The Effect of The Integration Level of Environmental Management Accounting Tools on Environmental Performance in Textile and Garment Enterprises in Hanoi City

Aguiar, G. J. A., Almeida, L. R., Fernandes, B. S., Gavazza, S., Silva, G. L., & Machado Santos, S. (2023). Use of life cycle assessment as a tool to evaluate the environmental impacts of textile effluents: A systematic review. Environmental Science and Pollution Research, 30(31), 76455–76470. https://doi.org/10.1007/s11356-023-27785-6 Appannan, J. S., Mohd Said, R., Ong, T. S., & Senik, R. (2023). Promoting sustainable development through strategies, environmental management accounting and environmental performance. Business Strategy and the Environment, 32(4), 1914– 1930. https://doi.org/10.1002/bse.3227 Barney, J. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99–120. https://doi.org/10.1177/014920639101700108 Better Work. (2023, July 19). Greening Viet Nam's textile and garment sector: A high stakes challenge. Better Work (ILO–IFC). https://betterwork.org/greening-viet-nams-textile- and-garment-sector-a-high-stakes-challenge/ Ministry of Industry and Trade – Department of Science, Technology and Digital Transformation. (2019, September 23). Giảm ô nhiễm môi trường: Dệt may hướng tới kinh tế tuần hoàn [Reducing environmental pollution: The textile and garment industry moving towards a circular economy]. https://scp.gov.vn/tin-tuc/t11208/giam-o-nhiem- moi-truong-det-may-huong-toi-kinh-te-tuan-hoan Braun, V., & Clarke, V. (2006). Using thematic analysis in psychology. Qualitative Research in Psychology, 3(2), 77–101. https://doi.org/10.1191/1478088706qp063oa Burritt, R. L., Schaltegger, S., & Christ, K. L. (2023). Environmental management accounting – Developments over the last 20 years from a framework perspective. Australian Accounting Review, 33(4), 336–351. https://doi.org/10.1111/auar.12407 European Commission, Directorate-General for Environment. (2022, March 30). EU strategy for sustainable and circular textiles [Communication COM(2022) 141 final]. https://environment.ec.europa.eu/publications/textiles-strategy_en Hanif, S., Ahmed, A., & Younas, N. (2023). Examining the impact of Environmental Management Accounting practices and green transformational leadership on corporate environmental performance: The mediating role of green process innovation. Journal of Cleaner Production, 414, Article 137584. https://doi.org/10.1016/j.jclepro.2023.137584 Hart, S. L., & Dowell, G. (2011). A natural-resource-based view of the firm: Fifteen years after. Journal of Management, 37(5), 1464–1479. https://doi.org/10.1177/0149206310390219 Hoai, T. T., Minh, N. N., Van, H. V., & Nguyen, N. P. (2023). Accounting going green: The move toward environmental sustainability in Vietnamese manufacturing firms. Corporate Social Responsibility and Environmental Management, 30(4), 1928–1941. https://doi.org/10.1002/csr.2464 Latif, B., Mahmood, Z., Ong, T. S., Mohd Said, R., & Bakhsh, A. (2020). Coercive, normative and mimetic pressures as drivers of environmental management accounting adoption. Sustainability, 12(11), 4506. https://doi.org/10.3390/su12114506 Mukwarami, S., & van der Poll, H. M. (2024). A theoretical approach to address environmental management accounting implementation barriers in small and medium enterprises in developing countries. Discover Sustainability, 5(1), 1–20. https://doi.org/10.1007/s43621-024-00598-4 Nguyen, N. P., & Adomako, S. (2022). Stakeholder pressure for eco-friendly practices, international orientation, and eco-innovation: A study of small and medium-sized enterprises in Vietnam. Corporate Social Responsibility and Environmental Management, 29(1), 79–88. https://doi.org/10.1002/csr.2185 JAFM JAFM JAFM Nguyễn, T. H. N. (2020). Áp lực thể chế với thực hiện kế toán quản trị môi trường và hình ảnh thương hiệu xanh của các doanh nghiệp ở Việt Nam [Institutional pressure on the implementation of environmental management accounting and the green brand image of enterprises in Vietnam]. Tạp chí Kinh tế & Phát triển [Journal of Economics and Development], (276), 69–78. https://ktpt.neu.edu.vn/Uploads/Bai%20bao/2020/So%20276/379273.pdf National Assembly of the Socialist Republic of Vietnam. (2020). Luật Bảo vệ môi trường [Law on Environmental Protection] (Law No. 72/2020/QH14). https://thuvienphapluat.vn/van-ban/Tai-nguyen-Moi-truong/Luat-so-72-2020-QH14- Bao-ve-moi-truong-431147.aspx Tran, T. T., & Herzig, C. (2020). Material flow cost accounting in developing countries: A systematic review. Sustainability, 12(13), 5413. https://doi.org/10.3390/su12135413 Tran, T. T., & Herzig, C. (2021). Improving decision-making through material flow cost accounting: The case of VietGreen bottled mineral water company. International Food and Agribusiness Management Review, 25(1), 37–48. https://doi.org/10.22434/IFAMR2020.0187 Tran, T. T., Burritt, R. L., Herzig, C., & Christ, K. L. (2024). Material flow cost accounting in Vietnam: A multi-level exploration. Accounting, Auditing & Accountability Journal, 38(1), 286–320. https://doi.org/10.1108/AAAJ-03-2022-5713 WWF. (2018). Textile and garment sector in Vietnam: Water risks and solutions. https://wwfasia.awsassets.panda.org/downloads/2018_wwf_report_vietnam_textile_se ctor_water_risks_and_solutions_final.pdf