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impact of the factors presented above on environmental accounting in textile
enterprises.

Regression equation

Accordingly, the influence of 2 factors: characteristics of textile enterprises (DM),
related legal regulations and requirements for providing information on green
accounting (YC) is the most important influence, followed by the awareness of
managers (NT), the process and content of environmental accounting, and finally the
factor of the qualifications of accountants. This will be the basis for the group of authors
to propose some directions for improvement.
6. Conclusion
Directions for improving environmental accounting in Vietnamese textile and

garment enterprises are proposed below:
On the part of the State and VITAS
Firstly, the State and VITAS should continue to improve the system of legal
documents related to the environment and environmental protection in a synchronous
manner with the participation and close coordination of functional agencies,
environmental protection organizations, and professional associations. The government

needs to coordinate with VITAS to issue regulations on environmental information
presented in reports provided to relevant parties.
Secondly, the State and VITAS should promote building a team of high-quality
human resources in the textile and garment industry in environmental accounting and
management, contributing to improving the effectiveness of environmental protection,
and bringing sustainable development to Vietnamese textile and garment enterprises.
On the part of textile and garment enterprises

Firstly, textile and garment enterprises should increase their awareness and social
responsibility for environmental issues. Business administrators need to regularly pay
attention to updating and implementing environmental accounting in enterprises,
providing environmental information, and implementing green production.
Secondly, enterprises should apply environmental accounting experience from
European countries, Japan, etc. to suit the operating conditions of their enterprises.

Thirdly, enterprises should improve compliance and promptly update regulations
of the textile industry, requirements of export markets and related trade agreements,
building a reporting system to assess the level of compliance with these regulations.

References
1. Ajzen, I. (1991). The Theory of planned behavior: Organizational behavior and human decision
process.
2. Rob Gray, Jan Bebbington & Diane Walters (1994). Accounting for the Environment. Paul Chapman
Publisher Ltd. London.
3. Jensen & Meckling (1976). Agency theory. Retrieved from Theory of the firm: Managerial behavior,
agency costs and ownership structure - ScienceDirect.
4. Qian and Burritt (2008). The Development of Environmental Management Accounting.

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