id	sid	tid	token	lemma	pos
easat-7238	1	1	edelweiss	edelweiss	PROPN
easat-7238	1	2	applied	apply	VERB
easat-7238	1	3	science	science	NOUN
easat-7238	1	4	and	and	CCONJ
easat-7238	1	5	technology	technology	NOUN
easat-7238	1	6	issn	issn	PROPN
easat-7238	1	7	:	:	PUNCT
easat-7238	1	8	2576	2576	NUM
easat-7238	1	9	-	-	SYM
easat-7238	1	10	8484	8484	NUM
easat-7238	1	11	vol	vol	NOUN
easat-7238	1	12	.	.	PROPN
easat-7238	2	1	9	9	NUM
easat-7238	2	2	,	,	PUNCT
easat-7238	2	3	no	no	INTJ
easat-7238	2	4	.	.	NOUN
easat-7238	2	5	5	5	NUM
easat-7238	2	6	,	,	PUNCT
easat-7238	2	7	1620	1620	NUM
easat-7238	2	8	-	-	SYM
easat-7238	2	9	1638	1638	NUM
easat-7238	2	10	2025	2025	NUM
easat-7238	2	11	publisher	publisher	NOUN
easat-7238	2	12	:	:	PUNCT
easat-7238	2	13	learning	learn	VERB
easat-7238	2	14	gate	gate	NOUN
easat-7238	2	15	doi	doi	PROPN
easat-7238	2	16	:	:	PUNCT
easat-7238	2	17	10.55214/25768484.v9i5.7238	10.55214/25768484.v9i5.7238	NUM
easat-7238	2	18	©	©	PROPN
easat-7238	2	19	2025	2025	NUM
easat-7238	2	20	by	by	ADP
easat-7238	2	21	the	the	DET
easat-7238	2	22	authors	author	NOUN
easat-7238	2	23	;	;	PUNCT
easat-7238	2	24	licensee	licensee	PROPN
easat-7238	2	25	learning	learning	NOUN
easat-7238	2	26	gate	gate	NOUN
easat-7238	3	1	©	©	PROPN
easat-7238	3	2	2025	2025	NUM
easat-7238	3	3	by	by	ADP
easat-7238	3	4	the	the	DET
easat-7238	3	5	authors	author	NOUN
easat-7238	3	6	;	;	PUNCT
easat-7238	3	7	licensee	licensee	PROPN
easat-7238	3	8	learning	learning	NOUN
easat-7238	3	9	gate	gate	NOUN
easat-7238	3	10	history	history	NOUN
easat-7238	3	11	:	:	PUNCT
easat-7238	3	12	received	receive	VERB
easat-7238	3	13	:	:	PUNCT
easat-7238	3	14	5	5	NUM
easat-7238	3	15	march	march	NOUN
easat-7238	3	16	2025	2025	NUM
easat-7238	3	17	;	;	PUNCT
easat-7238	3	18	revised	revise	VERB
easat-7238	3	19	:	:	PUNCT
easat-7238	3	20	16	16	NUM
easat-7238	3	21	april	april	PROPN
easat-7238	3	22	2025	2025	NUM
easat-7238	3	23	;	;	PUNCT
easat-7238	3	24	accepted	accept	VERB
easat-7238	3	25	:	:	PUNCT
easat-7238	3	26	21	21	NUM
easat-7238	3	27	april	april	PROPN
easat-7238	3	28	2025	2025	NUM
easat-7238	3	29	;	;	PUNCT
easat-7238	3	30	published	publish	VERB
easat-7238	3	31	:	:	PUNCT
easat-7238	3	32	15	15	NUM
easat-7238	3	33	may	may	PROPN
easat-7238	3	34	2025	2025	NUM
easat-7238	3	35	*	*	PUNCT
easat-7238	3	36	correspondence	correspondence	NOUN
easat-7238	3	37	:	:	PUNCT
easat-7238	3	38	huonghd.ecore@gmail.com	huonghd.ecore@gmail.com	X
easat-7238	3	39	factors	factor	NOUN
easat-7238	3	40	affecting	affect	VERB
easat-7238	3	41	the	the	DET
easat-7238	3	42	implementation	implementation	NOUN
easat-7238	3	43	of	of	ADP
easat-7238	3	44	environmental	environmental	ADJ
easat-7238	3	45	management	management	NOUN
easat-7238	3	46	accounting	account	VERB
easat-7238	3	47	a	a	DET
easat-7238	3	48	study	study	NOUN
easat-7238	3	49	of	of	ADP
easat-7238	3	50	manufacturing	manufacturing	NOUN
easat-7238	3	51	enterprises	enterprise	NOUN
easat-7238	3	52	tran	tran	VERB
easat-7238	3	53	the	the	DET
easat-7238	3	54	nu1	nu1	NOUN
easat-7238	3	55	,	,	PUNCT
easat-7238	3	56	bui	bui	NOUN
easat-7238	3	57	linh	linh	NOUN
easat-7238	3	58	chi2	chi2	PROPN
easat-7238	3	59	,	,	PUNCT
easat-7238	3	60	dang	dang	INTJ
easat-7238	3	61	thi	thi	PROPN
easat-7238	3	62	bac3	bac3	PROPN
easat-7238	3	63	,	,	PUNCT
easat-7238	3	64	hoang	hoang	PROPN
easat-7238	3	65	dinh	dinh	PROPN
easat-7238	3	66	huong4	huong4	PROPN
easat-7238	3	67	*	*	PROPN
easat-7238	3	68	,	,	PUNCT
easat-7238	3	69	nguyen	nguyen	PROPN
easat-7238	3	70	thi	thi	AUX
easat-7238	3	71	thanh	thanh	PROPN
easat-7238	3	72	hai5	hai5	PROPN
easat-7238	3	73	1international	1international	PROPN
easat-7238	3	74	school	school	NOUN
easat-7238	3	75	vietnam	vietnam	PROPN
easat-7238	3	76	national	national	PROPN
easat-7238	3	77	university	university	PROPN
easat-7238	3	78	,	,	PUNCT
easat-7238	3	79	hanoi	hanoi	PROPN
easat-7238	3	80	,	,	PUNCT
easat-7238	3	81	vietnam	vietnam	PROPN
easat-7238	3	82	;	;	PUNCT
easat-7238	3	83	nutt@vnu.edu.vn(t.t.n	nutt@vnu.edu.vn(t.t.n	VERB
easat-7238	3	84	.	.	PUNCT
easat-7238	3	85	)	)	PUNCT
easat-7238	3	86	.	.	PUNCT
easat-7238	4	1	2university	2university	NUM
easat-7238	4	2	of	of	ADP
easat-7238	4	3	economics	economic	NOUN
easat-7238	4	4	and	and	CCONJ
easat-7238	4	5	business	business	NOUN
easat-7238	4	6	,	,	PUNCT
easat-7238	4	7	vietnam	vietnam	PROPN
easat-7238	4	8	national	national	PROPN
easat-7238	4	9	university	university	PROPN
easat-7238	4	10	,	,	PUNCT
easat-7238	4	11	hanoi	hanoi	PROPN
easat-7238	4	12	,	,	PUNCT
easat-7238	4	13	vietnam	vietnam	PROPN
easat-7238	4	14	;	;	PUNCT
easat-7238	4	15	ljnhchj111@gmail.com	ljnhchj111@gmail.com	PROPN
easat-7238	4	16	(	(	PUNCT
easat-7238	4	17	b.l.c	b.l.c	NOUN
easat-7238	4	18	)	)	PUNCT
easat-7238	4	19	.	.	PUNCT
easat-7238	5	1	3hanoi	3hanoi	NUM
easat-7238	5	2	university	university	NOUN
easat-7238	5	3	of	of	ADP
easat-7238	5	4	business	business	NOUN
easat-7238	5	5	and	and	CCONJ
easat-7238	5	6	technology	technology	NOUN
easat-7238	5	7	,	,	PUNCT
easat-7238	5	8	vietnam	vietnam	PROPN
easat-7238	5	9	;	;	PUNCT
easat-7238	5	10	dangthihoaibac@yahoo.com.vn	dangthihoaibac@yahoo.com.vn	NOUN
easat-7238	5	11	(	(	PUNCT
easat-7238	5	12	d.t.b	d.t.b	NOUN
easat-7238	5	13	.	.	PUNCT
easat-7238	5	14	)	)	PUNCT
easat-7238	5	15	.	.	PUNCT
easat-7238	6	1	4hanoi	4hanoi	NUM
easat-7238	6	2	university	university	NOUN
easat-7238	6	3	of	of	ADP
easat-7238	6	4	natural	natural	ADJ
easat-7238	6	5	resources	resource	NOUN
easat-7238	6	6	and	and	CCONJ
easat-7238	6	7	environment	environment	NOUN
easat-7238	6	8	,	,	PUNCT
easat-7238	6	9	vietnam	vietnam	PROPN
easat-7238	6	10	;	;	PUNCT
easat-7238	6	11	huonghd.ecore@gmail.com	huonghd.ecore@gmail.com	X
easat-7238	6	12	(	(	PUNCT
easat-7238	6	13	h.d.h	h.d.h	PROPN
easat-7238	6	14	.	.	PUNCT
easat-7238	6	15	)	)	PUNCT
easat-7238	6	16	.	.	PUNCT
easat-7238	7	1	5university	5university	NUM
easat-7238	7	2	of	of	ADP
easat-7238	7	3	economics	economic	NOUN
easat-7238	7	4	and	and	CCONJ
easat-7238	7	5	business	business	NOUN
easat-7238	7	6	,	,	PUNCT
easat-7238	7	7	vietnam	vietnam	PROPN
easat-7238	7	8	national	national	PROPN
easat-7238	7	9	university	university	PROPN
easat-7238	7	10	,	,	PUNCT
easat-7238	7	11	hanoi	hanoi	PROPN
easat-7238	7	12	,	,	PUNCT
easat-7238	7	13	vietnam	vietnam	PROPN
easat-7238	7	14	;	;	PUNCT
easat-7238	7	15	haintt.ueb@vnu.edu.vn	haintt.ueb@vnu.edu.vn	PROPN
easat-7238	7	16	(	(	PUNCT
easat-7238	7	17	n.t.t.h	n.t.t.h	PROPN
easat-7238	7	18	.	.	PUNCT
easat-7238	7	19	)	)	PUNCT
easat-7238	7	20	.	.	PUNCT
easat-7238	8	1	abstract	abstract	ADJ
easat-7238	8	2	:	:	PUNCT
easat-7238	9	1	environmental	environmental	ADJ
easat-7238	9	2	management	management	NOUN
easat-7238	9	3	accounting	accounting	NOUN
easat-7238	9	4	(	(	PUNCT
easat-7238	9	5	ema	ema	PROPN
easat-7238	9	6	)	)	PUNCT
easat-7238	9	7	plays	play	VERB
easat-7238	9	8	a	a	DET
easat-7238	9	9	crucial	crucial	ADJ
easat-7238	9	10	role	role	NOUN
easat-7238	9	11	in	in	ADP
easat-7238	9	12	helping	help	VERB
easat-7238	9	13	businesses	business	NOUN
easat-7238	9	14	manage	manage	VERB
easat-7238	9	15	and	and	CCONJ
easat-7238	9	16	reduce	reduce	VERB
easat-7238	9	17	the	the	DET
easat-7238	9	18	environmental	environmental	ADJ
easat-7238	9	19	impacts	impact	NOUN
easat-7238	9	20	of	of	ADP
easat-7238	9	21	their	their	PRON
easat-7238	9	22	production	production	NOUN
easat-7238	9	23	activities	activity	NOUN
easat-7238	9	24	.	.	PUNCT
easat-7238	10	1	the	the	DET
easat-7238	10	2	aim	aim	NOUN
easat-7238	10	3	of	of	ADP
easat-7238	10	4	this	this	DET
easat-7238	10	5	study	study	NOUN
easat-7238	10	6	is	be	AUX
easat-7238	10	7	to	to	PART
easat-7238	10	8	measure	measure	VERB
easat-7238	10	9	and	and	CCONJ
easat-7238	10	10	analyze	analyze	VERB
easat-7238	10	11	the	the	DET
easat-7238	10	12	factors	factor	NOUN
easat-7238	10	13	influencing	influence	VERB
easat-7238	10	14	the	the	DET
easat-7238	10	15	implementation	implementation	NOUN
easat-7238	10	16	of	of	ADP
easat-7238	10	17	ema	ema	PROPN
easat-7238	10	18	in	in	ADP
easat-7238	10	19	manufacturing	manufacturing	NOUN
easat-7238	10	20	enterprises	enterprise	NOUN
easat-7238	10	21	in	in	ADP
easat-7238	10	22	hanoi	hanoi	PROPN
easat-7238	10	23	city	city	PROPN
easat-7238	10	24	,	,	PUNCT
easat-7238	10	25	vietnam	vietnam	PROPN
easat-7238	10	26	.	.	PUNCT
easat-7238	11	1	we	we	PRON
easat-7238	11	2	use	use	VERB
easat-7238	11	3	both	both	DET
easat-7238	11	4	qualitative	qualitative	ADJ
easat-7238	11	5	and	and	CCONJ
easat-7238	11	6	quantitative	quantitative	ADJ
easat-7238	11	7	research	research	NOUN
easat-7238	11	8	methods	method	NOUN
easat-7238	11	9	.	.	PUNCT
easat-7238	12	1	the	the	DET
easat-7238	12	2	research	research	NOUN
easat-7238	12	3	sample	sample	NOUN
easat-7238	12	4	consisted	consist	VERB
easat-7238	12	5	of	of	ADP
easat-7238	12	6	163	163	NUM
easat-7238	12	7	accountants	accountant	NOUN
easat-7238	12	8	,	,	PUNCT
easat-7238	12	9	chief	chief	ADJ
easat-7238	12	10	accountants	accountant	NOUN
easat-7238	12	11	,	,	PUNCT
easat-7238	12	12	and	and	CCONJ
easat-7238	12	13	other	other	ADJ
easat-7238	12	14	related	related	ADJ
easat-7238	12	15	personnel	personnel	NOUN
easat-7238	12	16	in	in	ADP
easat-7238	12	17	manufacturing	manufacturing	NOUN
easat-7238	12	18	enterprises	enterprise	NOUN
easat-7238	12	19	(	(	PUNCT
easat-7238	12	20	mes	me	NOUN
easat-7238	12	21	)	)	PUNCT
easat-7238	12	22	in	in	ADP
easat-7238	12	23	hanoi	hanoi	PROPN
easat-7238	12	24	.	.	PUNCT
easat-7238	13	1	based	base	VERB
easat-7238	13	2	on	on	ADP
easat-7238	13	3	contingency	contingency	NOUN
easat-7238	13	4	theory	theory	NOUN
easat-7238	13	5	,	,	PUNCT
easat-7238	13	6	institutional	institutional	ADJ
easat-7238	13	7	theory	theory	NOUN
easat-7238	13	8	,	,	PUNCT
easat-7238	13	9	and	and	CCONJ
easat-7238	13	10	stakeholder	stakeholder	NOUN
easat-7238	13	11	theory	theory	NOUN
easat-7238	13	12	,	,	PUNCT
easat-7238	13	13	the	the	DET
easat-7238	13	14	study	study	NOUN
easat-7238	13	15	evaluates	evaluate	VERB
easat-7238	13	16	the	the	DET
easat-7238	13	17	impact	impact	NOUN
easat-7238	13	18	of	of	ADP
easat-7238	13	19	business	business	NOUN
easat-7238	13	20	size	size	NOUN
easat-7238	13	21	,	,	PUNCT
easat-7238	13	22	regulatory	regulatory	ADJ
