{"id":"https://openalex.org/W4414195683","doi":"https://doi.org/10.4018/ijabim.388739","title":"The Factors Affecting the Application of Environmental Management Accounting in Vietnam National Tobacco Corporation","display_name":"The Factors Affecting the Application of Environmental Management Accounting in Vietnam National Tobacco Corporation","publication_year":2025,"publication_date":"2025-09-15","ids":{"openalex":"https://openalex.org/W4414195683","doi":"https://doi.org/10.4018/ijabim.388739"},"language":"en","primary_location":{"id":"doi:10.4018/ijabim.388739","is_oa":true,"landing_page_url":"https://doi.org/10.4018/ijabim.388739","pdf_url":"https://www.igi-global.com/ViewTitle.aspx?TitleId=388739&isxn=9798337315935","source":{"id":"https://openalex.org/S164447516","display_name":"International Journal of Asian Business and Information Management","issn_l":"1947-9638","issn":["1947-9638","1947-9646"],"is_oa":true,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310320424","host_organization_name":"IGI Global","host_organization_lineage":["https://openalex.org/P4310320424"],"host_organization_lineage_names":["IGI Global"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Asian Business and Information Management","raw_type":"journal-article"},"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://www.igi-global.com/ViewTitle.aspx?TitleId=388739&isxn=9798337315935","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5079551180","display_name":"Chuc Anh Tu","orcid":"https://orcid.org/0000-0003-2878-3230"},"institutions":[{"id":"https://openalex.org/I4210134588","display_name":"Academy Of Finance","ror":"https://ror.org/03qd55m24","country_code":"VN","type":"education","lineage":["https://openalex.org/I4210134588"]}],"countries":["VN"],"is_corresponding":true,"raw_author_name":"Tu Chuc Anh","raw_affiliation_strings":["Academy of Finance, Vietnam"],"raw_orcid":"https://orcid.org/0000-0003-2878-3230","affiliations":[{"raw_affiliation_string":"Academy of Finance, Vietnam","institution_ids":["https://openalex.org/I4210134588"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5079551180"],"corresponding_institution_ids":["https://openalex.org/I4210134588"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.31162702,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"16","issue":"1","first_page":"1","last_page":"14"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10880","display_name":"Environmental Sustainability in Business","score":0.9424999952316284,"subfield":{"id":"https://openalex.org/subfields/1406","display_name":"Marketing"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10880","display_name":"Environmental Sustainability in Business","score":0.9424999952316284,"subfield":{"id":"https://openalex.org/subfields/1406","display_name":"Marketing"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/corporation","display_name":"Corporation","score":0.6985999941825867},{"id":"https://openalex.org/keywords/position","display_name":"Position (finance)","score":0.5587000250816345},{"id":"https://openalex.org/keywords/principle-of-legality","display_name":"Principle of legality","score":0.5404000282287598},{"id":"https://openalex.org/keywords/management-accounting","display_name":"Management accounting","score":0.4584999978542328},{"id":"https://openalex.org/keywords/accounting-information-system","display_name":"Accounting information system","score":0.42989999055862427},{"id":"https://openalex.org/keywords/environmental-accounting","display_name":"Environmental accounting","score":0.400299996137619},{"id":"https://openalex.org/keywords/sustainable-development","display_name":"Sustainable development","score":0.38589999079704285},{"id":"https://openalex.org/keywords/environmental-full-cost-accounting","display_name":"Environmental full-cost accounting","score":0.37929999828338623}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7157999873161316},{"id":"https://openalex.org/C2778348171","wikidata":"https://www.wikidata.org/wiki/Q167037","display_name":"Corporation","level":2,"score":0.6985999941825867},{"id":"https://openalex.org/C198082294","wikidata":"https://www.wikidata.org/wiki/Q3399648","display_name":"Position (finance)","level":2,"score":0.5587000250816345},{"id":"https://openalex.org/C42027317","wikidata":"https://www.wikidata.org/wiki/Q2307054","display_name":"Principle of legality","level":2,"score":0.5404000282287598},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5008000135421753},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.4584999978542328},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.42989999055862427},{"id":"https://openalex.org/C2775997212","wikidata":"https://www.wikidata.org/wiki/Q12366845","display_name":"Environmental accounting","level":2,"score":0.400299996137619},{"id":"https://openalex.org/C107826830","wikidata":"https://www.wikidata.org/wiki/Q929380","display_name":"Environmental resource management","level":1,"score":0.38670000433921814},{"id":"https://openalex.org/C552854447","wikidata":"https://www.wikidata.org/wiki/Q131201","display_name":"Sustainable development","level":2,"score":0.38589999079704285},{"id":"https://openalex.org/C4166634","wikidata":"https://www.wikidata.org/wiki/Q17074592","display_name":"Environmental full-cost