RESEARCH IMPACT OF ENVIRONMENTAL ACCOUNTING ON THE PERFORMANCE OF TEXTILE AND GARMENT ENTERPRISE IN VIETNAM

Abstract

This study was carried out through data collection from 426 survey samples, along with the use of linear structural modeling model - SEM, after conducting Cronbach Alpha scale testing and factor analysis. exploratory factor analysis (EFA) and confirmatory factor analysis (CFA). Research results show that there are 07 factors that have a positive and statistically significant impact on environmental accounting in enterprises in the textile and garment industry in Vietnam, including: legal regulations; accounting staff qualifications; enterprise size; related parties; awareness of business leaders on environment, environmental accounting; characteristics of the textile and garment manufacturing industry that affect the business's environment; financial resource. At the same time, the research results also show that environmental accounting has an impact on the performance of textile and garment enterprises in Vietnam..