Impact of Institutional Pressure on Application of Environmental Management Accounting in Vietnam Textile and Garment Enterprise

Abstract

The article aims to assess the impact of institutional pressure on the application of environmental management accounting in Vietnamese textile and garment enterprises. At the same time, the study also assesses moderating role of top management support in the relationship between institutional pressure and the application of environmental management accounting in Vietnamese textile and garment enterprises. The study was conducted on 842 Vietnamese textile and garment enterprises, the data was analyzed using Smart PLS software. The accreditation results show that institutional pressures have a positive impact on the implementation of environmental management accounting and top management support moderating role statistically significant in the relationship between institutional pressure and employment applying environmental management accounting in Vietnamese textile and garment enterprises.