Duong Thi Thanh Hien
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Evaluating the influence of environmental accounting practices on the operational efficiency of seafood businesses in Vietnam
Duong Thi Thanh Hien, Ho Tuan Vu
, Doan Ngoc Phi Anh
doi: http://dx.doi.org/10.21511/ppm.21(4).2023.12
Problems and Perspectives in Management Volume 21, 2023 Issue #4 pp. 150-165
Views: 879 Downloads: 385 TO CITE АНОТАЦІЯThis paper deals with factors affecting environmental accounting adoption and its impact on operational performance in Vietnamese seafood enterprises. The data were collected from seafood enterprises in Vietnam. Structural equation modeling was applied to explore the causal relationship between operational performance and other factors. The results show that the factors affecting the implementation of environmental accounting based on normalized weights include manager support, with the strongest impact (0.286), followed by the level of technology (0.155), qualifications of accountants (0.191), pressure from stakeholders (0.129), business characteristics (0.117), financial resources (0.113), legal regulations (0.103), and finally environmental changes (0.1). The results also show that environmental accounting implementation strongly impacts operational performance (standardized weight 0.351). The correlation relationships in the model are all statistically significant, with a 95% confidence level (p = 0.000 < 0.05). The paper contributes to perfecting the factors affecting the implementation of environmental accounting, clearly seeing its benefits and positive impacts on performance in seafood enterprises in Vietnam, to achieve environmental protection goals, increase economic benefits, and sustainable development.
Acknowledgment
This study is conducted within the framework of the doctoral project subject to Decision No. 1807/QD-ĐHDT dated May 10, 2023, Duy Tan University, Vietnam. The authors would like to acknowledge the reviewers and the editor-in-chief for their assistance. -
The role of outsourced accounting services in enhancing SMEs’ business performance
Duong Thi Thanh Hien, Thu Hoai Thi Le
, Giang Ha Hai
doi: http://dx.doi.org/10.21511/ppm.23(3).2025.38
Problems and Perspectives in Management Volume 23, 2025 Issue #3 pp. 523-537
Views: 83 Downloads: 25 TO CITE АНОТАЦІЯType of the article: Research Article
Abstract
In Vietnam, nearly 98% of operating companies are small and medium-sized enterprises (SMEs), the majority of which rely on outsourced accounting services (OAS) rather than in-house accounting departments. Despite the widespread use of OAS, limited research exists on the tangible benefits these services provide. This study investigates the factors associated with SME performance, focusing on the impact of routine, non-routine, and advisory accounting services. Data were collected via questionnaire from 358 respondents across 176 SMEs in Da Nang between October and December 2024. Of these enterprises, 56% were small, 33% were micro, and 11% were medium-sized firms. Respondents were predominantly male (63%), aged 36–45 (32%), with 5–10 years of experience (50%); 34% held director roles, while 66% were vice directors. Using the PLS-SEM method, the study explores the relationship between outsourced accounting services, compliance benefits, management benefits, and operational performance. Findings reveal that both routine and advisory services significantly influence compliance and management benefits, which in turn enhance business performance. Non-routine services positively affect management benefits but do not significantly influence compliance benefits. The mediating role of compliance and management benefits is confirmed across all service categories. The study offers theoretical insights and practical recommendations for SMEs to effectively utilize outsourced accounting services and improve operational outcomes.Acknowledgments
Ha Hai Giang was funded by the Master, Ph.D. Scholarship Programme of Vingroup Innovation Foundation (VINIF), code VINIF.2023.TS.026.
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