Page 318 - Ebook HTKH 2024

Although the benefits and importance of environmental cost accounting have been
studied extensively in the literature, research on environmental cost accounting remains

limited in developing countries. Therefore, the study of environmental cost accounting
in several countries worldwide and lessons for textile enterprises in Northern Vietnam
is essential and highly significant. It aims to help textile enterprises reduce costs,
innovate products, adopt cleaner production processes, better price their products, and
increase shareholder value. These benefits will enhance the reputation of enterprises,
thereby creating sustainable performance and development.
2. Research methods
To collect information for the research process, the author mainly uses qualitative

research methods for each research content, aiming to explore, describe and analyze the
characteristics of the business environment. business where research is conducted from
the researcher's perspective. This method is used by the author to systematize the
theoretical basis of environmental cost accounting in manufacturing enterprises and
survey environmental cost accounting in textile enterprises in Northern Vietnam.
Qualitative data collected from interviews were processed using the interpretive analysis

method according to the research content. In interpretive analysis, the topic uses
traditional research methods such as: Statistical method, empirical analysis method,
comparison method of environmental cost accounting in some countries around the
world, such as the US, Germany, and Japan. The information and documents collected
from surveys and in-depth interviews are the basis for the author to use statistical
methods for each content, then describe the current situation of planning. Environmental
cost accounting in textile and garment enterprises in Northern Vietnam. The information

obtained from in-depth semi-structured interviews helps the author better understand the
accounting activities of environmental costs in Textile and Garment enterprises in
Northern Vietnam. Based on Microsoft Office office data processing software, the data
are processed using simple statistical analysis of Excel combined with absolute and
relative numerical data descriptions.
3. General overview of environmental cost accounting in manufacturing

enterprises
3.1. Concept of environmental cost accounting
In various countries worldwide, environmental cost accounting has garnered
attention from both academic researchers and accounting practitioners. It has been
studied and implemented in developed countries in Europe, America, and some Asian
countries such as Japan and South Korea, subsequently expanding to developing
countries, including Vietnam. However, the application of environmental cost
accounting in enterprises still faces many limitations and challenges. With the

development and expansion of environmental accounting, numerous studies have been
conducted by international organizations, yet there are almost no independent research
projects specifically focusing on environmental cost accounting.

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