Page 426 - Ebook HTKH 2024

3. Theoretical basis and literature review
3.1. Theoretical basis of the study

Jensen & Meckling (1976) - Agency theory. According to Jensen & Meckling
(1976), agency theory refers to the relationship between the owner (the principal) and
the authorized party through a contract. This theory mentions a number of factors
affecting environmental accounting in textiles such as the characteristics of textile
enterprises, customer requirements for providing environmental information, relevant
legal regulations, etc.
Uncertainty theory developed in the 1960s based on the development of
organizational theory and by the mid-1970s, it began to be applied in research in the

field of accounting. Uncertainty theory is used by the authors in the topic to explain the
impact of factors.Ajzen, I. (1991), Theory of planned behavior: Organizational behavior
and human decision processes. The Theory of Planning Behavior shows the relationship
between a person's beliefs and behavior. From the theory, it helps to determine that
environmental accounting in textile enterprises will be affected by the understanding of
environmental accounting, the attitude of managers toward environmental accounting,

and the perception of the results of environmental accounting in the enterprise.
Rob Gray, Jan Bebbington & Diane Walters (1994), “Accounting for the
Environment”, stated the view that environmental issues have an impact on accounting,
changing the way of accounting.
Qian and Burritt (2008) and some of the mentioned studies also indicate that the
level of accountants affects KTMT
Authors also conducted interviews with chief accountants, general accountants,

and leaders of textile and garment enterprises to better identify the influencing factors.
Combined with the overview study, the authors proposed a group of 05 main factors:
characteristics of textile and garment enterprises (DM), managers' awareness of green
accounting (NT), collecting and processing accounting information in enterprises (QT),
qualifications of accountants (NL), relevant legal regulations and requirements in
providing information on green accounting (YC).

3.2. Literature review
Authors selected studies with appropriate research directions:
Rob Gray, Jan Bebbington & Diane Walters (1994), “Accounting for the
Environment”, a book that discusses the content of environmental accounting and
factors affecting environmental accounting, changes in accounting work when applying
environmental accounting.
Qian and Burritt (2008) identified four factors affecting the development of
environmental accounting: The most important factor is the inter-sectoral connectivity

between departments in the enterprise, followed by the knowledge and skills of
environmental information of accountants, the pressure to imitate and the pressure of
legal regulations.

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