(Luận văn) các nhân tố tác động đến việc công bố thông tin kế toán môi trường nghiên cứu tại các doanh nghiệp thủy sản việt nam

BỘ GIÁO DỤC VÀ ĐÀO TẠO TRƯỜNG ĐẠI HỌC KINH TẾ TP HỒ CHÍ MINH t to  ng hi ep w n lo LÂM THỊ TRÚC LINH ad ju y th yi pl CÁC NHÂN TỐ TÁC ĐỘNG ĐẾN VIỆC CƠNG BỐ THƠNG TIN KẾ TỐN MƠI TRƯỜNG - NGHIÊN CỨU TẠI CÁC DOANH NGHIỆP n ua al n va fu ll THỦY SẢN VIỆT NAM oi m nh at Chuyên ngành: Kế toán- kiểm toán z z Mã số: 9340301 k jm ht vb NGƯỜI HƯỚNG DẪN KHOA HỌC: n va PGS.TS HUỲNH ĐỨC LỘNG an Lu PGS.TS NGUYỄN KHẮC HÙNG om l.c gm LUẬN ÁN TIẾN SĨ KINH TẾ ey t re TP Hồ Chí Minh, năm 2019 i LỜI CAM ĐOAN t to ng “Các nhân tố tác động đến việc công bố thông tin kế tốn mơi trường-Nghiên hi ep cứu doanh nghiệp thủy sản Việt Nam” luận án tác giả Tất nghiên cứu kế thừa trích dẫn rõ ràng, số liệu luận án trung w n thực, ngoại trừ công bố số báo tác giả chưa lo ad cơng bố cơng trình nghiên cứu khác ju y th yi Nghiên cứu sinh pl n ua al n va ll fu oi m LÂM THỊ TRÚC LINH at nh z z k jm ht vb om l.c gm an Lu n va ey t re ii LỜI CẢM ƠN t to ng Xin chân thành cảm ơn Ban Giám hiệu, Viện Đào tạo Sau Đại học, Lãnh hi ep đạo Khoa & Giảng viên Khoa Kế toán - Kiểm toán Trường Đại học Kinh tế TP HCM tận tình giảng dạy, hướng dẫn tơi hồn thành luận án w n Xin bày tỏ lòng biết ơn đến Thầy PGS.TS Nguyễn Khắc Hùng PGS.TS lo ad Huỳnh Đức Lộng, ln theo dõi tận tình hướng dẫn suốt thời gian từ ju y th hình thành ý tưởng hoàn thành luận án yi Xin chân thành cảm ơn Quý Thành viên Hội đồng cấp, đóng góp pl nhiều ý kiến quý báu q trình hồn thiện Luận án ua al Tôi xin chân thành gửi lời cảm ơn đến Quý Thầy/Cô Trường Đại học n n va Thương Mại, Học Viện Tài chính, TS Phan Văn Dũng, TS Trần Khánh Lâm, Đại ll fu diện Ban giám đốc, Kế toán Trưởng DN thủy sản giúp đỡ việc oi m trả lời vấn, cung cấp thông tin khảo sát điều kiện để Luận án hoàn thành at nh Chân thành cảm ơn bạn Đồng nghiệp, Gia đình động viên tạo z z ht vb k jm Nghiên cứu sinh om l.c gm LÂM THỊ TRÚC LINH an Lu n va ey t re iii MỤC LỤC t to ng LỜI CAM ĐOAN hi ep LỜI CẢM ƠN w n MỤC LỤC lo ad DANH MỤC CHỮ VIẾT TẮT y th ju DANH MỤC BẢNG BIỂU yi pl n PHẦN MỞ ĐẦU ua al DANH MỤC HÌNH VẼ n va ll fu 1.Lý chọn đề tài oi nh at Đối tượng nghiên cứu m Mục tiêu câu hỏi nghiên cứu z z Phương pháp nghiên cứu jm ht vb Phạm vi nghiên cứu k om an Lu PHẦN NỘI DUNG l.c Kết cấu luận án gm Đóng góp luận án 1.1.1 Kế tốn môi trường ey t re 1.1 Các nghiên cứu nước n va CHƯƠNG TỔNG QUAN CÁC NGHIÊN CỨU TRƯỚC iv t to ng 1.1.2.1 Công bố thông tin tự nguyện bắt buộc 10 1.1.2.2 Các nghiên cứu thực hành công bố thông tin KTMT 11 hi 1.1.2 Cơng bố thơng tin kế tốn môi trường ep 17 w 1.1.3 Các nhân tố tác động đến cơng bố thơng tin kế tốn mơi trường n lo ad 1.2 Các nghiên cứu nước 22 y th 22 ju 1.2.1.Các nghiên cứu kế tốn mơi trường yi pl 1.2.2.Các nghiên cứu nhân tố tác động đến việc áp dụng KTMT 23 ua al n 1.2.3 Các nghiên cứu nhân tố tác động đến việc công bố thông tin n va KTMT 25 fu 26 ll 1.3 Nhận xét cơng trình nghiên cứu oi m 1.4 Khe hổng nghiên cứu 29 at nh 30 z 1.5 Định hướng nghiên cứu z vb Kết luận chương 32 jm ht 33 k Chương CƠ SỞ LÝ THUYẾT gm thủy sản Việt Nam om 33 35 n va 2.1.2 Tác động môi trường 33 an Lu 2.1.1 Tổng quan l.c 2.1 Tổng quan ngành thủy sản tác động môi trường DN 36 ey t re 2.1.3 Đặc điểm sản xuất DN thủy sản đến công bố thông tin KTMT v t to ng hi ep 2.2 Tổng quan KTMT công bố thông tin KTMT 41 2.2.1.Tổng quan KTMT 41 2.2.1.1 Khái niệm 41 2.2.1.2.Chức năng, vai trò KTMT w 42 n lo ad 44 2.2.2 Công bố thông tin KTMT y th 2.2.2.1 Khái niệm ju 44 yi pl 2.2.2.2 Kênh hình thức cơng bố thơng tin 45 ua al 2.2.2.3 Nội dung công bố thông tin KTMT n 46 n va oi m công bố thông tin KTMT 54 ll fu 2.3 Lý thuyết nghiên cứu vận dụng lý thuyết vào việc 54 at nh 2.3.1 Lý thuyết 54 z vb 55 l.c 2.3.1.4 Lý thuyết bên liên quan 55 gm 2.3.1.3 Lý thuyết phụ thuộc vào nguồn tài nguyên k jm ht 2.3.1.2 Lý thuyết hợp pháp z 2.3.1.1.Lý thuyết thể chế 56 om 2.3.2 Việc vận dụng lý thuyết vào nghiên cứu trước có liên quan an Lu 2.4 Các nhân tố tác động đến việc công bố