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ISSN Approved Journal No: 2320-2882 | Impact factor: 7.97 | ESTD Year: 2013
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Paper Title
FACTORS IMPACT ON SOCIAL RESPONSIBILITY ACCOUNTING IN VIETNAM PLASTIC INDUSTRY ENTERPRISES
Authors
Nguyen Thi Thu Hang, Nguyen Thi Thanh Loan
Keywords
Social responsibility accounting, plastic industry, Vietnam plastic industry, environmental accounting, green accounting
Abstract
The study uses survey methods to collect data, exploratory factor analysis (EFA) and multivariate regression analysis to investigate the factors affecting social responsibility accounting (SRA) in Vietnam plastic industry enterprises. 210 questionnaires were sent to managers, chief accountants and accountants of Vietnamese enterprises in December 2021, and 160 valid responses were obtained. Based on the results of this survey, the study proved that pressure from stakeholders, corporate managers' perception of CSR, characteristics of plastic enterprises, and qualification of accountants are four factors that have a positive and statistically significant impact on the application of SRA in Vietnam plastic industry enterprises.
IJCRT's Publication Details
Unique Identification Number - IJCRT22A6708
Paper ID - 222390
Page Number(s) - f743-f755
Pubished in - Volume 10 | Issue 6 | June 2022
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Publisher Name - IJCRT | www.ijcrt.org | ISSN : 2320-2882
E-ISSN Number - 2320-2882
Cite this article
Nguyen Thi Thu Hang, Nguyen Thi Thanh Loan, "FACTORS IMPACT ON SOCIAL RESPONSIBILITY ACCOUNTING IN VIETNAM PLASTIC INDUSTRY ENTERPRISES", International Journal of Creative Research Thoughts (IJCRT), ISSN:2320-2882, Volume.10, Issue 6, pp.f743-f755, June 2022, Available at :http://www.ijcrt.org/papers/IJCRT22A6708.pdf
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ISSN: 2320-2882 Impact Factor: 7.97 and ISSN APPROVED Journal Starting Year (ESTD) : 2013
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ISSN: 2320-2882 Impact Factor: 7.97 and ISSN APPROVED Journal Starting Year (ESTD) : 2013
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