accounting","level":5,"score":0.37929999828338623},{"id":"https://openalex.org/C2781145028","wikidata":"https://www.wikidata.org/wiki/Q907703","display_name":"Tobacco industry","level":2,"score":0.37279999256134033},{"id":"https://openalex.org/C51832835","wikidata":"https://www.wikidata.org/wiki/Q1520901","display_name":"Environmental management system","level":3,"score":0.35839998722076416},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.35350000858306885},{"id":"https://openalex.org/C94107157","wikidata":"https://www.wikidata.org/wiki/Q1077518","display_name":"Cost accounting","level":2,"score":0.3269999921321869},{"id":"https://openalex.org/C32235935","wikidata":"https://www.wikidata.org/wiki/Q350151","display_name":"National accounts","level":2,"score":0.2948000133037567},{"id":"https://openalex.org/C91375879","wikidata":"https://www.wikidata.org/wiki/Q15473274","display_name":"Environmental planning","level":1,"score":0.2858000099658966},{"id":"https://openalex.org/C2780748813","wikidata":"https://www.wikidata.org/wiki/Q7649683","display_name":"Sustainable management","level":3,"score":0.28349998593330383},{"id":"https://openalex.org/C134560507","wikidata":"https://www.wikidata.org/wiki/Q753291","display_name":"Environmental economics","level":1,"score":0.2632000148296356},{"id":"https://openalex.org/C31845852","wikidata":"https://www.wikidata.org/wiki/Q899279","display_name":"Management control system","level":3,"score":0.2614000141620636},{"id":"https://openalex.org/C164749845","wikidata":"https://www.wikidata.org/wiki/Q320389","display_name":"Environmental impact assessment","level":2,"score":0.2605000138282776},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.25760000944137573}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.4018/ijabim.388739","is_oa":true,"landing_page_url":"https://doi.org/10.4018/ijabim.388739","pdf_url":"https://www.igi-global.com/ViewTitle.aspx?TitleId=388739&isxn=9798337315935","source":{"id":"https://openalex.org/S164447516","display_name":"International Journal of Asian Business and Information Management","issn_l":"1947-9638","issn":["1947-9638","1947-9646"],"is_oa":true,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310320424","host_organization_name":"IGI Global","host_organization_lineage":["https://openalex.org/P4310320424"],"host_organization_lineage_names":["IGI Global"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Asian Business and Information Management","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.4018/ijabim.388739","is_oa":true,"landing_page_url":"https://doi.org/10.4018/ijabim.388739","pdf_url":"https://www.igi-global.com/ViewTitle.aspx?TitleId=388739&isxn=9798337315935","source":{"id":"https://openalex.org/S164447516","display_name":"International Journal of Asian Business and Information Management","issn_l":"1947-9638","issn":["1947-9638","1947-9646"],"is_oa":true,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310320424","host_organization_name":"IGI Global","host_organization_lineage":["https://openalex.org/P4310320424"],"host_organization_lineage_names":["IGI Global"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Asian Business and Information Management","raw_type":"journal-article"},"sustainable_development_goals":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4414195683.pdf","grobid_xml":"https://content.openalex.org/works/W4414195683.grobid-xml"},"referenced_works_count":13,"referenced_works":["https://openalex.org/W1976710654","https://openalex.org/W1983876445","https://openalex.org/W1991570601","https://openalex.org/W2028246294","https://openalex.org/W2045047776","https://openalex.org/W2057593048","https://openalex.org/W2137034780","https://openalex.org/W2162391935","https://openalex.org/W2803236464","https://openalex.org/W2908000252","https://openalex.org/W4256550748","https://openalex.org/W4256597101","https://openalex.org/W4308192532"],"related_works":[],"abstract_inverted_index":{"Environmental":[0],"management":[1],"accounting":[2,124],"(EMA)":[3],"is":[4,58,113],"a":[5,84],"tool":[6],"to":[7,19,38],"help":[8],"managers":[9],"deal":[10],"with":[11],"the":[12,30,40,49,66,69,74,79,89,109,123],"pressures":[13],"of":[14,51,56,71,76,104,111],"community":[15],"and":[16,33,35,43,119],"society":[17],"related":[18],"environmental":[20,44,100],"issues":[21],"so":[22],"they":[23,47],"can":[24],"achieve":[25,39],"legality":[26],"in":[27,88,92],"operations,":[28],"enhance":[29],"company's":[31],"position":[32],"image,":[34],"control":[36],"costs":[37],"best":[41],"economic":[42],"benefits":[45],"as":[46],"pursue":[48],"goal":[50],"sustainable":[52],"development.":[53],"The":[54,102],"application":[55,75,110],"EMA":[57,77,112],"affected":[59,115,121],"by":[60,116,122],"many":[61,98],"factors.":[62],"In":[63],"this":[64],"study,":[65],"authors":[67],"assessed":[68],"impact":[70],"factors":[72],"on":[73],"at":[78],"Vietnam":[80],"National":[81],"Tobacco":[82],"Corporation,":[83],"large":[85],"enterprise":[86],"operating":[87],"tobacco":[90],"industry":[91],"Vietnam,":[93],"which":[94],"has":[95],"been":[96],"facing":[97],"difficult":[99],"problems.":[101],"results":[103],"their":[105],"research":[106],"show":[107],"that":[108],"most":[114],"manager's":[117],"awareness":[118],"less":[120],"staff's":[125],"qualifications.":[126]},"counts_by_year":[],"updated_date":"2025-11-06T03:46:38.306776","created_date":"2025-10-10T00:00:00"}