thông tin KTMT 56 ey t re 59 công bố thông tin KTMT DN thủy sản Việt Nam n va 2.4.1 Vận dụng lý thuyết biện luận nhân tố có tác động đến việc 59 2.4.1.1 Lý thuyết thể chế 59 vi t to ng hi ep 2.4.1.2 Lý thuyết hợp pháp 60 2.4.1.3 Lý thuyết phụ thuộc vào nguồn tài nguyên 61 2.4.1.4 Lý thuyết bên liên quan 61 2.4.2 Tổng hợp nhân tố tác động đến việc công bố thông tin KTMT từ 62 w n nghiên cứu trước lo ad 65 ju y th Kết luận chương 66 yi Chương PHƯƠNG PHÁP NGHIÊN CỨU pl 66 n ua al 3.1.Khái quát phương pháp nghiên cứu 66 n va 3.1.1 Phương pháp nghiên cứu fu 67 ll 3.1.2 Quy trình nghiên cứu oi m 3.2.Nghiên cứu định tính 70 at nh 70 z 3.2.1 Quy trình nghiên cứu định tính z vb 70 3.2.2 Phương pháp nghiên cứu, cơng cụ kỹ thuật thu thập liệu định tính 71 om l.c 71 an Lu 3.2.3.1 Số lượng mẫu gm 3.2.3 Phương pháp chọn mẫu nghiên cứu 70 k 3.2.2.2 Công cụ kỹ thuật thu thập liệu định tính jm ht 3.2.2.1 Phương pháp nghiên cứu 71 72 3.2.5 Các bước thảo luận chuyên gia 73 ey t re 3.2.4 Thiết kế dàn thảo luận n 72 va 3.2.3.2 Chọn chuyên gia cho vấn vii t to ng 73 3.2.5.2 Thảo luận nháp 73 3.2.5.3 Thảo luận thức 73 hi 3.2.5.1 Liên hệ ep 3.2.5.4 Tổng hợp liệu kết nối ý kiến tương đồng w 74 n lo ad 3.2.5.5 Thang đo khái niệm nghiên cứu 75 y th 79 ju 3.2.6 Giả thuyết nghiên cứu yi pl 3.3 Nghiên cứu định lượng 83 ua al 83 n 3.3.1 Quy trình nghiên cứu định lượng n va oi m nghiên cứu 84 ll fu 3.3.2 Phương pháp nghiên cứu, công cụ phương pháp thu thập liệu 84 at nh 3.3.2.1 Phương pháp khảo sát z vb 84 86 an Lu 86 n va 3.3.4 Thiết kế bảng câu hỏi khảo sát 85 om 3.3.3.2 Phương pháp chọn mẫu l.c 3.3.3.1 Số lượng mẫu 85 gm 3.3.3 Phương pháp chọn mẫu nghiên cứu k jm ht 3.3.2.3 Phương pháp thu thập liệu nghiên cứu 84 z 3.3.2.2 Công cụ sử dụng 3.3.4.2 Bảng câu hỏi nháp cuối 86 ey 86 t re 3.3.4.1 Thiết kế bảng câu hỏi nháp viii t to ng 87 3.3.5 Phương pháp phân tích liệu 87 3.3.5.1 Chuẩn bị liệu 87 hi 3.3.4.3 Bảng câu hỏi hoàn chỉnh ep 3.3.5.2 Kiểm tra độ tin cậy thang đo Cronbach α w 88 n lo ad 3.3.5.3 Phân tích nhân tố khám phá EFA 88 y th 3.3.5.4 Phân tích hồi quy bội ju 89 yi pl 91 Kết luận chương ua al 92 n Chương KẾT QUẢ NGHIÊN CỨU VÀ BÀN LUẬN n va 92 ll fu 4.1 Kết nghiên cứu định tính m 92 oi 4.1.1.Mơ tả đối tượng thảo luận nh 93 at 4.1.2.Phương pháp quy trình thực z z 4.1.2.1Phương pháp thực 93 k jm 4.1.2.2Quy trình thực ht vb 93 94 om l.c 4.1.4 Kiểm tra kết nghiên cứu định tính gm 4.1.3 Kết nghiên cứu định tính an Lu 4.1.5 Mơ hình nhân tố tác động đến việc cơng bố thông tin KTMT 99 4.2.1.Kết thống kê mô tả 101 ey 101 t re 4.2 Kết nghiên cứu định lượng n va DN thủy sản Việt Nam 99 ix t to ng 102 4.2.3.Phân tích EFA 110 4.2.3.1 Kiểm định tính thích hợp EFA 111 hi 4.2.2 Đánh giá độ tin cậy thang đo Cronbach Alpha ep 111 w 4.2.3.2 Kiểm định tính tương quan biến quan sát n lo ad 4.2.3.3 Kiểm định phương sai trích 111 y th 112 ju 4.2.3.4 Đặt lại tên biến yi pl 116 4.2.4.Phân tích mơ hình hồi quy ua al 116 n 4.2.4.1 Kiểm định hệ số hồi quy n va 117 ll fu 4.2.4.2 Kiểm định mức độ giải thích mơ hình hồi quy m 117 oi 4.2.4.3.Kiểm định tính phù hợp mơ hình nh 118 at 4.2.4.4 Kiểm định phương sai phần dư không đổi z 118 ht vb 120 k jm 4.3.So sánh bàn luận kết nghiên cứu z 4.2.4.5 Kết phân tích hồi quy gm 4.3.1 So sánh với nghiên cứu trước 120 l.c an Lu thủy sản Việt Nam om 4.3.1.1 Về nhân tố tác động đến việc công bố thông tin KTMT DN 120 n thông tin KTMT DN thủy sản Việt Nam va 4.3.1.2 Về yếu tố đo lường nhân tố ảnh hưởng đến việc công bố 124 thông tin KTMT DN thủy sản Việt Nam 129 ey t re 4.3.1.3 Về thứ tự tác động nhân tố ảnh hưởng đến việc công bố n lo ad ju y th yi variance = 68,956%> 50%: satisfactory; It can be said that one factor explains 68.956% of the variance of the data - Renamed variables: From the extracted results, there are factors (23 variables) affecting the disclosure of environmental accounting information of fisher enterprises in Vietnam Merge variable the financial resources for implementing the environmental protection measure and the attitude of the environmental protection manager