THE IMPACT OF ECOLOGICAL ACCOUNTING INFORMATION ON BUSINESS MANAGERS' DECISIONS

Abstract Ecological accounting identifies environmental impacts to determine the responsibility for environmental impacts from products and production processes. Ecological accounting information is used by managers to analyze a company's ecological strengths and weaknesses. This information system functions as a necessary control basis for the enterprise. Through ecological accounting, information about natural resources will be made transparent and the company's social responsibility requirements will be implemented in order to preserve non-exhaustible resources. Ecological accounting makes a company's environmental costs more visible through its accounting and reporting systems. The paper examines 165 enterprises in the North Central region of Vietnam. Regarding the hypothesis testing results, ecological accounting information has a significant positive impact on management decisions of enterprises in the North Central region and the relationship between ecological accounting information and management decisions in enterprises in the North Central region does not vary by business sector.