Environmental Management Accounting in Vietnamese Seafood Enterprises: A Qualitative Study

Abstract

The objective of the study is to assess the perception of Vietnamese seafood enterprises about the nature and role of environmental management accounting (EMA). The study was conducted qualitatively, in the form of in-depth interviews and focus group interviews with middle and above managers in Vietnamese seafood enterprises. The results show that Vietnamese seafood enterprises are aware of the nature of environmental management accounting but the wording is different. At the same time, Vietnamese seafood enterprises also highly appreciate the role of environmental management accounting in improving business performance. Finally, Vietnamese seafood enterprises evaluate business results mainly based on financial indicators – financial performance.