easat-7238	13	23	pressure	pressure	NOUN
easat-7238	13	24	,	,	PUNCT
easat-7238	13	25	stakeholder	stakeholder	NOUN
easat-7238	13	26	pressure	pressure	NOUN
easat-7238	13	27	,	,	PUNCT
easat-7238	13	28	the	the	DET
easat-7238	13	29	competency	competency	NOUN
easat-7238	13	30	of	of	ADP
easat-7238	13	31	accounting	accounting	NOUN
easat-7238	13	32	staff	staff	NOUN
easat-7238	13	33	,	,	PUNCT
easat-7238	13	34	and	and	CCONJ
easat-7238	13	35	managerial	managerial	ADJ
easat-7238	13	36	awareness	awareness	NOUN
easat-7238	13	37	on	on	ADP
easat-7238	13	38	the	the	DET
easat-7238	13	39	adoption	adoption	NOUN
easat-7238	13	40	of	of	ADP
easat-7238	13	41	ema	ema	PROPN
easat-7238	13	42	.	.	PUNCT
easat-7238	14	1	the	the	DET
easat-7238	14	2	results	result	NOUN
easat-7238	14	3	show	show	VERB
easat-7238	14	4	that	that	SCONJ
easat-7238	14	5	business	business	NOUN
easat-7238	14	6	size	size	NOUN
easat-7238	14	7	,	,	PUNCT
easat-7238	14	8	regulatory	regulatory	ADJ
easat-7238	14	9	pressure	pressure	NOUN
easat-7238	14	10	,	,	PUNCT
easat-7238	14	11	and	and	CCONJ
easat-7238	14	12	managerial	managerial	ADJ
easat-7238	14	13	awareness	awareness	NOUN
easat-7238	14	14	positively	positively	ADV
easat-7238	14	15	affect	affect	VERB
easat-7238	14	16	the	the	DET
easat-7238	14	17	implementation	implementation	NOUN
easat-7238	14	18	of	of	ADP
easat-7238	14	19	ema	ema	PROPN
easat-7238	14	20	.	.	PUNCT
easat-7238	15	1	larger	large	ADJ
easat-7238	15	2	enterprises	enterprise	NOUN
easat-7238	15	3	,	,	PUNCT
easat-7238	15	4	with	with	ADP
easat-7238	15	5	more	more	ADV
easat-7238	15	6	financial	financial	ADJ
easat-7238	15	7	and	and	CCONJ
easat-7238	15	8	human	human	ADJ
easat-7238	15	9	resources	resource	NOUN
easat-7238	15	10	,	,	PUNCT
easat-7238	15	11	are	be	AUX
easat-7238	15	12	more	more	ADV
easat-7238	15	13	likely	likely	ADJ
easat-7238	15	14	to	to	PART
easat-7238	15	15	implement	implement	VERB
easat-7238	15	16	ema	ema	PROPN
easat-7238	15	17	effectively	effectively	ADV
easat-7238	15	18	.	.	PUNCT
easat-7238	16	1	additionally	additionally	ADV
easat-7238	16	2	,	,	PUNCT
easat-7238	16	3	the	the	DET
easat-7238	16	4	study	study	NOUN
easat-7238	16	5	reveals	reveal	VERB
easat-7238	16	6	that	that	SCONJ
easat-7238	16	7	pressure	pressure	NOUN
easat-7238	16	8	from	from	ADP
easat-7238	16	9	stakeholders	stakeholder	NOUN
easat-7238	16	10	and	and	CCONJ
easat-7238	16	11	difficulties	difficulty	NOUN
easat-7238	16	12	in	in	ADP
easat-7238	16	13	collecting	collect	VERB
easat-7238	16	14	environmental	environmental	ADJ
easat-7238	16	15	data	datum	NOUN
easat-7238	16	16	are	be	AUX
easat-7238	16	17	significant	significant	ADJ
easat-7238	16	18	factors	factor	NOUN
easat-7238	16	19	.	.	PUNCT
easat-7238	17	1	these	these	DET
easat-7238	17	2	findings	finding	NOUN
easat-7238	17	3	provide	provide	VERB
easat-7238	17	4	valuable	valuable	ADJ
easat-7238	17	5	insights	insight	NOUN
easat-7238	17	6	for	for	ADP
easat-7238	17	7	businesses	business	NOUN
easat-7238	17	8	and	and	CCONJ
easat-7238	17	9	policymakers	policymaker	NOUN
easat-7238	17	10	in	in	ADP
easat-7238	17	11	promoting	promote	VERB
easat-7238	17	12	environmental	environmental	ADJ
easat-7238	17	13	accounting	accounting	NOUN
easat-7238	17	14	in	in	ADP
easat-7238	17	15	vietnam	vietnam	PROPN
easat-7238	17	16	.	.	PUNCT
easat-7238	18	1	keywords	keyword	NOUN
easat-7238	18	2	:	:	PUNCT
easat-7238	18	3	accounting	accounting	NOUN
easat-7238	18	4	,	,	PUNCT
easat-7238	18	5	business	business	NOUN
easat-7238	18	6	size	size	NOUN
easat-7238	18	7	,	,	PUNCT
easat-7238	18	8	environmental	environmental	ADJ
easat-7238	18	9	management	management	NOUN
easat-7238	18	10	accounting	accounting	NOUN
easat-7238	18	11	(	(	PUNCT
easat-7238	18	12	ema	ema	PROPN
easat-7238	18	13	)	)	PUNCT
easat-7238	18	14	,	,	PUNCT
easat-7238	18	15	manufacturing	manufacturing	NOUN
easat-7238	18	16	enterprises	enterprise	NOUN
easat-7238	18	17	,	,	PUNCT
easat-7238	18	18	regulatory	regulatory	ADJ
easat-7238	18	19	pressure	pressure	NOUN
easat-7238	18	20	,	,	PUNCT
easat-7238	18	21	stakeholder	stakeholder	NOUN
easat-7238	18	22	pressure	pressure	NOUN
easat-7238	18	23	.	.	PUNCT
easat-7238	19	1	1	1	X
easat-7238	19	2	.	.	X
easat-7238	19	3	introduction	introduction	NOUN
easat-7238	19	4	the	the	DET
easat-7238	19	5	concept	concept	NOUN
easat-7238	19	6	of	of	ADP
easat-7238	19	7	"	"	PUNCT
easat-7238	19	8	green	green	ADJ
easat-7238	19	9	economy	economy	NOUN
easat-7238	19	10	"	"	PUNCT
easat-7238	19	11	was	be	AUX
easat-7238	19	12	first	first	ADV
easat-7238	19	13	introduced	introduce	VERB
easat-7238	19	14	by	by	ADP
easat-7238	19	15	environmental	environmental	ADJ
easat-7238	19	16	economists	economist	NOUN
easat-7238	19	17	in	in	ADP
easat-7238	19	18	1989	1989	NUM
easat-7238	19	19	and	and	CCONJ
easat-7238	19	20	was	be	AUX
easat-7238	19	21	officially	officially	ADV
easat-7238	19	22	recognized	recognize	VERB
easat-7238	19	23	at	at	ADP
easat-7238	19	24	the	the	DET
easat-7238	19	25	united	united	PROPN
easat-7238	19	26	nations	nations	PROPN
easat-7238	19	27	conference	conference	NOUN
easat-7238	19	28	on	on	ADP
easat-7238	19	29	sustainable	sustainable	ADJ
easat-7238	19	30	development	development	NOUN
easat-7238	19	31	in	in	ADP
easat-7238	19	32	2012	2012	NUM
easat-7238	19	33	.	.	PUNCT
easat-7238	20	1	according	accord	VERB
easat-7238	20	2	to	to	ADP
easat-7238	20	3	the	the	DET
easat-7238	20	4	united	united	PROPN
easat-7238	20	5	nations	nations	PROPN
easat-7238	20	6	environment	environment	PROPN
easat-7238	20	7	programme	programme	PROPN
easat-7238	20	8	(	(	PUNCT
easat-7238	20	9	unep	unep	NOUN
easat-7238	20	10	)	)	PUNCT
easat-7238	20	11	,	,	PUNCT
easat-7238	20	12	a	a	DET
easat-7238	20	13	green	green	ADJ
easat-7238	20	14	economy	economy	NOUN
easat-7238	20	15	is	be	AUX
easat-7238	20	16	one	one	NUM
easat-7238	20	17	that	that	PRON
easat-7238	20	18	promotes	promote	VERB
easat-7238	20	19	economic	economic	ADJ
easat-7238	20	20	and	and	CCONJ
easat-7238	20	21	social	social	ADJ
easat-7238	20	22	prosperity	prosperity	NOUN
easat-7238	20	23	while	while	SCONJ
easat-7238	20	24	minimizing	minimize	VERB
easat-7238	20	25	negative	negative	ADJ
easat-7238	20	26	environmental	environmental	ADJ
easat-7238	20	27	impacts	impact	NOUN
easat-7238	20	28	.	.	PUNCT
easat-7238	21	1	in	in	ADP
easat-7238	21	2	vietnam	vietnam	PROPN
easat-7238	21	3	,	,	PUNCT
easat-7238	21	4	this	this	DET
easat-7238	21	5	concept	concept	NOUN
easat-7238	21	6	was	be	AUX
easat-7238	21	7	incorporated	incorporate	VERB
easat-7238	21	8	into	into	ADP
easat-7238	21	9	the	the	DET
easat-7238	21	10	national	national	ADJ
easat-7238	21	11	green	green	ADJ
easat-7238	21	12	growth	growth	NOUN
easat-7238	21	13	strategy	strategy	NOUN
easat-7238	21	14	in	in	ADP
easat-7238	21	15	2012	2012	NUM
easat-7238	21	16	,	,	PUNCT
easat-7238	21	17	reflecting	reflect	VERB
easat-7238	21	18	the	the	DET
easat-7238	21	19	commitment	commitment	NOUN
easat-7238	21	20	to	to	ADP
easat-7238	21	21	sustainable	sustainable	ADJ
easat-7238	21	22	development	development	NOUN
easat-7238	21	23	.	.	PUNCT
easat-7238	22	1	with	with	ADP
easat-7238	22	2	global	global	ADJ
easat-7238	22	3	economic	economic	ADJ
easat-7238	22	4	integration	integration	NOUN
easat-7238	22	5	,	,	PUNCT
easat-7238	22	6	vietnam	vietnam	PROPN
easat-7238	22	7	is	be	AUX
easat-7238	22	8	facing	face	VERB
easat-7238	22	9	the	the	DET
easat-7238	22	10	challenge	challenge	NOUN
easat-7238	22	11	of	of	ADP
easat-7238	22	12	restructuring	restructure	VERB
easat-7238	22	13	its	its	PRON
easat-7238	22	14	economy	economy	NOUN
easat-7238	22	15	toward	toward	ADP
easat-7238	22	16	sustainability	sustainability	NOUN
easat-7238	22	17	.	.	PUNCT
easat-7238	23	1	the	the	DET
easat-7238	23	2	manufacturing	manufacturing	NOUN
easat-7238	23	3	sector	sector	NOUN
easat-7238	23	4	,	,	PUNCT
easat-7238	23	5	which	which	PRON
easat-7238	23	6	significantly	significantly	ADV
easat-7238	23	7	contributes	contribute	VERB
easat-7238	23	8	to	to	ADP
easat-7238	23	9	the	the	DET
easat-7238	23	10	national	national	PROPN
easat-7238	23	11	gdp	gdp	PROPN
easat-7238	23	12	,	,	PUNCT
easat-7238	23	13	is	be	AUX
easat-7238	23	14	also	also	ADV
easat-7238	23	15	confronted	confront	VERB
easat-7238	23	16	with	with	ADP
easat-7238	23	17	the	the	DET
easat-7238	23	18	need	need	NOUN
easat-7238	23	19	to	to	PART
easat-7238	23	20	optimize	optimize	VERB
easat-7238	23	21	resource	resource	NOUN
easat-7238	23	22	use	use	NOUN
easat-7238	23	23	and	and	CCONJ
easat-7238	23	24	reduce	reduce	VERB
easat-7238	23	25	pollution	pollution	NOUN
easat-7238	23	26	.	.	PUNCT
easat-7238	24	1	studies	study	NOUN
easat-7238	24	2	show	show	VERB
easat-7238	24	3	that	that	SCONJ
easat-7238	24	4	over	over	ADP
easat-7238	24	5	70	70	NUM
easat-7238	24	6	%	%	NOUN
easat-7238	24	7	of	of	ADP
easat-7238	24	8	wastewater	wastewater	NOUN
easat-7238	24	9	from	from	ADP
easat-7238	24	10	industrial	industrial	ADJ
easat-7238	24	11	zones	zone	NOUN
easat-7238	24	12	remains	remain	VERB
easat-7238	24	13	untreated	untreated	ADJ
easat-7238	24	14	,	,	PUNCT
easat-7238	24	15	leading	lead	VERB
easat-7238	24	16	to	to	ADP
easat-7238	24	17	severe	severe	ADJ
easat-7238	24	18	environmental	environmental	ADJ
easat-7238	24	19	pollution	pollution	NOUN
easat-7238	24	20	.	.	PUNCT
easat-7238	25	1	in	in	ADP
easat-7238	25	2	this	this	DET
easat-7238	25	3	context	context	NOUN
easat-7238	25	4	,	,	PUNCT
easat-7238	25	5	environmental	environmental	ADJ
easat-7238	25	6	management	management	NOUN
easat-7238	25	7	accounting	accounting	NOUN
easat-7238	25	8	(	(	PUNCT
easat-7238	25	9	ema	ema	PROPN
easat-7238	25	10	)	)	PUNCT
easat-7238	25	11	has	have	AUX
easat-7238	25	12	become	become	VERB
easat-7238	25	13	a	a	DET
easat-7238	25	14	vital	vital	ADJ
easat-7238	25	15	tool	tool	NOUN
easat-7238	25	16	for	for	ADP
easat-7238	25	17	enterprises	enterprise	NOUN
easat-7238	25	18	to	to	PART
easat-7238	25	19	make	make	VERB
easat-7238	25	20	economic	economic	ADJ
easat-7238	25	21	decisions	decision	NOUN
easat-7238	25	22	based	base	VERB
easat-7238	25	23	on	on	ADP
easat-7238	25	24	environmental	environmental	ADJ
easat-7238	25	25	data	datum	NOUN
easat-7238	25	26	,	,	PUNCT
easat-7238	25	27	thereby	thereby	ADV
easat-7238	25	28	promoting	promote	VERB
