Page 427 - Ebook HTKH 2024

Mokhtar et al. (2016) analyzed the influence of enterprise characteristics on the
implementation of environmental accounting and showed that the form of ownership

has an important impact on the application of environmental accounting.
Nguyen Thi Phuong (2017), "Improving production cost accounting and
calculating the cost price of yarn products at Hanoi Textile and Garment Joint Stock
Corporation", Master's thesis, National Economics University. The author of the study
has assessed the current status of cost accounting and pricing with important raw
materials in the textile and garment industry being yarn and proposed appropriate
solutions for improvement.
Huynh Thi Thanh Thuy (2018), "Application of environmental accounting in

Vietnamese enterprises today", mentioned the importance of environmental accounting
and the current status of environmental accounting in Vietnamese enterprises today.
Nguyen Thi Kim Tuyen (2020) pointed out the factors affecting the
implementation of environmental accounting in mineral exploitation enterprises in Binh
Dinh province as follows: Pressure from stakeholders, awareness of senior managers,
accounting staff's level of environmental information, enterprise characteristics and

coercive pressure from state management agencies.
Dr. Nguyen Minh Phong (2022), “Greening” the textile industry – Trends and
solutions needed in Vietnam”, mentioned in the study the issues raised with Vietnam’s
textile industry in greening production, presenting the current status of greening and
solutions for greening.
Luong Thi Huyen & Vu Bich Thuy (2023), “Applying Environmental
Management Accounting in Textile Enterprises in Hanoi”, the authors studied the

current status of environmental management accounting in textile enterprises in Hanoi.
Overviews have shown that there haven’t been many studies on this issue and
studies in Vietnam often focus on the content of environmental management
accounting or environmental management accounting, factors affecting environmental
management accounting for textile enterprises. In addition, above research works have
helped authors identify characteristics of EA and identify factors affecting EA in

textiles such as legal regulations and characteristics of textile enterprises, processes
and internal supply of environmental accounting work, accountants' qualifications,
requirements in providing environmental information to textile enterprises, etc.
4. Research method
4.1. Research hypothesis
Qualitative research methods have been implemented to identify factors affecting
environmental accounting and assess the current status of environmental accounting in
Vietnamese textile and garment enterprises (part 2).

A survey has been designed and sent to 294 textile and garment enterprises that
must carry out the responsibility of greenhouse gas inventory according to Decision
01/2022/QD-TTg. The number of responses reached 261/294. Sample size is determined
by the formula n >= 50+8k (k: number of independent variables of the model). The
authors propose 5 independent variables so the minimum sample size is

419