into a group The author decides to use seven observation variables grouped together into a new variable named "Attitude of managers of environmental protection" Measurement variables include four measurement variables for managers' perception of environmental protection and three variables for the budget supporting environmental protection 4.3.2 Analysis of regression models - To test the significance of the regression coefficient: The sig value of the independent variables is less than 0.05 Thus, it is possible to assert that the independent variables included in the model are statistically significant, with a significance level of α = 5%, which can explain the variation of F_CBTT - Verification of the level of interpretation of the regression model: R2 = 0.646> R2 adjusted = 0.631 means that the dependent variable is explained 63.1% by the independent variable - ANOVA: An ANOVA analysis table with sig = 0.000 indicates that the regression model is consistent with the data set obtained, the variables included in the statistically significant level of significance % This model is therefore suitable for testing these hypotheses -Heteroskedasticity: The results show that sig of correlations between ABSRES and independent variables are greater than 0.05, so that the residual variance is homogeneous, assuming constant variance is not violated pl n ua al n va oi m ll fu at nh h % vb Absolut e value z Independent variable z Variab le code Impact order Beta F_AL - The pressure from the Government, investors, importers, the financial -13- 0,171 13,5 n lo ad ju y th yi institutions, the community about environmental information pl The benefit when implementing environmental accounting F_HD Instructions implementing environmental accounting F_KT Level of understanding about accounting's environment accounting 0,207 m ll The supervision of the authorities F_GS with regard to the measures of environmental protection in enterprises 0,346 27,2 nh F_UH NQL Attitudes supportive of the Manager on the protection of the environment 0,192 15,1 Total 1,271 100 0,169 13,3 14,6 n ua al F_LI va 0,186 n fu 16,3 oi at h vb -14- z - z 4.3 Compare and discuss research results 4.3.1 Compared with previous studies 4.3.1.1 Factors affecting the disclosure of environmental information in fisher enterprises Vietnam There were 9/12 factors from the previous studies confirmed in this study These are the policy pressures, community; Benefits of Environmental accounting Information Disclosure Guideline;Three factors including: useful for users of information, enhancing competitiveness, image of the company confirmed in this study and grouped together in the factor of benefits in implementing the environment The attitudes of managers and financial resources for implementing environmental protection measures are grouped into one factor that is the attitude of the manager; The monitoring of the implementation of remedial measures after environmental violations is also confirmed, but the content includes monitoring when enterprises operate and after the violation of business; The last factor that belongs to the accounting is also confirmed, but added content not only the attitude but also the ability to implement the publication of information technology n lo ad ju y th yi 4.3.1.2 On the factors that measure the factors affecting the disclosure of environmental information in fisher enterprises Vietnam This research identified 23 variable observations measuring impact factors and observing variables measuring the publication of environmental information at fisher enterprises Vietnam Previous studies have identified the impact factors but have not identified the variables for these factors In Tables 2.4 and 4.28, the benefit variable for implementing EA inherited three factors from the previous study, making the remaining observation a new one from the study Chapter 5.Conclusions and policy implications 5.1 Conclusions Factor analysis results explore has identified six research model factors in order of diminishing