easat-7238	25	29	a	a	DET
easat-7238	25	30	green	green	ADJ
easat-7238	25	31	economy	economy	NOUN
easat-7238	25	32	.	.	PUNCT
easat-7238	26	1	however	however	ADV
easat-7238	26	2	,	,	PUNCT
easat-7238	26	3	in	in	ADP
easat-7238	26	4	practice	practice	NOUN
easat-7238	26	5	,	,	PUNCT
easat-7238	26	6	particularly	particularly	ADV
easat-7238	26	7	in	in	ADP
easat-7238	26	8	hanoi	hanoi	PROPN
easat-7238	26	9	,	,	PUNCT
easat-7238	26	10	the	the	DET
easat-7238	26	11	application	application	NOUN
easat-7238	26	12	of	of	ADP
easat-7238	26	13	ema	ema	PROPN
easat-7238	26	14	remains	remain	VERB
easat-7238	26	15	limited	limited	ADJ
easat-7238	26	16	.	.	PUNCT
easat-7238	27	1	many	many	ADJ
easat-7238	27	2	enterprises	enterprise	NOUN
easat-7238	27	3	have	have	AUX
easat-7238	27	4	not	not	PART
easat-7238	27	5	prioritized	prioritize	VERB
easat-7238	27	6	environmental	environmental	ADJ
easat-7238	27	7	accounting	accounting	NOUN
easat-7238	27	8	and	and	CCONJ
easat-7238	27	9	non	non	ADJ
easat-7238	27	10	-	-	ADJ
easat-7238	27	11	financial	financial	ADJ
easat-7238	27	12	environmental	environmental	ADJ
easat-7238	27	13	information	information	NOUN
easat-7238	27	14	,	,	PUNCT
easat-7238	27	15	leading	lead	VERB
easat-7238	27	16	to	to	ADP
easat-7238	27	17	inaccurate	inaccurate	ADJ
easat-7238	27	18	assessments	assessment	NOUN
easat-7238	27	19	of	of	ADP
easat-7238	27	20	environmental	environmental	ADJ
easat-7238	27	21	performance	performance	NOUN
easat-7238	27	22	.	.	PUNCT
easat-7238	28	1	https://orcid.org/0009-0005-4104-1014	https://orcid.org/0009-0005-4104-1014	PROPN
easat-7238	28	2	mailto	mailto	PROPN
easat-7238	28	3	:	:	PUNCT
easat-7238	28	4	ahmed.raza@uos.edu.pk(a.r.c	ahmed.raza@uos.edu.pk(a.r.c	PROPN
easat-7238	28	5	.	.	PUNCT
easat-7238	28	6	)	)	PUNCT
easat-7238	28	7	mailto	mailto	PROPN
easat-7238	28	8	:	:	PUNCT
easat-7238	28	9	abdullahchemma526@gmail.com(a.c	abdullahchemma526@gmail.com(a.c	ADJ
easat-7238	28	10	.	.	PUNCT
easat-7238	28	11	)	)	PUNCT
easat-7238	29	1	mailto	mailto	NOUN
easat-7238	29	2	:	:	PUNCT
easat-7238	29	3	chemaamna511@gmail.com(a.c	chemaamna511@gmail.com(a.c	NOUN
easat-7238	29	4	.	.	PUNCT
easat-7238	29	5	)	)	PUNCT
easat-7238	29	6	mailto	mailto	PROPN
easat-7238	29	7	:	:	PUNCT
easat-7238	29	8	jabbar.ulhaq@uos.edu.pk(j.u.h	jabbar.ulhaq@uos.edu.pk(j.u.h	NOUN
easat-7238	29	9	.	.	PUNCT
easat-7238	29	10	)	)	PUNCT
easat-7238	30	1	https://orcid.org/0009-0003-1858-0859	https://orcid.org/0009-0003-1858-0859	PROPN
easat-7238	30	2	https://orcid.org/0000-0003-4406-069x	https://orcid.org/0000-0003-4406-069x	PROPN
easat-7238	30	3	https://orcid.org/0009-0002-6064-2745	https://orcid.org/0009-0002-6064-2745	PROPN
easat-7238	30	4	1621	1621	NUM
easat-7238	30	5	edelweiss	edelweiss	PROPN
easat-7238	30	6	applied	apply	VERB
easat-7238	30	7	science	science	NOUN
easat-7238	30	8	and	and	CCONJ
easat-7238	30	9	technology	technology	NOUN
easat-7238	30	10	issn	issn	PROPN
easat-7238	30	11	:	:	PUNCT
easat-7238	30	12	2576	2576	NUM
easat-7238	30	13	-	-	SYM
easat-7238	30	14	8484	8484	NUM
easat-7238	30	15	vol	vol	NOUN
easat-7238	30	16	.	.	PROPN
easat-7238	31	1	9	9	NUM
easat-7238	31	2	,	,	PUNCT
easat-7238	31	3	no	no	INTJ
easat-7238	31	4	.	.	NOUN
easat-7238	31	5	5	5	NUM
easat-7238	31	6	:	:	SYM
easat-7238	31	7	1620	1620	NUM
easat-7238	31	8	-	-	SYM
easat-7238	31	9	1638	1638	NUM
easat-7238	31	10	,	,	PUNCT
easat-7238	31	11	2025	2025	NUM
easat-7238	31	12	doi	doi	NOUN
easat-7238	31	13	:	:	PUNCT
easat-7238	31	14	10.55214/25768484.v9i5.7238	10.55214/25768484.v9i5.7238	NUM
easat-7238	31	15	©	©	PROPN
easat-7238	31	16	2025	2025	NUM
easat-7238	31	17	by	by	ADP
easat-7238	31	18	the	the	DET
easat-7238	31	19	authors	author	NOUN
easat-7238	31	20	;	;	PUNCT
easat-7238	31	21	licensee	licensee	PROPN
easat-7238	31	22	learning	learning	NOUN
easat-7238	31	23	gate	gate	NOUN
easat-7238	31	24	although	although	SCONJ
easat-7238	31	25	some	some	DET
easat-7238	31	26	studies	study	NOUN
easat-7238	31	27	on	on	ADP
easat-7238	31	28	environmental	environmental	ADJ
easat-7238	31	29	accounting	accounting	NOUN
easat-7238	31	30	have	have	AUX
easat-7238	31	31	been	be	AUX
easat-7238	31	32	conducted	conduct	VERB
easat-7238	31	33	in	in	ADP
easat-7238	31	34	vietnam	vietnam	PROPN
easat-7238	31	35	,	,	PUNCT
easat-7238	31	36	they	they	PRON
easat-7238	31	37	are	be	AUX
easat-7238	31	38	mainly	mainly	ADV
easat-7238	31	39	qualitative	qualitative	ADJ
easat-7238	31	40	or	or	CCONJ
easat-7238	31	41	focus	focus	VERB
easat-7238	31	42	on	on	ADP
easat-7238	31	43	specific	specific	ADJ
easat-7238	31	44	industries	industry	NOUN
easat-7238	31	45	,	,	PUNCT
easat-7238	31	46	lacking	lack	VERB
easat-7238	31	47	a	a	DET
easat-7238	31	48	systematic	systematic	ADJ
easat-7238	31	49	approach	approach	NOUN
easat-7238	31	50	and	and	CCONJ
easat-7238	31	51	failing	fail	VERB
easat-7238	31	52	to	to	PART
easat-7238	31	53	survey	survey	VERB
easat-7238	31	54	a	a	DET
easat-7238	31	55	broad	broad	ADJ
easat-7238	31	56	range	range	NOUN
easat-7238	31	57	of	of	ADP
easat-7238	31	58	manufacturing	manufacturing	NOUN
easat-7238	31	59	enterprises	enterprise	NOUN
easat-7238	31	60	in	in	ADP
easat-7238	31	61	hanoi	hanoi	PROPN
easat-7238	31	62	.	.	PUNCT
easat-7238	32	1	therefore	therefore	ADV
easat-7238	32	2	,	,	PUNCT
easat-7238	32	3	research	research	NOUN
easat-7238	32	4	on	on	ADP
easat-7238	32	5	the	the	DET
easat-7238	32	6	factors	factor	NOUN
easat-7238	32	7	influencing	influence	VERB
easat-7238	32	8	the	the	DET
easat-7238	32	9	adoption	adoption	NOUN
easat-7238	32	10	of	of	ADP
easat-7238	32	11	environmental	environmental	ADJ
easat-7238	32	12	management	management	NOUN
easat-7238	32	13	accounting	account	VERB
easat-7238	32	14	in	in	ADP
easat-7238	32	15	manufacturing	manufacturing	NOUN
easat-7238	32	16	enterprises	enterprise	NOUN
easat-7238	32	17	in	in	ADP
easat-7238	32	18	hanoi	hanoi	PROPN
easat-7238	32	19	is	be	AUX
easat-7238	32	20	essential	essential	ADJ
easat-7238	32	21	to	to	PART
easat-7238	32	22	improve	improve	VERB
easat-7238	32	23	the	the	DET
easat-7238	32	24	environmental	environmental	ADJ
easat-7238	32	25	accounting	accounting	NOUN
easat-7238	32	26	system	system	NOUN
easat-7238	32	27	in	in	ADP
easat-7238	32	28	the	the	DET
easat-7238	32	29	context	context	NOUN
easat-7238	32	30	of	of	ADP
easat-7238	32	31	sustainable	sustainable	ADJ
easat-7238	32	32	development	development	NOUN
easat-7238	32	33	.	.	PUNCT
easat-7238	33	1	2	2	X
easat-7238	33	2	.	.	X
easat-7238	33	3	theoretical	theoretical	ADJ
easat-7238	33	4	framework	framework	NOUN
easat-7238	33	5	and	and	CCONJ
easat-7238	33	6	underlying	underlying	ADJ
easat-7238	33	7	theories	theory	NOUN
easat-7238	33	8	2.1	2.1	NUM
easat-7238	33	9	.	.	PUNCT
easat-7238	34	1	theoretical	theoretical	ADJ
easat-7238	34	2	basis	basis	NOUN
easat-7238	34	3	of	of	ADP
easat-7238	34	4	environmental	environmental	ADJ
easat-7238	34	5	accounting	accounting	NOUN
easat-7238	34	6	2.1.1	2.1.1	NUM
easat-7238	34	7	.	.	PUNCT
easat-7238	35	1	concept	concept	NOUN
easat-7238	35	2	of	of	ADP
easat-7238	35	3	environmental	environmental	ADJ
easat-7238	35	4	accounting	accounting	NOUN
easat-7238	35	5	environmental	environmental	ADJ
easat-7238	35	6	accounting	accounting	NOUN
easat-7238	35	7	is	be	AUX
easat-7238	35	8	a	a	DET
easat-7238	35	9	subfield	subfield	NOUN
easat-7238	35	10	of	of	ADP
easat-7238	35	11	corporate	corporate	ADJ
easat-7238	35	12	accounting	accounting	NOUN
easat-7238	35	13	that	that	PRON
easat-7238	35	14	focuses	focus	VERB
easat-7238	35	15	on	on	ADP
easat-7238	35	16	managing	manage	VERB
easat-7238	35	17	and	and	CCONJ
easat-7238	35	18	reporting	report	VERB
easat-7238	35	19	information	information	NOUN
easat-7238	35	20	related	relate	VERB
easat-7238	35	21	to	to	ADP
easat-7238	35	22	environmental	environmental	ADJ
easat-7238	35	23	issues	issue	NOUN
easat-7238	35	24	in	in	ADP
easat-7238	35	25	business	business	NOUN
easat-7238	35	26	operations	operation	NOUN
easat-7238	35	27	.	.	PUNCT
easat-7238	36	1	environmental	environmental	ADJ
easat-7238	36	2	accounting	accounting	NOUN
easat-7238	36	3	in	in	ADP
easat-7238	36	4	businesses	business	NOUN
easat-7238	36	5	is	be	AUX
easat-7238	36	6	an	an	DET
easat-7238	36	7	information	information	NOUN
easat-7238	36	8	system	system	NOUN
easat-7238	36	9	designed	design	VERB
easat-7238	36	10	to	to	PART
easat-7238	36	11	collect	collect	VERB
easat-7238	36	12	and	and	CCONJ
easat-7238	36	13	analyze	analyze	VERB
easat-7238	36	14	data	datum	NOUN
easat-7238	36	15	on	on	ADP
easat-7238	36	16	environmental	environmental	ADJ
easat-7238	36	17	costs	cost	NOUN
easat-7238	36	18	and	and	CCONJ
easat-7238	36	19	risks	risk	NOUN
easat-7238	36	20	,	,	PUNCT
easat-7238	36	21	thereby	thereby	ADV
easat-7238	36	22	supporting	support	VERB
easat-7238	36	23	decision	decision	NOUN
easat-7238	36	24	-	-	PUNCT
easat-7238	36	25	making	making	NOUN
easat-7238	36	26	,	,	PUNCT
easat-7238	36	27	performance	performance	NOUN
easat-7238	36	28	evaluation	evaluation	NOUN
easat-7238	36	29	,	,	PUNCT
easat-7238	36	30	and	and	CCONJ
easat-7238	36	31	accountability	accountability	NOUN
easat-7238	36	32	.	.	PUNCT
easat-7238	37	1	this	this	PRON
easat-7238	37	2	is	be	AUX
easat-7238	37	3	closely	closely	ADV
easat-7238	37	4	integrated	integrate	VERB
easat-7238	37	5	with	with	ADP
easat-7238	37	6	financial	financial	ADJ
easat-7238	37	7	accounting	accounting	NOUN
easat-7238	37	8	and	and	CCONJ
easat-7238	37	9	management	management	NOUN
easat-7238	37	10	accounting	accounting	NOUN
easat-7238	37	11	,	,	PUNCT
easat-7238	37	12	serving	serve	VERB
easat-7238	37	13	as	as	ADP
easat-7238	37	14	an	an	DET
easat-7238	37	15	extension	extension	NOUN
easat-7238	37	16	to	to	PART
easat-7238	37	17	more	more	ADV
easat-7238	37	18	accurately	accurately	ADV
easat-7238	37	19	reflect	reflect	VERB
easat-7238	37	20	environmental	environmental	ADJ
easat-7238	37	21	factors	factor	NOUN
easat-7238	37	22	in	in	ADP
easat-7238	37	23	business	business	NOUN
easat-7238	37	24	activities	activity	NOUN
easat-7238	37	25	.	.	PUNCT
easat-7238	38	1	the	the	DET
easat-7238	38	2	u.s	u.s	PROPN
easat-7238	38	3	.	.	PROPN
easat-7238	38	4	environmental	environmental	PROPN
easat-7238	38	5	protection	protection	PROPN
