fullStr | The mediating role of Attitude in the relationship between Contingency factors and Intention to use environmental management accounting - Case study at Mekong Delta enterprises |
| title_full_unstemmed | The mediating role of Attitude in the relationship between Contingency factors and Intention to use environmental management accounting - Case study at Mekong Delta enterprises |
| title_short | The mediating role of Attitude in the relationship between Contingency factors and Intention to use environmental management accounting - Case study at Mekong Delta enterprises |
| title_sort | mediating role of attitude in the relationship between contingency factors and intention to use environmental management accounting case study at mekong delta enterprises |
| topic | kế toán quản trị môi trường nhân tố ngẫu nhiên thái độ ý định |
| url | https://journalofscience.ou.edu.vn/index.php/econ-vi/article/view/3481 |
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