impact as follows: (1) The supervision of the authorities with regard to the measures of environmental protection in enterprises (2) Level of understanding about accounting's environment accounting (3) Attitudes supportive of the Manager on the protection of the environment (4) Instructions implementing environmental accounting (5) The pressure from the Government, investors, importers, the financial institutions, the community about environmental information (6) The benefit when implementing environmental accounting The factor has been inherited from the previous research and develop more specific content in the context of research in fisher enterprises in Vietnam The greatest contribution of the study is to build models of the impact factor and the observed variables measuring the levels of influence of these factors impact on the disclosure of environmental accounting information in fisher enterprises Vietnam 5.2 The policy implication 5.2.1 Strengthen the supervision of the State Agency on environment protection measures The research results showed that compliance with the law on the protection of the environment in aquaculture are reflected through environmental reporting system, the reporting pl n ua al n va oi m ll fu at nh z h vb -15- z - n lo ad ju y th yi of environmental impact assessment However, the fact the implementation according to the commitments in the environmental protection plan are limited Some businesses did not operate waste processing systems as committed Therefore, the authorities should improve the management system, the investment to upgrade the facilities, the equipment for the systems of management, control of environmental pollution; perfecting the system of warning and environment risk of fisheries at the same time capacity building training for staff and management, environmental pollution control Besides the need to strengthen inspection, Inspector for the input factors of production such as: food, medicines, chemicals and Biologicals Need coordination between the units of the Ministry of agriculture and rural development and the Ministry of agriculture and rural development with the Ministry of natural resources environmental & to check, inspect the waste discharge activities from the production facility In particular, sanctions measures in violation of the environmental sector in aquaculture also need to consider the level of influence to take appropriate enforcement measures sufficient to require implementation of environmental protection measures have committed Next, refine on Law the protection of the environment in aquaculture, ensuring the Law system to bring effectiveness and deterrent, the important thing is the awareness of the responsibility education, the obligation to protect the environment of the business The environmental criteria should ensure compatibility with international practices 5.2.2 Accountants need to be trained, guided implementation of environmental accounting "The level of knowledge of the environmental accounting of accountants" stand the second of the factors affect the information disclosure of environmental accounting in aquaculture enterprises in Vietnam In Vietnam, environmental accounting has not been guided It has not be taught to students in university Environmental accounting is known only from the academic research for students, research students, research articles Therefore, to be able to train on environmental accounting requires a lot of time to issue regulations of the pl n ua al n va oi m ll fu at nh z h vb -16- z - n lo ad ju y th yi State on environmental accounting and the training programs of the University In this study, the author proposed accounting based on the characteristics of operation in enterprise organizations apply environmental accounting to credited, measurement of information related to environmental activities, from which the publication of environmental accounting information the request of the parties concerned Derived from the resolution of environmental issues in