ABSTRACT
This research explores various factors influencing the implementation of Environmental Cost Management Accounting (ECMA) in Vietnam's paper industry, including coercive pressure, normative pressure, simulation pressure, managers’ perception of environmental uncertainty, and proactive environmental strategy. The study involved surveying 151 individuals in this industry from three groups: (i) business managers, (ii) accountants or management accounting staff, and (iii) production, technical, and environmental department staff or supervisors in paper manufacturing companies. Through the empirical analysis, the findings indicate that the adoption of ECMA remains relatively low, primarily influenced by coercive pressure and managers’ perception, while the impact of normative pressure appears uncertain, and proactive environmental strategy has no discernible effect. Based on these results, the recommendations for guiding the implementation of ECMA are given in Vietnam's paper enterprises.
