SUMMARY INFORMATION OF THE NEW CONCLUSIONS OF THE THESIS
Thesis title: Environmental accounting in mining enterprises in Binh Dinh province Major: Accounting Code: 9.34.03.01
Ph.D candidate’s name : Nguyen Thi Kim Tuyen
Professional advisors: Assoc. Prof, PhD. Nguyen Phu Giang, PhD. Le Thi Dieu Linh Educational institution: Academy of Finance
Summary of the new conclusions of the thesis as follows:
1. Theoretical implications
Firstly, the thesis provides more comprehensive, focused and sufficient environmental accounting theory than previous studies when systematizing aspects of the environmental information process of environmental financial accounting and environmental management accounting.
Secondly, the thesis expands background theories – vital basis in the logical explanation of factors affecting environmental accounting, including: institution theory, legitimacy theory, stakeholder theory, contingency theory, signaling theory and agency theory.
Thirdly, the thesis adds in the research line of environmental accounting implementation and factors affecting environmental accounting implementation in Vietnam in particular and developing countries in general when the results of previous studies are still inconsistent.
2. Practical implications
Firstly, the thesis clarifies the environmental accounting implementation in mining industry in Binh Dinh province - one of environmental sensitive industries under Circular 04/2012/TT-BTNMT. Therefore, the thesis has some solutions improve environmental accounting in these businesses such as complete recording of environmental accounting information, complete processing of environmental accounting information and complete providing of environmental accounting information.
Secondly, the findings of factors affecting the environmental accounting implementation provided implications for stakeholders as well as mining enterprises in Binh Dinh province to promote the environmental accounting implementation toward sustainable development. State agencies need revise, promulgate synchronously policies encourage environmental accounting implementation, for example issue environmental accounting guidance, revise and promulgate accounting standards, tax policies on environment.
Educational institutions, professional associations actively educate future human resources on environmental accounting by updating educational curriculums, organizing conferences, seminars. Banking industry promote implementation of green credit policy for businesses
access to capital related to environmentally friendly projects. Mining enterprises in Binh Dinh province need increase the connection between accounting departments with engineering, environment departments, especially the managers should change environmental awareness leads to change action, implement proactive environmental strategies, integrate economic, social and environmental aspects in business activities.
Professional advisors Professional advisors Ph.D candidate