enterprises from which determine the solution perform, noting the information on financial and material according to the accounting perspective The personal, relevant departments must participate in and provide information as well as solutions to the problems related to the proposed system The specific content of the proposal as follows: (1) Identify business problems related to environmental issues (2) Propose solutions to make environmental issues in business (3) The Organization recorded and measured the accounting object - Environmental assets pl n ua al n va oi m ll fu at nh equipment, processing equipment + The warehouse contained food, sanitary workers meet the prescribed standards - Environmental liabilities + Payable by law: includes costs to comply with environmental legislation such as the costs of training staff to manage the environmental management system, the costs of environmental monitoring, waste disposal costs, tax free environment fee - -17- h +Waste processing contamination vb + Tools, instruments used for environmental protection z + Materials, chemicals used to treat the environment z Some objects are recorded as assets in the environment fisher business: n lo ad ju y th yi + Payable related to remedial: the cost of cleaning up, cleaning the pond after manufacturing costs, ensure the health of its employees join seafood (insurance, health check) pl ua al n + The penalties due to non-compliance or incomplete compliance with current rules on the environment n va + Compensation (depending on the complaint, grievance): compensation for residents around the area of aquaculture due to water supplies, waste from aquaculture of the enterprise caused, compensation for workers due to be affected from drug use, chemicals in aquaculture - Income benefits from the environment oi m ll fu at nh + Income from the sale of by-products, wastes + The cost of raw materials, product creation: including the costs of drugs, fisheries, animal feed mill + The cost of materials not product creation: the cost of medicines, chemical water treatment + Handling costs and waste control: depreciation, cost of fertilizer lime sedimentation tank clean water sources, water treatment process in aquaculture, cost the manager made the pond management, responsible for the implementation of the standard certification + The cost of prevention and environmental management: The costs incurred for the purpose of prevention and environmental management - -18- h The cost of the environment in the aquaculture business includes: vb +The fare sale by selling at a higher price from the implementation of advanced process, foster - Environmental costs z + The revenues from the State's subsidies for investments made by standard VietGAP/Gloabal GAP z + Income from the sale of food, including sewage sludge, food container from the process dredged pond n lo ad ju y th yi + Research and development costs: are the costs for research and development activities related to the environment and environmental protection, which is the cost for the development of products using materials research costs, the system of machinery, new equipment to reduce waste, the cost of researching new solutions to improve management methods, pl n ua al va n + Less tangible costs: business should have expected for this due to cost in the process of raising business for the operation of polluting the environment around the compensatory aid as the cost to households around the use of clean water because the water source contaminated (4) To set the report on environmental accounting for disclosure of information for the object using the information 5.2.3 Managers need to steer the department implemented environmental accounting, strengthen awareness for workers on the protection of the environment in aquaculture The attitude supportive of manager have a great impact to the enterprise information disclosure EA If managers are aware of the importance and benefits of environmental accounting, They will: -Strengthen advocacy activities