Environmental Management Accounting Affects Bank Performance

This study aims to estimate the effect of environmental
management accounting (EMA) on Vietnamese bank performance under the mediating
role of environmental costs. The research employs
qualitative methods, such as expert interviews and surveys, alongside
quantitative methods, such as Partial least squares Structural Equation
Modeling (PLS-SEM). The findings revealed a positive
correlation between EMA and knowledge management, green innovation, and
environmental costs. Additionally, knowledge management and green innovation
significantly positively influence environmental costs. Notably, the study
emphasizes the interplay between EMA and a bank's performance, mediated by
environmental costs. Recognizing the significance of environmental costs in the
total cost structure, this study highlights their potential emergence in the
provision of financial services. This study underscores the role of
environmental accounting, which integrates the financial and management
accounting aspects, in providing information on these costs.

本研究旨在评估环境管理会计（Environmental Management Accounting, EMA）在环境成本的中介作用下对越南银行绩效的影响。研究采用定性方法（如专家访谈与问卷调查）与定量方法（如偏最小二乘结构方程模型（Partial least squares Structural Equation Modeling, PLS-SEM））相结合的方式。研究结果显示，EMA与知识管理、绿色创新及环境成本之间存在正相关关系。此外，知识管理与绿色创新对环境成本具有显著的正向影响。值得注意的是，本研究强调EMA与银行绩效之间的关系由环境成本所中介。鉴于环境成本在总成本结构中的重要性，本研究突出其在金融服务提供过程中可能产生的影响。本研究还强调了环境会计（整合财务会计与管理会计维度）在提供此类成本信息方面的作用。