The Factors Affecting the Application of Environmental Management Accounting in Vietnam National Tobacco Corporation

Environmental management accounting (EMA) is a tool to help managers deal with the pressures of community and society related to environmental issues so they can achieve legality in operations, enhance the company's position and image, and control costs to achieve the best economic and environmental benefits as they pursue the goal of sustainable development. The application of EMA is affected by many factors. In this study, the authors assessed the impact of factors on the application of EMA at the Vietnam National Tobacco Corporation, a large enterprise operating in the tobacco industry in Vietnam, which has been facing many difficult environmental problems. The results of their research show that the application of EMA is most affected by manager's awareness and less affected by the accounting staff's qualifications.