on the protection of the environment in the region of aquaculture in order to raise the awareness of employees in order to change the behavior to produce safe food associated with environmental protection -Guides or organized for the staff participating in seminars/training training guide and share management experience, the Environmental Protection region - the study applied the technology of waste water treatment, solid waste business suit - Promote the application of the technology of water-saving farming, food waste discharge restrictions, ensure biosafety and environmental protection 5.2.4 Issued regulations, instruction apply environmental accounting If the environmental accounting is issued, the enterprises will presented the report and clearly disclosure information Therefore, the necessary to are created the legal framework for applying environmental accounting oi m ll fu at nh z h vb -19- z - n lo ad ju y th yi The countries has implemented environmental accounting have those regulations, guidelines for environmental accounting although voluntary but are studied, and developed to be implemented extensively With integration and the global environment problems, the accounting information provided to the user as more meaningful information when the information on the environmental impacts and the measures that businesses make to protect the environment, investments, costs and benefits from the environment to be published When issuing regulations, instructions for performing environmental accounting will have a positive impact on the ability to implement environmental accounting and accounting information announcement environment for stakeholders 5.2.5 Environmental information needs from the Government, investors, importers, community creates the pressure forcing the fisher business to announce environmental accounting information All the external stakeholders outside the business usually needs the information but in different levels The parties include: (1) The Government, they are interested in the environmental protection problems of aquaculture businesses because it significantly affects the quality of the nation's environment Accounting information of enterprises have an important role in providing financial information relating to environmental issues serves to manage the aquaculture industry Environmental accounting information in enterprises will have important implications in the statistical data about the environmental protection measures that businesses have announced and implemented, has put out the base environmental policy (2) for the investors, business partners, and financial institutions they are funding for businesses, their advantage depends on the results of business activities When there are environmental risks will significantly influence to the benefit of the investors Therefore, the needs of environmental accounting information to help them assess the real situation and risks (3) for consumers, local residents and the non-governmental organizations on the environment: they are interested in issues pl n ua al n va oi m ll fu at nh z h vb -20- z - n lo ad ju y th yi such as management of toxic wastes from aquaculture, pollution of water resources from sewage water, products that meet environmental criteria and responsibility of the business before it issues (4) for the audit organization using environmental accounting information of the enterprises to ensure an auditor objectivity, integrity and credibility of environmental accounting information in order to ensure legal compliance of the financial statements prior to published in order to protect the interests of the parties concerned Environmental accounting information should be published for this object in the form of EFA information including: environmental assets, environmental liabilities, revenues, costs, environment environmental policy the business done 5.2.6 Fully aware of the benefits of implementing environmental accounting Fully aware of the benefits and costs when implemented