文章基本信息

标题：Factors affecting the application of social responsibility accounting
本地全文：下载
作者：Dinh The Hung ; Tran Trung Tuan ; Nguyen Huu Anh 等
期刊名称：Accounting
印刷版ISSN：2369-7393
电子版ISSN：2369-7407
出版年度：2020
卷号：6
期号：4
页码：597-604
DOI：10.5267/j.ac.2020.3.008
出版社：Growing Science
摘要：Vietnam is facing a lot of social problems such as excessive resources exploitation, social imbalance, threatened natural environment, etc. The majority of enterprises in Vietnam care about profits and they are blamed for harmful effects on the environment and society. Social responsibility accounting is applied as a tool which evaluates efforts to protect the environment and ensure the social stability of the businesses. Therefore, social responsibility accounting is essential to help administrators propose business strategies combining with environment conservation most appropriately. This research focuses on four factors affecting the application of the social responsibility accounting in Vietnamese enterprises. In this paper, SPSS 20 was used to collect and analysis data from Vietnamese enterprises. From this, recommendations can be given so that the enterprises can apply social responsibility accounting and promote it widely in Vietnam.
关键词：Business characteristics; Business operation; Social responsibility accounting;Vietnamese enterprises