easat-7238	38	6	agency	agency	PROPN
easat-7238	38	7	[	[	X
easat-7238	38	8	1	1	NUM
easat-7238	38	9	]	]	PUNCT
easat-7238	38	10	classifies	classify	VERB
easat-7238	38	11	environmental	environmental	ADJ
easat-7238	38	12	accounting	accounting	NOUN
easat-7238	38	13	into	into	ADP
easat-7238	38	14	three	three	NUM
easat-7238	38	15	types	type	NOUN
easat-7238	38	16	:	:	PUNCT
easat-7238	38	17	(	(	PUNCT
easat-7238	38	18	1	1	X
easat-7238	38	19	)	)	PUNCT
easat-7238	38	20	natural	natural	ADJ
easat-7238	38	21	resource	resource	NOUN
easat-7238	38	22	accounting	accounting	NOUN
easat-7238	38	23	,	,	PUNCT
easat-7238	38	24	(	(	PUNCT
easat-7238	38	25	2	2	X
easat-7238	38	26	)	)	PUNCT
easat-7238	38	27	environmental	environmental	ADJ
easat-7238	38	28	financial	financial	ADJ
easat-7238	38	29	accounting	accounting	NOUN
easat-7238	38	30	,	,	PUNCT
easat-7238	38	31	and	and	CCONJ
easat-7238	38	32	(	(	PUNCT
easat-7238	38	33	3	3	X
easat-7238	38	34	)	)	PUNCT
easat-7238	38	35	environmental	environmental	ADJ
easat-7238	38	36	management	management	NOUN
easat-7238	38	37	accounting	accounting	NOUN
easat-7238	38	38	.	.	PUNCT
easat-7238	39	1	environmental	environmental	ADJ
easat-7238	39	2	financial	financial	ADJ
easat-7238	39	3	accounting	accounting	NOUN
easat-7238	39	4	focuses	focus	VERB
easat-7238	39	5	on	on	ADP
easat-7238	39	6	recording	record	VERB
easat-7238	39	7	environmental	environmental	ADJ
easat-7238	39	8	costs	cost	NOUN
easat-7238	39	9	and	and	CCONJ
easat-7238	39	10	obligations	obligation	NOUN
easat-7238	39	11	in	in	ADP
easat-7238	39	12	financial	financial	ADJ
easat-7238	39	13	statements	statement	NOUN
easat-7238	39	14	based	base	VERB
easat-7238	39	15	on	on	ADP
easat-7238	39	16	generally	generally	ADV
easat-7238	39	17	accepted	accept	VERB
easat-7238	39	18	accounting	accounting	NOUN
easat-7238	39	19	principles	principle	NOUN
easat-7238	39	20	.	.	PUNCT
easat-7238	40	1	on	on	ADP
easat-7238	40	2	the	the	DET
easat-7238	40	3	other	other	ADJ
easat-7238	40	4	hand	hand	NOUN
easat-7238	40	5	,	,	PUNCT
easat-7238	40	6	environmental	environmental	ADJ
easat-7238	40	7	management	management	NOUN
easat-7238	40	8	accounting	accounting	NOUN
easat-7238	40	9	aims	aim	VERB
easat-7238	40	10	to	to	PART
easat-7238	40	11	provide	provide	VERB
easat-7238	40	12	detailed	detailed	ADJ
easat-7238	40	13	information	information	NOUN
easat-7238	40	14	on	on	ADP
easat-7238	40	15	environmental	environmental	ADJ
easat-7238	40	16	impacts	impact	NOUN
easat-7238	40	17	in	in	ADP
easat-7238	40	18	business	business	NOUN
easat-7238	40	19	decisions	decision	NOUN
easat-7238	40	20	and	and	CCONJ
easat-7238	40	21	assists	assist	VERB
easat-7238	40	22	companies	company	NOUN
easat-7238	40	23	in	in	ADP
easat-7238	40	24	managing	manage	VERB
easat-7238	40	25	environmental	environmental	ADJ
easat-7238	40	26	costs	cost	NOUN
easat-7238	40	27	throughout	throughout	ADP
easat-7238	40	28	their	their	PRON
easat-7238	40	29	production	production	NOUN
easat-7238	40	30	processes	process	NOUN
easat-7238	40	31	and	and	CCONJ
easat-7238	40	32	operations	operation	NOUN
easat-7238	40	33	.	.	PUNCT
easat-7238	41	1	according	accord	VERB
easat-7238	41	2	to	to	ADP
easat-7238	41	3	the	the	DET
easat-7238	41	4	international	international	PROPN
easat-7238	41	5	federation	federation	PROPN
easat-7238	41	6	of	of	ADP
easat-7238	41	7	accountants	accountant	NOUN
easat-7238	41	8	[	[	X
easat-7238	41	9	2	2	NUM
easat-7238	41	10	]	]	X
easat-7238	41	11	environmental	environmental	ADJ
easat-7238	41	12	accounting	accounting	NOUN
easat-7238	41	13	involves	involve	VERB
easat-7238	41	14	developing	develop	VERB
easat-7238	41	15	and	and	CCONJ
easat-7238	41	16	implementing	implement	VERB
easat-7238	41	17	appropriate	appropriate	ADJ
easat-7238	41	18	accounting	accounting	NOUN
easat-7238	41	19	systems	system	NOUN
easat-7238	41	20	to	to	PART
easat-7238	41	21	efficiently	efficiently	ADV
easat-7238	41	22	manage	manage	VERB
easat-7238	41	23	environmental	environmental	ADJ
easat-7238	41	24	factors	factor	NOUN
easat-7238	41	25	within	within	ADP
easat-7238	41	26	economic	economic	ADJ
easat-7238	41	27	activities	activity	NOUN
easat-7238	41	28	.	.	PUNCT
easat-7238	42	1	environmental	environmental	ADJ
easat-7238	42	2	management	management	NOUN
easat-7238	42	3	accounting	accounting	NOUN
easat-7238	42	4	is	be	AUX
easat-7238	42	5	a	a	DET
easat-7238	42	6	crucial	crucial	ADJ
easat-7238	42	7	component	component	NOUN
easat-7238	42	8	in	in	ADP
easat-7238	42	9	implementing	implement	VERB
easat-7238	42	10	a	a	DET
easat-7238	42	11	company	company	NOUN
easat-7238	42	12	’s	’s	PART
easat-7238	42	13	environmental	environmental	ADJ
easat-7238	42	14	strategy	strategy	NOUN
easat-7238	42	15	,	,	PUNCT
easat-7238	42	16	related	relate	VERB
easat-7238	42	17	to	to	ADP
easat-7238	42	18	accounting	account	VERB
easat-7238	42	19	for	for	ADP
easat-7238	42	20	material	material	NOUN
easat-7238	42	21	flows	flow	NOUN
easat-7238	42	22	,	,	PUNCT
easat-7238	42	23	total	total	ADJ
easat-7238	42	24	costs	cost	NOUN
easat-7238	42	25	,	,	PUNCT
easat-7238	42	26	as	as	ADV
easat-7238	42	27	well	well	ADV
easat-7238	42	28	as	as	ADP
easat-7238	42	29	evaluating	evaluate	VERB
easat-7238	42	30	benefits	benefit	NOUN
easat-7238	42	31	and	and	CCONJ
easat-7238	42	32	planning	planning	NOUN
easat-7238	42	33	strategies	strategy	NOUN
easat-7238	42	34	to	to	PART
easat-7238	42	35	improve	improve	VERB
easat-7238	42	36	environmental	environmental	ADJ
easat-7238	42	37	performance	performance	NOUN
easat-7238	42	38	.	.	PUNCT
easat-7238	43	1	pearce	pearce	PROPN
easat-7238	43	2	,	,	PUNCT
easat-7238	43	3	et	et	PROPN
easat-7238	43	4	al	al	PROPN
easat-7238	43	5	.	.	PUNCT
easat-7238	44	1	[	[	X
easat-7238	44	2	3	3	X
easat-7238	44	3	]	]	PUNCT
easat-7238	44	4	argue	argue	VERB
easat-7238	44	5	that	that	SCONJ
easat-7238	44	6	environmental	environmental	ADJ
easat-7238	44	7	accounting	accounting	NOUN
easat-7238	44	8	involves	involve	VERB
easat-7238	44	9	providing	provide	VERB
easat-7238	44	10	information	information	NOUN
easat-7238	44	11	on	on	ADP
easat-7238	44	12	environmental	environmental	ADJ
easat-7238	44	13	resources	resource	NOUN
easat-7238	44	14	and	and	CCONJ
easat-7238	44	15	their	their	PRON
easat-7238	44	16	value	value	NOUN
easat-7238	44	17	,	,	PUNCT
easat-7238	44	18	helping	help	VERB
easat-7238	44	19	stakeholders	stakeholder	NOUN
easat-7238	44	20	within	within	ADP
easat-7238	44	21	an	an	DET
easat-7238	44	22	organization	organization	NOUN
easat-7238	44	23	better	well	ADV
easat-7238	44	24	understand	understand	VERB
easat-7238	44	25	the	the	DET
easat-7238	44	26	impacts	impact	NOUN
easat-7238	44	27	of	of	ADP
easat-7238	44	28	business	business	NOUN
easat-7238	44	29	activities	activity	NOUN
easat-7238	44	30	on	on	ADP
easat-7238	44	31	the	the	DET
easat-7238	44	32	environment	environment	NOUN
easat-7238	44	33	.	.	PUNCT
easat-7238	45	1	based	base	VERB
easat-7238	45	2	on	on	ADP
easat-7238	45	3	these	these	DET
easat-7238	45	4	definitions	definition	NOUN
easat-7238	45	5	,	,	PUNCT
easat-7238	45	6	in	in	ADP
easat-7238	45	7	this	this	DET
easat-7238	45	8	study	study	NOUN
easat-7238	45	9	,	,	PUNCT
easat-7238	45	10	environmental	environmental	ADJ
easat-7238	45	11	accounting	accounting	NOUN
easat-7238	45	12	is	be	AUX
easat-7238	45	13	understood	understand	VERB
easat-7238	45	14	as	as	ADP
easat-7238	45	15	the	the	DET
easat-7238	45	16	process	process	NOUN
easat-7238	45	17	of	of	ADP
easat-7238	45	18	collecting	collecting	NOUN
easat-7238	45	19	,	,	PUNCT
easat-7238	45	20	processing	processing	NOUN
easat-7238	45	21	,	,	PUNCT
easat-7238	45	22	and	and	CCONJ
easat-7238	45	23	reporting	report	VERB
easat-7238	45	24	both	both	CCONJ
easat-7238	45	25	financial	financial	ADJ
easat-7238	45	26	and	and	CCONJ
easat-7238	45	27	non	non	ADJ
easat-7238	45	28	-	-	ADJ
easat-7238	45	29	financial	financial	ADJ
easat-7238	45	30	information	information	NOUN
easat-7238	45	31	related	relate	VERB
easat-7238	45	32	to	to	ADP
easat-7238	45	33	the	the	DET
easat-7238	45	34	environment	environment	NOUN
easat-7238	45	35	within	within	ADP
easat-7238	45	36	both	both	CCONJ
easat-7238	45	37	financial	financial	ADJ
easat-7238	45	38	accounting	accounting	NOUN
easat-7238	45	39	and	and	CCONJ
easat-7238	45	40	management	management	NOUN
easat-7238	45	41	accounting	accounting	NOUN
easat-7238	45	42	.	.	PUNCT
easat-7238	46	1	its	its	PRON
easat-7238	46	2	purpose	purpose	NOUN
easat-7238	46	3	is	be	AUX
easat-7238	46	4	to	to	PART
easat-7238	46	5	provide	provide	VERB
easat-7238	46	6	information	information	NOUN
easat-7238	46	7	for	for	ADP
easat-7238	46	8	internal	internal	ADJ
easat-7238	46	9	and	and	CCONJ
easat-7238	46	10	external	external	ADJ
easat-7238	46	11	stakeholders	stakeholder	NOUN
easat-7238	46	12	,	,	PUNCT
easat-7238	46	13	thereby	thereby	ADV
easat-7238	46	14	supporting	support	VERB
easat-7238	46	15	decision	decision	NOUN
easat-7238	46	16	-	-	PUNCT
easat-7238	46	17	making	making	NOUN
easat-7238	46	18	and	and	CCONJ
easat-7238	46	19	assessing	assess	VERB
easat-7238	46	20	the	the	DET
easat-7238	46	21	environmental	environmental	ADJ
easat-7238	46	22	performance	performance	NOUN
easat-7238	46	23	of	of	ADP
easat-7238	46	24	businesses	business	NOUN
easat-7238	46	25	.	.	PUNCT
easat-7238	47	1	2.1.2	2.1.2	X
easat-7238	47	2	.	.	X
easat-7238	47	3	contents	content	NOUN
easat-7238	47	4	of	of	ADP
easat-7238	47	5	environmental	environmental	ADJ
easat-7238	47	6	accounting	accounting	NOUN
easat-7238	47	7	environmental	environmental	ADJ
easat-7238	47	8	accounting	accounting	NOUN
easat-7238	47	9	is	be	AUX
easat-7238	47	10	an	an	DET
easat-7238	47	11	integral	integral	ADJ
easat-7238	47	12	part	part	NOUN
easat-7238	47	13	of	of	ADP
easat-7238	47	14	a	a	DET
easat-7238	47	15	business	business	NOUN
easat-7238	47	16	’s	’s	PART
easat-7238	47	17	accounting	accounting	NOUN
easat-7238	47	18	system	system	NOUN
easat-7238	47	19	.	.	PUNCT
easat-7238	48	1	therefore	therefore	ADV
easat-7238	48	2	,	,	PUNCT
easat-7238	48	3	the	the	DET
easat-7238	48	4	scope	scope	NOUN
easat-7238	48	5	of	of	ADP
easat-7238	48	6	environmental	environmental	ADJ
easat-7238	48	7	accounting	accounting	NOUN
