DISCLOSURE OF ENVIRONMENTAL ACCOUNTING INFORMATION AT BUSINESS ENTERPRISES IN THE HOTEL SECTOR: CASE STUDY IN VIETNAM

Geo Journal of Tourism and Geosites

article

Le ANH-TUAN¹  Nguyen Thi HUYEN-TRAM²  Nguyen XUAN-HUNG³  Nguyen Vuong THANH-LONG⁴ 

[1] Duy Tan University, Institute of Research and Development;HCMC University of Technology and Education, Faculty of Economics;University of Economics, College of Business, School of Accounting;Thu Dau Mot University, Faculty of Economics

关键词: information disclosure;    environmental accounting;    hotel;    Vietnam;   

DOI  :  10.30892/gtg.422spl08-879

学科分类：社会科学、人文和艺术（综合）

来源: Editura Universitatii din Oradea / University of Oradea Publishing House

【 摘 要 】

This study aims to evaluate the factors affecting the level of environmental accounting information disclosure based on the perceived level of hotel managers. The author has relied on previous studies, especially primary data access studies, to assess managers' feelings about the issue of environmental accounting disclosure. Data was collected from managers at 216 companies operating in the hospitality sector. Quantitative research methods are used to explore the influencing factors and assess the degree of influence of each factor on environmental accounting information disclosure. The results show that the disclosure of environmental accounting information is influenced by the following factors: managers' viewpoints, legal regulations, profitability, business size and pressure from society. From there, the authors make recommendations to improve environmental accounting for companies doing business in the hotel sector in Vietnam, increasing the company's competitiveness in the context of global integration.

【 授权许可】

CC BY-NC-ND