environmental accounting will determine the disclosure of environmental accounting information or not If have regulation, the disclosure of enterprises will help business good compliance with law, business image will increase The supportive of consumers and people around the region of aquaculture will be the benefits that businesses get from transparency in information disclosure in environmental accounting Form of the information published can the commitment, policies, environmental protection measures with regard to the public interest is however the object as investors, business management, auditing, then the information published should reflect the data about physical and currency This is useful, for their decisions when investing in the business One of the pillars of sustainable development, environment for business survival and development must ensure the harmonization of existing benefits and the ability to grow in the future Therefore, the investment for environmental protection also benefits comply with the law, to create beautiful images before the use of community resources effectively is an important issue Implementation of environmental accounting that will help businesses analyze production processes in the period would be pl n ua al n va oi m ll fu at nh z h vb -21- z - n lo ad ju y th yi wasted inputs or ineffective to take measures to improve Therefore, to make accounting information disclosure and the environment, businesses need to keep track of information about matter and currencies before and after implementation of the measures, the investment for the environment to evaluate the full benefits pl n ua al n va CONCLUSION fu oi m ll The results answer the three questions research has solved the research objectives Firstly: there are six factors that impact to the disclosure of environmental accounting information in the fisher enterprises Vietnam Secondly: the degree of influence of these factors to the disclosure of environmental accounting information in fisher enterprises Vietnam: (high to low) (1) Supervision of the authorities with regard to the measures of environmental protection in businesses (2) Knowledge of environmental accounting (3) Attitudes supportive of the manager on the protection of the environment (4) Guide the implementation of environmental accounting (5) Pressure from the Government, importers, investors, financial institutions, the community on environmental information (6) Benefit of environmental accounting However, this thesis is still limitations It need to be conducted for the research in the future: Firstly, the survey sample is only made with respect to aquaculture companies in the delta of Mekong River Secondly, the research results initially measure the impact of these factors to the disclosure of environmental accounting information without considering the relationship between the factors together at nh z h vb -22- z - n lo ad ju y th yi LIST OF ARTICLES pl n ua al Lam Thi Truc Linh (2017) Environmental Accounting - The necessity to apply to aquaculture enterprises Accounting & Auditing Review, 6/2017 Lam Thi Truc Linh (2017) Factors influencing the disclosure of environmental accounting information Accounting & Auditing Review, 10/2017 Lam Thi Truc Linh et al (2017) Research on applying environmental management accounting in Pangasius farming enterprises in Vinh Long province Scientific Research Project at Vinh Long college Economic Finance Lam Thi Truc Linh et al (2018) Factors affecting the disclosure of environmental accounting information in aquaculture enterprises Journal of auditing studies, 4/2018 Lam Thi Truc Linh et al (2018) Research and application of environmental accounting in aquaculture enterprises province Vinh Long Scientific Research Project at Vinh Long province n va oi m ll fu at nh z h vb -23- z - CỘNG HÒA XÃ HỘI CHỦ NGHĨA VIỆT NAM Độc lập - Tự - Hạnh phúc TP Hồ Chí Minh, ngày tháng năm 2019 t to ng hi TRANG THÔNG TIN VỀ NHỮNG ĐÓNG GÓP MỚI ep VỀ MẶT HỌC THUẬT, LÝ LUẬN CỦA LUẬN ÁN w n lo ad Tên