easat-7238	48	8	encompasses	encompass	VERB
easat-7238	48	9	all	all	DET
easat-7238	48	10	assets	asset	NOUN
easat-7238	48	11	,	,	PUNCT
easat-7238	48	12	capital	capital	NOUN
easat-7238	48	13	,	,	PUNCT
easat-7238	48	14	business	business	NOUN
easat-7238	48	15	processes	process	NOUN
easat-7238	48	16	,	,	PUNCT
easat-7238	48	17	and	and	CCONJ
easat-7238	48	18	economic	economic	ADJ
easat-7238	48	19	and	and	CCONJ
easat-7238	48	20	legal	legal	ADJ
easat-7238	48	21	relations	relation	NOUN
easat-7238	48	22	arising	arise	VERB
easat-7238	48	23	from	from	ADP
easat-7238	48	24	the	the	DET
easat-7238	48	25	business	business	NOUN
easat-7238	48	26	’s	’s	PART
easat-7238	48	27	operations	operation	NOUN
easat-7238	49	1	[	[	X
easat-7238	49	2	4	4	NUM
easat-7238	49	3	]	]	PUNCT
easat-7238	49	4	.	.	PUNCT
easat-7238	50	1	several	several	ADJ
easat-7238	50	2	international	international	ADJ
easat-7238	50	3	organizations	organization	NOUN
easat-7238	50	4	have	have	AUX
easat-7238	50	5	issued	issue	VERB
easat-7238	50	6	guidelines	guideline	NOUN
easat-7238	50	7	related	relate	VERB
easat-7238	50	8	to	to	ADP
easat-7238	50	9	environmental	environmental	ADJ
easat-7238	50	10	accounting	accounting	NOUN
easat-7238	50	11	,	,	PUNCT
easat-7238	50	12	regarding	regard	VERB
easat-7238	50	13	environmental	environmental	ADJ
easat-7238	50	14	assets	asset	NOUN
easat-7238	50	15	and	and	CCONJ
easat-7238	50	16	environmental	environmental	ADJ
easat-7238	50	17	liabilities	liability	NOUN
easat-7238	50	18	,	,	PUNCT
easat-7238	50	19	or	or	CCONJ
easat-7238	51	1	[	[	X
easat-7238	51	2	2	2	NUM
easat-7238	51	3	]	]	PUNCT
easat-7238	51	4	concerning	concern	VERB
easat-7238	51	5	environmental	environmental	ADJ
easat-7238	51	6	income	income	NOUN
easat-7238	51	7	and	and	CCONJ
easat-7238	51	8	costs	cost	NOUN
easat-7238	51	9	.	.	PUNCT
easat-7238	52	1	the	the	DET
easat-7238	52	2	main	main	ADJ
easat-7238	52	3	components	component	NOUN
easat-7238	52	4	of	of	ADP
easat-7238	52	5	environmental	environmental	ADJ
easat-7238	52	6	accounting	accounting	NOUN
easat-7238	52	7	include	include	VERB
easat-7238	52	8	:	:	PUNCT
easat-7238	52	9	environmental	environmental	ADJ
easat-7238	52	10	assets	asset	NOUN
easat-7238	52	11	:	:	PUNCT
easat-7238	52	12	environmental	environmental	ADJ
easat-7238	52	13	assets	asset	NOUN
easat-7238	52	14	refer	refer	VERB
easat-7238	52	15	to	to	ADP
easat-7238	52	16	environmental	environmental	ADJ
easat-7238	52	17	costs	cost	NOUN
easat-7238	52	18	that	that	PRON
easat-7238	52	19	are	be	AUX
easat-7238	52	20	capitalized	capitalize	VERB
easat-7238	52	21	when	when	SCONJ
easat-7238	52	22	these	these	DET
easat-7238	52	23	costs	cost	NOUN
easat-7238	52	24	provide	provide	VERB
easat-7238	52	25	future	future	ADJ
easat-7238	52	26	economic	economic	ADJ
easat-7238	52	27	benefits	benefit	NOUN
easat-7238	52	28	to	to	ADP
easat-7238	52	29	the	the	DET
easat-7238	52	30	business	business	NOUN
easat-7238	52	31	.	.	PUNCT
easat-7238	53	1	these	these	DET
easat-7238	53	2	costs	cost	NOUN
easat-7238	53	3	can	can	AUX
easat-7238	53	4	include	include	VERB
easat-7238	53	5	investments	investment	NOUN
easat-7238	53	6	in	in	ADP
easat-7238	53	7	environmental	environmental	ADJ
easat-7238	53	8	protection	protection	NOUN
easat-7238	53	9	equipment	equipment	NOUN
easat-7238	53	10	or	or	CCONJ
easat-7238	53	11	expenses	expense	NOUN
easat-7238	53	12	aimed	aim	VERB
easat-7238	53	13	at	at	ADP
easat-7238	53	14	reducing	reduce	VERB
easat-7238	53	15	environmental	environmental	ADJ
easat-7238	53	16	impacts	impact	NOUN
easat-7238	53	17	,	,	PUNCT
easat-7238	53	18	with	with	ADP
easat-7238	53	19	the	the	DET
easat-7238	53	20	goal	goal	NOUN
easat-7238	53	21	of	of	ADP
easat-7238	53	22	maintaining	maintain	VERB
easat-7238	53	23	or	or	CCONJ
easat-7238	53	24	increasing	increase	VERB
easat-7238	53	25	long	long	ADJ
easat-7238	53	26	-	-	PUNCT
easat-7238	53	27	term	term	NOUN
easat-7238	53	28	economic	economic	ADJ
easat-7238	53	29	benefits	benefit	NOUN
easat-7238	53	30	[	[	X
easat-7238	53	31	5	5	NUM
easat-7238	53	32	]	]	PUNCT
easat-7238	53	33	.	.	PUNCT
easat-7238	54	1	environmental	environmental	ADJ
easat-7238	54	2	liabilities	liability	NOUN
easat-7238	54	3	:	:	PUNCT
easat-7238	54	4	environmental	environmental	ADJ
easat-7238	54	5	liabilities	liability	NOUN
easat-7238	54	6	are	be	AUX
easat-7238	54	7	obligations	obligation	NOUN
easat-7238	54	8	related	relate	VERB
easat-7238	54	9	to	to	ADP
easat-7238	54	10	environmental	environmental	ADJ
easat-7238	54	11	costs	cost	NOUN
easat-7238	54	12	that	that	PRON
easat-7238	54	13	businesses	business	NOUN
easat-7238	54	14	must	must	AUX
easat-7238	54	15	incur	incur	VERB
easat-7238	54	16	to	to	AUX
easat-7238	54	17	remedy	remedy	VERB
easat-7238	54	18	damages	damage	NOUN
easat-7238	54	19	or	or	CCONJ
easat-7238	54	20	comply	comply	VERB
easat-7238	54	21	with	with	ADP
easat-7238	54	22	environmental	environmental	ADJ
easat-7238	54	23	regulations	regulation	NOUN
easat-7238	54	24	.	.	PUNCT
easat-7238	55	1	according	accord	VERB
easat-7238	55	2	to	to	ADP
easat-7238	55	3	1622	1622	NUM
easat-7238	55	4	edelweiss	edelweiss	PROPN
easat-7238	55	5	applied	apply	VERB
easat-7238	55	6	science	science	NOUN
easat-7238	55	7	and	and	CCONJ
easat-7238	55	8	technology	technology	NOUN
easat-7238	55	9	issn	issn	PROPN
easat-7238	55	10	:	:	PUNCT
easat-7238	55	11	2576	2576	NUM
easat-7238	55	12	-	-	SYM
easat-7238	55	13	8484	8484	NUM
easat-7238	55	14	vol	vol	NOUN
easat-7238	55	15	.	.	PROPN
easat-7238	55	16	9	9	NUM
easat-7238	55	17	,	,	PUNCT
easat-7238	55	18	no	no	INTJ
easat-7238	55	19	.	.	NOUN
easat-7238	55	20	5	5	NUM
easat-7238	55	21	:	:	SYM
easat-7238	55	22	1620	1620	NUM
easat-7238	55	23	-	-	SYM
easat-7238	55	24	1638	1638	NUM
easat-7238	55	25	,	,	PUNCT
easat-7238	55	26	2025	2025	NUM
easat-7238	55	27	doi	doi	NOUN
easat-7238	55	28	:	:	PUNCT
easat-7238	55	29	10.55214/25768484.v9i5.7238	10.55214/25768484.v9i5.7238	NUM
easat-7238	55	30	©	©	PROPN
easat-7238	55	31	2025	2025	NUM
easat-7238	55	32	by	by	ADP
easat-7238	55	33	the	the	DET
easat-7238	55	34	authors	author	NOUN
easat-7238	55	35	;	;	PUNCT
easat-7238	55	36	licensee	licensee	PROPN
easat-7238	55	37	learning	learn	VERB
easat-7238	55	38	gate	gate	PROPN
easat-7238	55	39	ias	ias	PROPN
easat-7238	55	40	37	37	NUM
easat-7238	55	41	,	,	PUNCT
easat-7238	55	42	businesses	business	NOUN
easat-7238	55	43	must	must	AUX
easat-7238	55	44	set	set	VERB
easat-7238	55	45	aside	aside	ADP
easat-7238	55	46	provisions	provision	NOUN
easat-7238	55	47	for	for	ADP
easat-7238	55	48	such	such	ADJ
easat-7238	55	49	costs	cost	NOUN
easat-7238	55	50	when	when	SCONJ
easat-7238	55	51	there	there	PRON
easat-7238	55	52	is	be	VERB
easat-7238	55	53	a	a	DET
easat-7238	55	54	legal	legal	ADJ
easat-7238	55	55	obligation	obligation	NOUN
easat-7238	55	56	or	or	CCONJ
easat-7238	55	57	the	the	DET
easat-7238	55	58	possibility	possibility	NOUN
easat-7238	55	59	of	of	ADP
easat-7238	55	60	depleting	deplete	VERB
easat-7238	55	61	assets	asset	NOUN
easat-7238	55	62	to	to	PART
easat-7238	55	63	settle	settle	VERB
easat-7238	55	64	environmental	environmental	ADJ
easat-7238	55	65	liabilities	liability	NOUN
easat-7238	55	66	(	(	PUNCT
easat-7238	55	67	ias	ias	PROPN
easat-7238	55	68	37[5	37[5	PROPN
easat-7238	55	69	]	]	PUNCT
easat-7238	55	70	.	.	PUNCT
easat-7238	56	1	environmental	environmental	ADJ
easat-7238	56	2	income	income	NOUN
easat-7238	56	3	:	:	PUNCT
easat-7238	56	4	environmental	environmental	ADJ
easat-7238	56	5	income	income	NOUN
easat-7238	56	6	refers	refer	VERB
easat-7238	56	7	to	to	ADP
easat-7238	56	8	income	income	NOUN
easat-7238	56	9	derived	derive	VERB
easat-7238	56	10	from	from	ADP
easat-7238	56	11	activities	activity	NOUN
easat-7238	56	12	that	that	PRON
easat-7238	56	13	protect	protect	VERB
easat-7238	56	14	or	or	CCONJ
easat-7238	56	15	improve	improve	VERB
easat-7238	56	16	the	the	DET
easat-7238	56	17	environment	environment	NOUN
easat-7238	56	18	,	,	PUNCT
easat-7238	56	19	such	such	ADJ
easat-7238	56	20	as	as	ADP
easat-7238	56	21	income	income	NOUN
easat-7238	56	22	from	from	ADP
easat-7238	56	23	selling	sell	VERB
easat-7238	56	24	scrap	scrap	NOUN
easat-7238	56	25	materials	material	NOUN
easat-7238	56	26	,	,	PUNCT
easat-7238	56	27	recycling	recycle	VERB
easat-7238	56	28	waste	waste	NOUN
easat-7238	56	29	,	,	PUNCT
easat-7238	56	30	or	or	CCONJ
easat-7238	56	31	compensation	compensation	NOUN
easat-7238	56	32	from	from	ADP
easat-7238	56	33	environmental	environmental	ADJ
easat-7238	56	34	insurance	insurance	NOUN
easat-7238	56	35	[	[	X
easat-7238	56	36	2	2	NUM
easat-7238	56	37	]	]	PUNCT
easat-7238	56	38	.	.	PUNCT
easat-7238	57	1	although	although	SCONJ
easat-7238	57	2	environmental	environmental	ADJ
easat-7238	57	3	income	income	NOUN
easat-7238	57	4	may	may	AUX
easat-7238	57	5	not	not	PART
easat-7238	57	6	represent	represent	VERB
easat-7238	57	7	a	a	DET
easat-7238	57	8	large	large	ADJ
easat-7238	57	9	proportion	proportion	NOUN
easat-7238	57	10	of	of	ADP
easat-7238	57	11	total	total	ADJ
easat-7238	57	12	income	income	NOUN
easat-7238	57	13	,	,	PUNCT
easat-7238	57	14	it	it	PRON
easat-7238	57	15	demonstrates	demonstrate	VERB
easat-7238	57	16	a	a	DET
easat-7238	57	17	company	company	NOUN
easat-7238	57	18	’s	’s	PART
easat-7238	57	19	social	social	ADJ
easat-7238	57	20	responsibility	responsibility	NOUN
easat-7238	57	21	toward	toward	ADP
easat-7238	57	22	environmental	environmental	ADJ
easat-7238	57	23	protection	protection	NOUN
easat-7238	57	24	.	.	PUNCT
easat-7238	58	1	environmental	environmental	ADJ
easat-7238	58	2	costs	cost	NOUN
easat-7238	58	3	:	:	PUNCT
easat-7238	58	4	environmental	environmental	ADJ
easat-7238	58	5	costs	cost	NOUN
easat-7238	58	6	include	include	VERB
easat-7238	58	7	expenses	expense	NOUN
easat-7238	58	8	incurred	incur	VERB
easat-7238	58	9	in	in	ADP
easat-7238	58	10	managing	manage	VERB
easat-7238	58	11	and	and	CCONJ
easat-7238	58	12	minimizing	minimize	VERB
easat-7238	58	13	the	the	DET
easat-7238	58	14	environmental	environmental	ADJ
easat-7238	58	15	impacts	impact	NOUN
easat-7238	58	16	of	of	ADP
easat-7238	58	17	a	a	DET
easat-7238	58	18	business	business	NOUN
easat-7238	58	19	,	,	PUNCT
easat-7238	58	20	including	include	VERB
