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The application of EMA is affected by many factors. In this study, the authors assessed the impact of factors on the application of EMA at the Vietnam National Tobacco Corporation, a large enterprise operating in the tobacco industry in Vietnam, which has been facing many difficult environmental problems. The results of their research show that the application of EMA is most affected by manager's awareness and less affected by the accounting staff's qualifications.<\/p>","DOI":"10.4018\/ijabim.388739","type":"journal-article","created":{"date-parts":[[2025,9,15]],"date-time":"2025-09-15T22:10:45Z","timestamp":1757974245000},"page":"1-14","source":"Crossref","is-referenced-by-count":0,"title":["The Factors Affecting the Application of Environmental Management Accounting in Vietnam National Tobacco Corporation"],"prefix":"10.4018","volume":"16","author":[{"ORCID":"https:\/\/orcid.org\/0000-0003-2878-3230","authenticated-orcid":true,"given":"Tu Chuc","family":"Anh","sequence":"first","affiliation":[{"name":"Academy of Finance, Vietnam"}]}],"member":"2432","reference":[{"key":"IJABIM.388739-0","unstructured":"Alkisher, A. O. (2013). Factors influencing internal management accounting adoption in oil and manufacturing firms in Libya [Unpublished doctoral dissertation]. Universiti Utara Malaysia."},{"key":"IJABIM.388739-1","unstructured":"Bich, N. H. T. (2017). Environmental cost management accounting in oil and gas processing enterprises belonging to Vietnam National Oil and Gas Group [Unpublished doctoral dissertation]. Trade University, Vietnam."},{"key":"IJABIM.388739-2","doi-asserted-by":"publisher","DOI":"10.1111\/j.1835-2561.2002.tb00202.x"},{"key":"IJABIM.388739-3","doi-asserted-by":"publisher","DOI":"10.1016\/j.jclepro.2012.10.007"},{"key":"IJABIM.388739-4","doi-asserted-by":"publisher","DOI":"10.1023\/B:BUSI.0000015844.86206.b9"},{"key":"IJABIM.388739-5","unstructured":"Dang, H. N. (2022). Environmental cost management accounting in animal feed production enterprises in Vietnam [Unpublished doctoral dissertation]. 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