luận án: CÁC NHÂN TỐ TÁC ĐỘNG ĐẾN VIỆC CƠNG BỐ y th THƠNG TIN KẾ TỐN MƠI TRƯỜNG – NGHIÊN CỨU TẠI CÁC DOANH ju NGHIỆP THỦY SẢN VIỆT NAM yi pl Chuyên ngành: KẾ TOÁN KIỂM TOÁN Mã số:9 34 03 01 al ua Nghiên cứu sinh: LÂM THỊ TRÚC LINH Khóa: 2013 n va Cơ sở đào tạo: Trường Đại học Kinh tế TP Hồ Chí Minh n fu PGS.TS Nguyễn Khắc Hùng ll Người hướng dẫn luận án: m oi PGS.TS Huỳnh Đức Lộng nh at Nội dung ngắn gọn đóng góp mặt học thuật, lý luận, z luận điểm rút từ kết nghiên cứu, khảo sát luận án z ht vb Những đóng góp khía cạnh lý thuyết jm - Vận dụng lý thuyết thể chế, lý thuyết hợp pháp, lý thuyết phụ thuộc k l.c thông tin KTMT DN thủy sản Việt Nam gm nguồn tài nguyên, lý thuyết bên liên quan làm sở giải thích cho việc cơng bố om - Xây dựng mơ hình nhân tố tác động đo lường mức độ tác động n sản Việt Nam a Lu nhân tố tác động đến việc công bố thông tin KTMT doanh nghiệp thủy y Những đóng góp khía cạnh thực tiễn te re nước phát triển mà việc BVMT chưa quan tâm mức n nhân tố tác động đến việc công bố thông tin KTMT Việt Nam va - Kết nghiên cứu Luận án bổ sung vào liệu nghiên cứu Giúp cho kế tốn có tổ chức ghi nhận thông tin KTMT công bố - thông tin cho đối tượng có nhu cầu Giúp cho nhà quản trị DN nhận diện vai trò lợi ích việc công bố - t to thông tin KTMT để nâng cao hiệu hoạt động, uy tín doanh nghiệp đặc biệt ng tham gia thị trường quốc tế hi ep Giúp quan hoạch định sách đưa sách cơng bố thông - tin KTMT Trong điều kiện pháp luật kế tốn chưa có quy định KTMT w n nghiên cứu cung cấp thông tin để quan hoạch định có lộ trình xây dựng lo ad hướng dẫn công bố thông tin KTMT phù hợp với đặc điểm Việt Nam bắt kịp y th với xu hướng phát triển KTMT quốc tế ju Nghiên cứu sinh ký tên yi pl n ua al va n LÂM THỊ TRÚC LINH ll fu oi m at nh z z ht vb k jm om l.c gm n a Lu n va y te re THE SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness th Ho Chi Minh city, July 2019 t to ng hi THEORETICAL AND PRACTICAL CONTRIBUTION ep w n Thesis: The factors affecting the disclosure of environmental lo ad accounting information- Research in Fisher enterprises Viet Nam y th Code:9 340301 ju Major:Accountancy yi Intake:2013 pl Ph.D student: Lam Thi Truc Linh ua al n Institution: University of Economic Ho Chi Minh city va n Supervisor: Associate Professor Dr Nguyen Khac Hung fu ll Associate Professor Dr Huynh Duc Long oi m at nh Summary of theoretical and practicalcontribution z Contribution of study on theoreticalaspects z ht vb - Use the institutional theory, legitimacy theory, resource dependence theory, the k environmental accounting in fisher enterprises Vietnam jm stakeholder theory as a basis for the interpretation of the information disclosure of gm - Build model of impact factors to the disclosure of environmental accounting om l.c information in fisher enterprises Vietnam - Thesis research results added to data research on the factors impacting the a Lu enterprise information announced in Vietnam as well as in the developing countries, n disclosure information for stakeholder y - Help for accountant recorded information of environment accounting and te re The results of this study will: n Contribution of study on practical aspects va where the protection of the environment have not been properly concerned - Help for enterprises manager identify the role and benefits of disclosure of environmental accounting information to improve performance, the reputation of the business especially when involved in international markets t to - Help for policy makers devise policy on information disclosure in environmental ng accounting In terms of accounting law does not yet have regulations on hi ep environmental accounting, the studies provide information to planning agencies build and route in guidance information disclosure in environmental accounting w n consistent with characteristics of Vietnam and catch up with the development trend lo ad of environmental accounting international ju y th yi pl Ph.D student n ua al va n LAM THI TRUC LINH ll fu oi m at nh z z ht vb k jm om l.c gm n a Lu n va y te re