easat-7238	58	21	costs	cost	NOUN
easat-7238	58	22	for	for	ADP
easat-7238	58	23	prevention	prevention	NOUN
easat-7238	58	24	,	,	PUNCT
easat-7238	58	25	waste	waste	NOUN
easat-7238	58	26	disposal	disposal	NOUN
easat-7238	58	27	,	,	PUNCT
easat-7238	58	28	environmental	environmental	ADJ
easat-7238	58	29	protection	protection	NOUN
easat-7238	58	30	,	,	PUNCT
easat-7238	58	31	and	and	CCONJ
easat-7238	58	32	restoration	restoration	NOUN
easat-7238	58	33	[	[	X
easat-7238	58	34	1	1	NUM
easat-7238	58	35	]	]	PUNCT
easat-7238	58	36	.	.	PUNCT
easat-7238	59	1	these	these	DET
easat-7238	59	2	costs	cost	NOUN
easat-7238	59	3	may	may	AUX
easat-7238	59	4	include	include	VERB
easat-7238	59	5	both	both	CCONJ
easat-7238	59	6	direct	direct	ADJ
easat-7238	59	7	and	and	CCONJ
easat-7238	59	8	indirect	indirect	ADJ
easat-7238	59	9	costs	cost	NOUN
easat-7238	59	10	,	,	PUNCT
easat-7238	59	11	such	such	ADJ
easat-7238	59	12	as	as	ADP
easat-7238	59	13	r&d	r&d	NOUN
easat-7238	59	14	expenses	expense	NOUN
easat-7238	59	15	for	for	ADP
easat-7238	59	16	environmentally	environmentally	ADV
easat-7238	59	17	friendly	friendly	ADJ
easat-7238	59	18	products	product	NOUN
easat-7238	59	19	or	or	CCONJ
easat-7238	59	20	costs	cost	NOUN
easat-7238	59	21	for	for	ADP
easat-7238	59	22	complying	comply	VERB
easat-7238	59	23	with	with	ADP
easat-7238	59	24	environmental	environmental	ADJ
easat-7238	59	25	protection	protection	NOUN
easat-7238	59	26	regulations	regulation	NOUN
easat-7238	59	27	.	.	PUNCT
easat-7238	60	1	environmental	environmental	ADJ
easat-7238	60	2	cost	cost	NOUN
easat-7238	60	3	estimation	estimation	NOUN
easat-7238	60	4	:	:	PUNCT
easat-7238	60	5	environmental	environmental	ADJ
easat-7238	60	6	cost	cost	NOUN
easat-7238	60	7	estimation	estimation	NOUN
easat-7238	60	8	is	be	AUX
easat-7238	60	9	the	the	DET
easat-7238	60	10	process	process	NOUN
easat-7238	60	11	of	of	ADP
easat-7238	60	12	planning	planning	NOUN
easat-7238	60	13	and	and	CCONJ
easat-7238	60	14	forecasting	forecast	VERB
easat-7238	60	15	the	the	DET
easat-7238	60	16	costs	cost	NOUN
easat-7238	60	17	of	of	ADP
easat-7238	60	18	environmental	environmental	ADJ
easat-7238	60	19	protection	protection	NOUN
easat-7238	60	20	to	to	PART
easat-7238	60	21	assess	assess	VERB
easat-7238	60	22	the	the	DET
easat-7238	60	23	economic	economic	ADJ
easat-7238	60	24	effectiveness	effectiveness	NOUN
easat-7238	60	25	of	of	ADP
easat-7238	60	26	these	these	DET
easat-7238	60	27	measures	measure	NOUN
easat-7238	60	28	and	and	CCONJ
easat-7238	60	29	achieve	achieve	VERB
easat-7238	60	30	long	long	ADJ
easat-7238	60	31	-	-	PUNCT
easat-7238	60	32	term	term	NOUN
easat-7238	60	33	cost	cost	NOUN
easat-7238	60	34	savings	saving	NOUN
easat-7238	60	35	[	[	X
easat-7238	60	36	1	1	X
easat-7238	60	37	]	]	PUNCT
easat-7238	60	38	this	this	DET
easat-7238	60	39	process	process	NOUN
easat-7238	60	40	helps	help	VERB
easat-7238	60	41	businesses	business	NOUN
easat-7238	60	42	compare	compare	VERB
easat-7238	60	43	various	various	ADJ
easat-7238	60	44	investment	investment	NOUN
easat-7238	60	45	options	option	NOUN
easat-7238	60	46	,	,	PUNCT
easat-7238	60	47	including	include	VERB
easat-7238	60	48	environmental	environmental	ADJ
easat-7238	60	49	protection	protection	NOUN
easat-7238	60	50	projects	project	NOUN
easat-7238	60	51	,	,	PUNCT
easat-7238	60	52	to	to	PART
easat-7238	60	53	make	make	VERB
easat-7238	60	54	decisions	decision	NOUN
easat-7238	60	55	that	that	PRON
easat-7238	60	56	align	align	VERB
easat-7238	60	57	with	with	ADP
easat-7238	60	58	environmental	environmental	ADJ
easat-7238	60	59	protection	protection	NOUN
easat-7238	60	60	goals	goal	NOUN
easat-7238	60	61	and	and	CCONJ
easat-7238	60	62	economic	economic	ADJ
easat-7238	60	63	benefits	benefit	NOUN
easat-7238	60	64	.	.	PUNCT
easat-7238	61	1	environmental	environmental	ADJ
easat-7238	61	2	reporting	reporting	NOUN
easat-7238	61	3	:	:	PUNCT
easat-7238	61	4	environmental	environmental	ADJ
easat-7238	61	5	reporting	reporting	NOUN
easat-7238	61	6	involves	involve	VERB
easat-7238	61	7	providing	provide	VERB
easat-7238	61	8	data	datum	NOUN
easat-7238	61	9	and	and	CCONJ
easat-7238	61	10	reports	report	NOUN
easat-7238	61	11	on	on	ADP
easat-7238	61	12	environmental	environmental	ADJ
easat-7238	61	13	costs	cost	NOUN
easat-7238	61	14	,	,	PUNCT
easat-7238	61	15	liabilities	liability	NOUN
easat-7238	61	16	,	,	PUNCT
easat-7238	61	17	and	and	CCONJ
easat-7238	61	18	other	other	ADJ
easat-7238	61	19	environmental	environmental	ADJ
easat-7238	61	20	issues	issue	NOUN
easat-7238	61	21	,	,	PUNCT
easat-7238	61	22	to	to	PART
easat-7238	61	23	help	help	VERB
easat-7238	61	24	stakeholders	stakeholder	NOUN
easat-7238	61	25	assess	assess	VERB
easat-7238	61	26	the	the	DET
easat-7238	61	27	business	business	NOUN
easat-7238	61	28	's	's	PART
easat-7238	61	29	environmental	environmental	ADJ
easat-7238	61	30	responsibility	responsibility	NOUN
easat-7238	61	31	and	and	CCONJ
easat-7238	61	32	risks	risk	NOUN
easat-7238	61	33	[	[	X
easat-7238	61	34	5	5	NUM
easat-7238	61	35	]	]	PUNCT
easat-7238	61	36	.	.	PUNCT
easat-7238	62	1	environmental	environmental	ADJ
easat-7238	62	2	reporting	reporting	NOUN
easat-7238	62	3	also	also	ADV
easat-7238	62	4	promotes	promote	VERB
easat-7238	62	5	transparency	transparency	NOUN
easat-7238	62	6	in	in	ADP
easat-7238	62	7	environmental	environmental	ADJ
easat-7238	62	8	protection	protection	NOUN
easat-7238	62	9	activities	activity	NOUN
easat-7238	62	10	,	,	PUNCT
easat-7238	62	11	demonstrating	demonstrate	VERB
easat-7238	62	12	the	the	DET
easat-7238	62	13	company	company	NOUN
easat-7238	62	14	’s	’s	PART
easat-7238	62	15	commitment	commitment	NOUN
easat-7238	62	16	to	to	ADP
easat-7238	62	17	sustainable	sustainable	ADJ
easat-7238	62	18	development	development	NOUN
easat-7238	62	19	.	.	PUNCT
easat-7238	63	1	2.2	2.2	NUM
easat-7238	63	2	.	.	PUNCT
easat-7238	63	3	related	relate	VERB
easat-7238	63	4	theories	theory	NOUN
easat-7238	63	5	2.2.1	2.2.1	NUM
easat-7238	63	6	.	.	PUNCT
easat-7238	63	7	contingency	contingency	NOUN
easat-7238	63	8	theory	theory	NOUN
easat-7238	63	9	the	the	DET
easat-7238	63	10	contingency	contingency	NOUN
easat-7238	63	11	theory	theory	NOUN
easat-7238	63	12	,	,	PUNCT
easat-7238	63	13	developed	develop	VERB
easat-7238	63	14	by	by	ADP
easat-7238	63	15	lawrence	lawrence	NOUN
easat-7238	63	16	and	and	CCONJ
easat-7238	63	17	lorsch	lorsch	NOUN
easat-7238	63	18	[	[	X
easat-7238	63	19	6	6	NUM
easat-7238	63	20	]	]	PUNCT
easat-7238	63	21	explains	explain	VERB
easat-7238	63	22	the	the	DET
easat-7238	63	23	relationship	relationship	NOUN
easat-7238	63	24	between	between	ADP
easat-7238	63	25	various	various	ADJ
easat-7238	63	26	factors	factor	NOUN
easat-7238	63	27	affecting	affect	VERB
easat-7238	63	28	the	the	DET
easat-7238	63	29	outcomes	outcome	NOUN
easat-7238	63	30	of	of	ADP
easat-7238	63	31	an	an	DET
easat-7238	63	32	organization	organization	NOUN
easat-7238	63	33	,	,	PUNCT
easat-7238	63	34	with	with	ADP
easat-7238	63	35	changes	change	NOUN
easat-7238	63	36	in	in	ADP
easat-7238	63	37	situational	situational	ADJ
easat-7238	63	38	factors	factor	NOUN
easat-7238	63	39	.	.	PUNCT
easat-7238	64	1	according	accord	VERB
easat-7238	64	2	to	to	ADP
easat-7238	64	3	this	this	DET
easat-7238	64	4	theory	theory	NOUN
easat-7238	64	5	,	,	PUNCT
easat-7238	64	6	elements	element	NOUN
easat-7238	64	7	such	such	ADJ
easat-7238	64	8	as	as	ADP
easat-7238	64	9	environment	environment	NOUN
easat-7238	64	10	,	,	PUNCT
easat-7238	64	11	technology	technology	NOUN
easat-7238	64	12	,	,	PUNCT
easat-7238	64	13	size	size	NOUN
easat-7238	64	14	,	,	PUNCT
easat-7238	64	15	and	and	CCONJ
easat-7238	64	16	experience	experience	NOUN
easat-7238	64	17	influence	influence	NOUN
easat-7238	64	18	the	the	DET
easat-7238	64	19	operational	operational	ADJ
easat-7238	64	20	effectiveness	effectiveness	NOUN
easat-7238	64	21	of	of	ADP
easat-7238	64	22	a	a	DET
easat-7238	64	23	business	business	NOUN
easat-7238	64	24	.	.	PUNCT
easat-7238	65	1	subsequent	subsequent	ADJ
easat-7238	65	2	studies	study	NOUN
easat-7238	65	3	have	have	AUX
easat-7238	65	4	shown	show	VERB
easat-7238	65	5	that	that	SCONJ
easat-7238	65	6	organizations	organization	NOUN
easat-7238	65	7	need	need	VERB
easat-7238	65	8	to	to	PART
easat-7238	65	9	have	have	VERB
easat-7238	65	10	structures	structure	NOUN
easat-7238	65	11	aligned	align	VERB
easat-7238	65	12	with	with	ADP
easat-7238	65	13	these	these	DET
easat-7238	65	14	factors	factor	NOUN
easat-7238	65	15	to	to	PART
easat-7238	65	16	maintain	maintain	VERB
easat-7238	65	17	stability	stability	NOUN
easat-7238	65	18	and	and	CCONJ
easat-7238	65	19	growth	growth	NOUN
easat-7238	65	20	.	.	PUNCT
easat-7238	66	1	the	the	DET
easat-7238	66	2	contingency	contingency	NOUN
easat-7238	66	3	theory	theory	NOUN
easat-7238	66	4	is	be	AUX
easat-7238	66	5	also	also	ADV
easat-7238	66	6	applied	apply	VERB
easat-7238	66	7	to	to	PART
easat-7238	66	8	analyze	analyze	VERB
easat-7238	66	9	the	the	DET
easat-7238	66	10	impact	impact	NOUN
easat-7238	66	11	of	of	ADP
easat-7238	66	12	environmental	environmental	ADJ
easat-7238	66	13	factors	factor	NOUN
easat-7238	66	14	on	on	ADP
easat-7238	66	15	the	the	DET
easat-7238	66	16	implementation	implementation	NOUN
easat-7238	66	17	of	of	ADP
easat-7238	66	18	environmental	environmental	ADJ
easat-7238	66	19	management	management	NOUN
easat-7238	66	20	accounting	accounting	NOUN
easat-7238	66	21	(	(	PUNCT
easat-7238	66	22	ema	ema	PROPN
easat-7238	66	23	)	)	PUNCT
easat-7238	66	24	,	,	PUNCT
easat-7238	66	25	with	with	ADP
easat-7238	66	26	factors	factor	NOUN
easat-7238	66	27	such	such	ADJ
easat-7238	66	28	as	as	ADP
easat-7238	66	29	business	business	NOUN
easat-7238	66	30	size	size	NOUN
easat-7238	66	31	and	and	CCONJ
easat-7238	66	32	the	the	DET
easat-7238	66	33	competency	competency	NOUN
easat-7238	66	34	of	of	ADP
easat-7238	66	35	accounting	accounting	NOUN
easat-7238	66	36	staff	staff	NOUN
easat-7238	66	37	playing	play	VERB
easat-7238	66	38	a	a	DET
easat-7238	66	39	critical	critical	ADJ
easat-7238	66	40	role	role	NOUN
easat-7238	66	41	in	in	ADP
easat-7238	66	42	ema	ema	PROPN
easat-7238	66	43	adoption	adoption	NOUN
