Disclosure of environmental accounting information at business enterprises in the hotel sector: Case study in Vietnam
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 envir...
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| Định dạng: | Journal Article |
| Ngôn ngữ: | English |
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Editura Universitati din Oradea
2022
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| Truy cập trực tuyến: | https://digital.lib.ueh.edu.vn/handle/UEH/65200 https://doi.org/10.30892/gtg.422spl08-879 |
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oai:localhost:UEH-652002022-10-27T02:33:44Z Disclosure of environmental accounting information at business enterprises in the hotel sector: Case study in Vietnam Le Anh Tuan Nguyen Thi Huyen Tram Nguyen Xuan Hung Nguyen Vuong Thanh Long Information disclosure Environmental accounting Hotel Vietnam 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. 2022-10-27T02:33:43Z 2022-10-27T02:33:43Z 2022 Journal Article 2065-1198 (Print), 2065-0817 (Online) https://digital.lib.ueh.edu.vn/handle/UEH/65200 https://doi.org/10.30892/gtg.422spl08-879 en GeoJournal of Tourism and Geosites Vol. 12 none Portable Document Format (PDF) 700 707 Editura Universitati din Oradea |
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Đại học Kinh tế Thành phố Hồ Chí Minh |
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DSpaceUEH |
| language |
English |
| topic |
Information disclosure Environmental accounting Hotel Vietnam |
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Information disclosure Environmental accounting Hotel Vietnam Le Anh Tuan Disclosure of environmental accounting information at business enterprises in the hotel sector: Case study in Vietnam |
| description |
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. |
| author2 |
Nguyen Thi Huyen Tram |
| author_facet |
Nguyen Thi Huyen Tram Le Anh Tuan |
| format |
Journal Article |
| author |
Le Anh Tuan |
| author_sort |
Le Anh Tuan |
| title |
Disclosure of environmental accounting information at business enterprises in the hotel sector: Case study in Vietnam |
| title_short |
Disclosure of environmental accounting information at business enterprises in the hotel sector: Case study in Vietnam |
| title_full |
Disclosure of environmental accounting information at business enterprises in the hotel sector: Case study in Vietnam |
| title_fullStr |
Disclosure of environmental accounting information at business enterprises in the hotel sector: Case study in Vietnam |
| title_full_unstemmed |
Disclosure of environmental accounting information at business enterprises in the hotel sector: Case study in Vietnam |
| title_sort |
disclosure of environmental accounting information at business enterprises in the hotel sector: case study in vietnam |
| publisher |
Editura Universitati din Oradea |
| publishDate |
2022 |
| url |
https://digital.lib.ueh.edu.vn/handle/UEH/65200 https://doi.org/10.30892/gtg.422spl08-879 |
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AT leanhtuan disclosureofenvironmentalaccountinginformationatbusinessenterprisesinthehotelsectorcasestudyinvietnam |
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