easat-7238	66	44	.	.	PUNCT
easat-7238	67	1	the	the	PRON
easat-7238	67	2	larger	large	ADJ
easat-7238	67	3	the	the	DET
easat-7238	67	4	enterprise	enterprise	NOUN
easat-7238	67	5	,	,	PUNCT
easat-7238	67	6	the	the	PRON
easat-7238	67	7	greater	great	ADJ
easat-7238	67	8	the	the	DET
easat-7238	67	9	environmental	environmental	ADJ
easat-7238	67	10	pressures	pressure	NOUN
easat-7238	67	11	and	and	CCONJ
easat-7238	67	12	the	the	DET
easat-7238	67	13	need	need	NOUN
easat-7238	67	14	for	for	ADP
easat-7238	67	15	ema	ema	PROPN
easat-7238	67	16	implementation	implementation	NOUN
easat-7238	67	17	.	.	PUNCT
easat-7238	68	1	2.2.2	2.2.2	X
easat-7238	68	2	.	.	PUNCT
easat-7238	68	3	institutional	institutional	ADJ
easat-7238	68	4	theory	theory	NOUN
easat-7238	68	5	the	the	DET
easat-7238	68	6	institutional	institutional	ADJ
easat-7238	68	7	theory	theory	NOUN
easat-7238	68	8	,	,	PUNCT
easat-7238	68	9	proposed	propose	VERB
easat-7238	68	10	by	by	ADP
easat-7238	68	11	[	[	X
easat-7238	68	12	7	7	NUM
easat-7238	68	13	]	]	PUNCT
easat-7238	68	14	,	,	PUNCT
easat-7238	68	15	focuses	focus	VERB
easat-7238	68	16	on	on	ADP
easat-7238	68	17	the	the	DET
easat-7238	68	18	impact	impact	NOUN
easat-7238	68	19	of	of	ADP
easat-7238	68	20	institutional	institutional	ADJ
easat-7238	68	21	forces	force	NOUN
easat-7238	68	22	(	(	PUNCT
easat-7238	68	23	such	such	ADJ
easat-7238	68	24	as	as	ADP
easat-7238	68	25	government	government	NOUN
easat-7238	68	26	,	,	PUNCT
easat-7238	68	27	industry	industry	NOUN
easat-7238	68	28	standards	standard	NOUN
easat-7238	68	29	,	,	PUNCT
easat-7238	68	30	and	and	CCONJ
easat-7238	68	31	social	social	ADJ
easat-7238	68	32	organizations	organization	NOUN
easat-7238	68	33	)	)	PUNCT
easat-7238	68	34	on	on	ADP
easat-7238	68	35	organizational	organizational	ADJ
easat-7238	68	36	behavior	behavior	NOUN
easat-7238	68	37	.	.	PUNCT
easat-7238	69	1	the	the	DET
easat-7238	69	2	theory	theory	NOUN
easat-7238	69	3	identifies	identify	VERB
easat-7238	69	4	three	three	NUM
easat-7238	69	5	types	type	NOUN
easat-7238	69	6	of	of	ADP
easat-7238	69	7	institutional	institutional	ADJ
easat-7238	69	8	pressures	pressure	NOUN
easat-7238	69	9	:	:	PUNCT
easat-7238	69	10	coercive	coercive	ADJ
easat-7238	69	11	,	,	PUNCT
easat-7238	69	12	normative	normative	ADJ
easat-7238	69	13	,	,	PUNCT
easat-7238	69	14	and	and	CCONJ
easat-7238	69	15	mimetic	mimetic	ADJ
easat-7238	69	16	.	.	PUNCT
easat-7238	70	1	organizations	organization	NOUN
easat-7238	70	2	must	must	AUX
easat-7238	70	3	comply	comply	VERB
easat-7238	70	4	with	with	ADP
easat-7238	70	5	regulations	regulation	NOUN
easat-7238	70	6	and	and	CCONJ
easat-7238	70	7	social	social	ADJ
easat-7238	70	8	norms	norm	NOUN
easat-7238	70	9	to	to	PART
easat-7238	70	10	maintain	maintain	VERB
easat-7238	70	11	legitimacy	legitimacy	NOUN
easat-7238	70	12	and	and	CCONJ
easat-7238	70	13	reduce	reduce	VERB
easat-7238	70	14	risks	risk	NOUN
easat-7238	70	15	.	.	PUNCT
easat-7238	71	1	in	in	ADP
easat-7238	71	2	the	the	DET
easat-7238	71	3	face	face	NOUN
easat-7238	71	4	of	of	ADP
easat-7238	71	5	uncertainty	uncertainty	NOUN
easat-7238	71	6	,	,	PUNCT
easat-7238	71	7	businesses	business	NOUN
easat-7238	71	8	tend	tend	VERB
easat-7238	71	9	to	to	PART
easat-7238	71	10	imitate	imitate	VERB
easat-7238	71	11	successful	successful	ADJ
easat-7238	71	12	organizations	organization	NOUN
easat-7238	71	13	in	in	ADP
easat-7238	71	14	their	their	PRON
easat-7238	71	15	industry	industry	NOUN
easat-7238	71	16	to	to	PART
easat-7238	71	17	minimize	minimize	VERB
easat-7238	71	18	risks	risk	NOUN
easat-7238	71	19	and	and	CCONJ
easat-7238	71	20	costs	cost	NOUN
easat-7238	71	21	.	.	PUNCT
easat-7238	72	1	this	this	DET
easat-7238	72	2	theory	theory	NOUN
easat-7238	72	3	explains	explain	VERB
easat-7238	72	4	why	why	SCONJ
easat-7238	72	5	manufacturing	manufacturing	NOUN
easat-7238	72	6	enterprises	enterprise	NOUN
easat-7238	72	7	in	in	ADP
easat-7238	72	8	hanoi	hanoi	PROPN
easat-7238	72	9	need	need	VERB
easat-7238	72	10	to	to	PART
easat-7238	72	11	respond	respond	VERB
easat-7238	72	12	to	to	ADP
easat-7238	72	13	the	the	DET
easat-7238	72	14	requirements	requirement	NOUN
easat-7238	72	15	of	of	ADP
easat-7238	72	16	the	the	DET
easat-7238	72	17	government	government	NOUN
easat-7238	72	18	,	,	PUNCT
easat-7238	72	19	regulatory	regulatory	ADJ
easat-7238	72	20	bodies	body	NOUN
easat-7238	72	21	,	,	PUNCT
easat-7238	72	22	and	and	CCONJ
easat-7238	72	23	the	the	DET
easat-7238	72	24	community	community	NOUN
easat-7238	72	25	regarding	regard	VERB
easat-7238	72	26	environmental	environmental	ADJ
easat-7238	72	27	protection	protection	NOUN
easat-7238	72	28	,	,	PUNCT
easat-7238	72	29	thereby	thereby	ADV
easat-7238	72	30	driving	drive	VERB
easat-7238	72	31	the	the	DET
easat-7238	72	32	effective	effective	ADJ
easat-7238	72	33	implementation	implementation	NOUN
easat-7238	72	34	of	of	ADP
easat-7238	72	35	environmental	environmental	ADJ
easat-7238	72	36	management	management	NOUN
easat-7238	72	37	accounting	accounting	NOUN
easat-7238	72	38	.	.	PUNCT
easat-7238	73	1	2.2.3	2.2.3	X
easat-7238	73	2	.	.	PUNCT
easat-7238	73	3	useful	useful	ADJ
easat-7238	73	4	information	information	NOUN
easat-7238	73	5	theory	theory	NOUN
easat-7238	73	6	according	accord	VERB
easat-7238	73	7	to	to	ADP
easat-7238	73	8	godfrey	godfrey	PROPN
easat-7238	73	9	,	,	PUNCT
easat-7238	73	10	et	et	PROPN
easat-7238	73	11	al	al	PROPN
easat-7238	73	12	.	.	PUNCT
easat-7238	74	1	[	[	X
easat-7238	74	2	8	8	X
easat-7238	74	3	]	]	X
easat-7238	74	4	the	the	DET
easat-7238	74	5	useful	useful	ADJ
easat-7238	74	6	information	information	NOUN
easat-7238	74	7	theory	theory	NOUN
easat-7238	74	8	posits	posit	NOUN
easat-7238	74	9	that	that	SCONJ
easat-7238	74	10	the	the	DET
easat-7238	74	11	objective	objective	NOUN
easat-7238	74	12	of	of	ADP
easat-7238	74	13	financial	financial	ADJ
easat-7238	74	14	reporting	reporting	NOUN
easat-7238	74	15	is	be	AUX
easat-7238	74	16	to	to	PART
easat-7238	74	17	provide	provide	VERB
easat-7238	74	18	useful	useful	ADJ
easat-7238	74	19	and	and	CCONJ
easat-7238	74	20	relevant	relevant	ADJ
easat-7238	74	21	information	information	NOUN
easat-7238	74	22	that	that	PRON
easat-7238	74	23	helps	help	VERB
easat-7238	74	24	users	user	NOUN
easat-7238	74	25	make	make	VERB
easat-7238	74	26	informed	informed	ADJ
easat-7238	74	27	economic	economic	ADJ
easat-7238	74	28	decisions	decision	NOUN
easat-7238	74	29	.	.	PUNCT
easat-7238	75	1	for	for	ADP
easat-7238	75	2	environmental	environmental	ADJ
easat-7238	75	3	accounting	accounting	NOUN
easat-7238	75	4	,	,	PUNCT
easat-7238	75	5	this	this	DET
easat-7238	75	6	theory	theory	NOUN
easat-7238	75	7	emphasizes	emphasize	VERB
easat-7238	75	8	the	the	DET
easat-7238	75	9	importance	importance	NOUN
easat-7238	75	10	of	of	ADP
easat-7238	75	11	providing	provide	VERB
easat-7238	75	12	detailed	detailed	ADJ
easat-7238	75	13	1623	1623	NUM
easat-7238	75	14	edelweiss	edelweiss	PROPN
easat-7238	75	15	applied	apply	VERB
easat-7238	75	16	science	science	NOUN
easat-7238	75	17	and	and	CCONJ
easat-7238	75	18	technology	technology	NOUN
easat-7238	75	19	issn	issn	PROPN
easat-7238	75	20	:	:	PUNCT
easat-7238	75	21	2576	2576	NUM
easat-7238	75	22	-	-	SYM
easat-7238	75	23	8484	8484	NUM
easat-7238	75	24	vol	vol	NOUN
easat-7238	75	25	.	.	PROPN
easat-7238	76	1	9	9	NUM
easat-7238	76	2	,	,	PUNCT
easat-7238	76	3	no	no	INTJ
easat-7238	76	4	.	.	NOUN
easat-7238	76	5	5	5	NUM
easat-7238	76	6	:	:	SYM
easat-7238	76	7	1620	1620	NUM
easat-7238	76	8	-	-	SYM
easat-7238	76	9	1638	1638	NUM
easat-7238	76	10	,	,	PUNCT
easat-7238	76	11	2025	2025	NUM
easat-7238	76	12	doi	doi	NOUN
easat-7238	76	13	:	:	PUNCT
easat-7238	76	14	10.55214/25768484.v9i5.7238	10.55214/25768484.v9i5.7238	NUM
easat-7238	76	15	©	©	PROPN
easat-7238	76	16	2025	2025	NUM
easat-7238	76	17	by	by	ADP
easat-7238	76	18	the	the	DET
easat-7238	76	19	authors	author	NOUN
easat-7238	76	20	;	;	PUNCT
easat-7238	76	21	licensee	licensee	PROPN
easat-7238	76	22	learning	learning	NOUN
easat-7238	76	23	gate	gate	NOUN
easat-7238	76	24	and	and	CCONJ
easat-7238	76	25	accurate	accurate	ADJ
easat-7238	76	26	information	information	NOUN
easat-7238	76	27	about	about	ADP
easat-7238	76	28	environmental	environmental	ADJ
easat-7238	76	29	costs	cost	NOUN
easat-7238	76	30	,	,	PUNCT
easat-7238	76	31	helping	help	VERB
easat-7238	76	32	managers	manager	NOUN
easat-7238	76	33	make	make	VERB
easat-7238	76	34	strategic	strategic	ADJ
easat-7238	76	35	decisions	decision	NOUN
easat-7238	76	36	regarding	regard	VERB
easat-7238	76	37	the	the	DET
easat-7238	76	38	management	management	NOUN
easat-7238	76	39	and	and	CCONJ
easat-7238	76	40	control	control	NOUN
easat-7238	76	41	of	of	ADP
easat-7238	76	42	environmental	environmental	ADJ
easat-7238	76	43	impacts	impact	NOUN
easat-7238	76	44	.	.	PUNCT
easat-7238	77	1	the	the	DET
easat-7238	77	2	study	study	NOUN
easat-7238	77	3	by	by	ADP
easat-7238	77	4	chang	chang	PROPN
easat-7238	77	5	and	and	CCONJ
easat-7238	77	6	deegan	deegan	PROPN
easat-7238	78	1	[	[	X
easat-7238	78	2	9	9	NUM
easat-7238	78	3	]	]	PUNCT
easat-7238	78	4	indicates	indicate	VERB
easat-7238	78	5	that	that	SCONJ
easat-7238	78	6	managerial	managerial	ADJ
easat-7238	78	7	awareness	awareness	NOUN
easat-7238	78	8	of	of	ADP
easat-7238	78	9	the	the	DET
easat-7238	78	10	benefits	benefit	NOUN
easat-7238	78	11	of	of	ADP
easat-7238	78	12	environmental	environmental	ADJ
easat-7238	78	13	accounting	accounting	NOUN
easat-7238	78	14	can	can	AUX
easat-7238	78	15	accelerate	accelerate	VERB
easat-7238	78	16	the	the	DET
easat-7238	78	17	implementation	implementation	NOUN
easat-7238	78	18	of	of	ADP
easat-7238	78	19	management	management	NOUN
easat-7238	78	20	accounting	accounting	NOUN
easat-7238	78	21	practices	practice	NOUN
easat-7238	78	22	for	for	ADP
easat-7238	78	23	the	the	DET
easat-7238	78	24	environment	environment	NOUN
easat-7238	78	25	.	.	PUNCT
easat-7238	79	1	thus	thus	ADV
easat-7238	79	2	,	,	PUNCT
easat-7238	79	3	an	an	DET
easat-7238	79	4	understanding	understanding	NOUN
easat-7238	79	5	of	of	ADP
easat-7238	79	6	the	the	DET
easat-7238	79	7	costs	cost	NOUN
easat-7238	79	8	and	and	CCONJ
easat-7238	79	9	benefits	benefit	NOUN
easat-7238	79	10	of	of	ADP
easat-7238	79	11	environmental	environmental	ADJ
easat-7238	79	12	accounting	accounting	NOUN
easat-7238	79	13	plays	play	VERB
easat-7238	79	14	a	a	DET
easat-7238	79	15	vital	vital	ADJ
easat-7238	79	16	role	role	NOUN
easat-7238	79	17	in	in	ADP
easat-7238	79	18	the	the	DET
easat-7238	79	19	decision	decision	NOUN
easat-7238	79	20	-	-	PUNCT
easat-7238	79	21	making	make	VERB
easat-7238	79	22	process	process	NOUN
easat-7238	79	23	for	for	ADP
easat-7238	79	24	implementing	implement	VERB
easat-7238	79	25	environmental	environmental	ADJ
easat-7238	79	26	accounting	accounting	NOUN
easat-7238	79	27	in	in	ADP
easat-7238	79	28	manufacturing	manufacturing	NOUN
easat-7238	79	29	enterprises	enterprise	NOUN
easat-7238	79	30	.	.	PUNCT
easat-7238	80	1	2.2.4	2.2.4	X
easat-7238	80	2	.	.	X
easat-7238	80	3	stakeholder	stakeholder	NOUN
easat-7238	80	4	theory	theory	NOUN
easat-7238	80	5	developed	develop	VERB
easat-7238	80	6	by	by	ADP
easat-7238	80	7	freeman	freeman	PROPN
easat-7238	80	8	[	[	X
easat-7238	80	9	10	10	NUM
easat-7238	80	10	]	]	PUNCT
easat-7238	80	11	stakeholder	stakeholder	NOUN
easat-7238	80	12	theory	theory	NOUN
easat-7238	80	13	highlights	highlight	NOUN
easat-7238	80	14	that	that	SCONJ
easat-7238	80	15	businesses	business	NOUN
easat-7238	80	16	must	must	AUX
easat-7238	80	17	balance	balance	VERB
easat-7238	80	18	the	the	DET
easat-7238	80	19	interests	interest	NOUN
easat-7238	80	20	of	of	ADP
easat-7238	80	21	various	various	ADJ
easat-7238	80	22	stakeholders	stakeholder	NOUN
easat-7238	80	23	,	,	PUNCT
easat-7238	80	24	including	include	VERB
easat-7238	80	25	shareholders	shareholder	NOUN
easat-7238	80	26	,	,	PUNCT
easat-7238	80	27	customers	customer	NOUN
easat-7238	80	28	,	,	PUNCT
easat-7238	80	29	suppliers	supplier	NOUN
easat-7238	80	30	,	,	PUNCT
easat-7238	80	31	employees	employee	NOUN
easat-7238	80	32	,	,	PUNCT
easat-7238	80	33	and	and	CCONJ
easat-7238	80	34	the	the	DET
easat-7238	80	35	community	community	NOUN
easat-7238	80	36	.	.	PUNCT
easat-7238	81	1	these	these	DET
easat-7238	81	2	stakeholders	stakeholder	NOUN
easat-7238	81	3	can	can	AUX
easat-7238	81	4	significantly	significantly	ADV
easat-7238	81	5	influence	influence	VERB
easat-7238	81	6	the	the	DET
easat-7238	81	7	strategies	strategy	NOUN
easat-7238	81	8	and	and	CCONJ
easat-7238	81	9	operations	operation	NOUN
easat-7238	81	10	of	of	ADP
easat-7238	81	11	a	a	DET
easat-7238	81	12	business	business	NOUN
easat-7238	81	13	.	.	PUNCT
easat-7238	82	1	in	in	ADP
easat-7238	82	2	the	the	DET
easat-7238	82	3	environmental	environmental	ADJ
easat-7238	82	4	context	context	NOUN
easat-7238	82	5	,	,	PUNCT
easat-7238	82	6	these	these	DET
easat-7238	82	7	groups	group	NOUN
easat-7238	82	8	demand	demand	VERB
easat-7238	82	9	that	that	SCONJ
easat-7238	82	10	companies	company	NOUN
easat-7238	82	11	protect	protect	VERB
easat-7238	82	12	the	the	DET
easat-7238	82	13	environment	environment	NOUN
easat-7238	82	14	and	and	CCONJ
easat-7238	82	15	provide	provide	VERB
easat-7238	82	16	transparent	transparent	ADJ
easat-7238	82	17	information	information	NOUN
easat-7238	82	18	about	about	ADP
easat-7238	82	19	their	their	PRON
easat-7238	82	20	environmental	environmental	ADJ
easat-7238	82	21	impacts	impact	NOUN
easat-7238	82	22	.	.	PUNCT
easat-7238	83	1	this	this	DET
easat-7238	83	2	theory	theory	NOUN
easat-7238	83	3	explains	explain	VERB
easat-7238	83	4	why	why	SCONJ
easat-7238	83	5	manufacturing	manufacturing	NOUN
easat-7238	83	6	enterprises	enterprise	NOUN
easat-7238	83	7	in	in	ADP
easat-7238	83	8	hanoi	hanoi	PROPN
easat-7238	83	9	must	must	AUX
easat-7238	83	10	respond	respond	VERB
easat-7238	83	11	to	to	ADP
easat-7238	83	12	the	the	DET
easat-7238	83	13	pressures	pressure	NOUN
easat-7238	83	14	from	from	ADP
easat-7238	83	15	stakeholders	stakeholder	NOUN
easat-7238	83	16	,	,	PUNCT
easat-7238	83	17	particularly	particularly	ADV
easat-7238	83	18	the	the	DET
easat-7238	83	19	environmental	environmental	ADJ
easat-7238	83	20	protection	protection	NOUN
easat-7238	83	21	demands	demand	VERB
easat-7238	83	22	from	from	ADP
easat-7238	83	23	the	the	DET
easat-7238	83	24	government	government	NOUN
easat-7238	83	25	,	,	PUNCT
easat-7238	83	26	customers	customer	NOUN
easat-7238	83	27	,	,	PUNCT
easat-7238	83	28	and	and	CCONJ
easat-7238	83	29	the	the	DET
easat-7238	83	30	local	local	ADJ
easat-7238	83	31	community	community	NOUN
easat-7238	83	32	,	,	PUNCT
easat-7238	83	33	in	in	ADP
easat-7238	83	34	order	order	NOUN
easat-7238	83	35	to	to	PART
easat-7238	83	36	maintain	maintain	VERB
easat-7238	83	37	good	good	ADJ
easat-7238	83	38	relationships	relationship	NOUN
easat-7238	83	39	and	and	CCONJ
easat-7238	83	40	build	build	VERB
easat-7238	83	41	a	a	DET
easat-7238	83	42	sustainable	sustainable	ADJ
easat-7238	83	43	corporate	corporate	ADJ
easat-7238	83	44	image	image	NOUN
easat-7238	83	45	.	.	PUNCT
easat-7238	84	1	2.3	2.3	NUM
easat-7238	84	2	.	.	PUNCT
easat-7238	84	3	factors	factor	NOUN
easat-7238	84	4	affecting	affect	VERB
easat-7238	84	5	the	the	DET
easat-7238	84	6	implementation	implementation	NOUN
easat-7238	84	7	of	of	ADP
easat-7238	84	8	environmental	environmental	ADJ
easat-7238	84	9	management	management	NOUN
easat-7238	84	10	accounting	account	VERB
easat-7238	84	11	in	in	ADP
easat-7238	84	12	manufacturing	manufacturing	NOUN
easat-7238	84	13	enterprises	enterprise	NOUN
easat-7238	84	14	2.3.1	2.3.1	NUM
easat-7238	84	15	.	.	PUNCT
easat-7238	84	16	business	business	NOUN
easat-7238	84	17	size	size	NOUN
easat-7238	84	18	larger	large	ADJ
easat-7238	84	19	enterprises	enterprise	NOUN
easat-7238	84	20	tend	tend	VERB
easat-7238	84	21	to	to	PART
easat-7238	84	22	focus	focus	VERB
easat-7238	84	23	more	more	ADV
easat-7238	84	24	on	on	ADP
easat-7238	84	25	environmental	environmental	ADJ
easat-7238	84	26	accounting	accounting	NOUN
easat-7238	84	27	than	than	ADP
easat-7238	84	28	smaller	small	ADJ
easat-7238	84	29	ones	one	NOUN
easat-7238	84	30	,	,	PUNCT
easat-7238	84	31	as	as	SCONJ
easat-7238	84	32	they	they	PRON
easat-7238	84	33	face	face	VERB
easat-7238	84	34	greater	great	ADJ
easat-7238	84	35	pressure	pressure	NOUN
easat-7238	84	36	from	from	ADP
easat-7238	84	37	stakeholders	stakeholder	NOUN
easat-7238	84	38	and	and	CCONJ
easat-7238	84	39	have	have	VERB
easat-7238	84	40	to	to	PART
easat-7238	84	41	comply	comply	VERB
easat-7238	84	42	with	with	ADP
easat-7238	84	43	environmental	environmental	ADJ
easat-7238	84	44	regulations	regulation	NOUN
easat-7238	84	45	.	.	PUNCT
easat-7238	85	1	2.3.2	2.3.2	X
easat-7238	85	2	.	.	PUNCT
easat-7238	85	3	regulatory	regulatory	ADJ
easat-7238	85	4	pressure	pressure	NOUN
easat-7238	85	5	government	government	NOUN
easat-7238	85	6	regulations	regulation	NOUN
easat-7238	85	7	and	and	CCONJ
easat-7238	85	8	institutional	institutional	ADJ
easat-7238	85	9	pressures	pressure	NOUN
easat-7238	85	10	significantly	significantly	ADV
easat-7238	85	11	influence	influence	VERB
easat-7238	85	12	the	the	DET
easat-7238	85	13	adoption	adoption	NOUN
easat-7238	85	14	of	of	ADP
easat-7238	85	15	environmental	environmental	ADJ
easat-7238	85	16	accounting	accounting	NOUN
easat-7238	85	17	.	.	PUNCT
easat-7238	86	1	businesses	business	NOUN
easat-7238	86	2	need	need	VERB
easat-7238	86	3	to	to	PART
easat-7238	86	4	comply	comply	VERB
easat-7238	86	5	with	with	ADP
easat-7238	86	6	waste	waste	NOUN
easat-7238	86	7	management	management	NOUN
easat-7238	86	8	and	and	CCONJ
easat-7238	86	9	environmental	environmental	ADJ
easat-7238	86	10	protection	protection	NOUN
easat-7238	86	11	regulations	regulation	NOUN
easat-7238	86	12	to	to	PART
easat-7238	86	13	avoid	avoid	VERB
easat-7238	86	14	penalties	penalty	NOUN
easat-7238	86	15	and	and	CCONJ
easat-7238	86	16	maintain	maintain	VERB
easat-7238	86	17	their	their	PRON
easat-7238	86	18	reputation	reputation	NOUN
easat-7238	86	19	.	.	PUNCT
easat-7238	87	1	2.3.3	2.3.3	X
easat-7238	87	2	.	.	PUNCT
easat-7238	87	3	pressure	pressure	NOUN
easat-7238	87	4	from	from	ADP
easat-7238	87	5	stakeholders	stakeholder	NOUN
easat-7238	87	6	groups	group	NOUN
easat-7238	87	7	such	such	ADJ
easat-7238	87	8	as	as	ADP
easat-7238	87	9	customers	customer	NOUN
easat-7238	87	10	,	,	PUNCT
easat-7238	87	11	investors	investor	NOUN
easat-7238	87	12	,	,	PUNCT
easat-7238	87	13	regulatory	regulatory	ADJ
easat-7238	87	14	bodies	body	NOUN
easat-7238	87	15	,	,	PUNCT
easat-7238	87	16	and	and	CCONJ
easat-7238	87	17	the	the	DET
easat-7238	87	18	community	community	NOUN
easat-7238	87	19	require	require	VERB
easat-7238	87	20	businesses	business	NOUN
easat-7238	87	21	to	to	PART
easat-7238	87	22	disclose	disclose	VERB
easat-7238	87	23	their	their	PRON
easat-7238	87	24	environmental	environmental	ADJ
easat-7238	87	25	responsibilities	responsibility	NOUN
easat-7238	87	26	,	,	PUNCT
easat-7238	87	27	thereby	thereby	ADV
easat-7238	87	28	pushing	push	VERB
easat-7238	87	29	enterprises	enterprise	NOUN
easat-7238	87	30	to	to	PART
easat-7238	87	31	implement	implement	VERB
easat-7238	87	32	environmental	environmental	ADJ
easat-7238	87	33	accounting	accounting	NOUN
easat-7238	87	34	.	.	PUNCT
easat-7238	88	1	2.3.4	2.3.4	X
easat-7238	88	2	.	.	X
easat-7238	88	3	competency	competency	NOUN
easat-7238	88	4	of	of	ADP
easat-7238	88	5	accounting	accounting	NOUN
easat-7238	88	6	staff	staff	NOUN
easat-7238	88	7	the	the	DET
easat-7238	88	8	expertise	expertise	NOUN
easat-7238	88	9	of	of	ADP
easat-7238	88	10	accounting	accounting	NOUN
easat-7238	88	11	staff	staff	NOUN
easat-7238	88	12	is	be	AUX
easat-7238	88	13	crucial	crucial	ADJ
easat-7238	88	14	in	in	ADP
easat-7238	88	15	implementing	implement	VERB
easat-7238	88	16	environmental	environmental	ADJ
easat-7238	88	17	accounting	accounting	NOUN
easat-7238	88	18	.	.	PUNCT
easat-7238	89	1	a	a	DET
easat-7238	89	2	lack	lack	NOUN
easat-7238	89	3	of	of	ADP
easat-7238	89	4	knowledge	knowledge	NOUN
easat-7238	89	5	and	and	CCONJ
easat-7238	89	6	skills	skill	NOUN
easat-7238	89	7	can	can	AUX
easat-7238	89	8	be	be	AUX
easat-7238	89	9	a	a	DET
easat-7238	89	10	significant	significant	ADJ
easat-7238	89	11	barrier	barrier	NOUN
easat-7238	89	12	to	to	ADP
easat-7238	89	13	effectively	effectively	ADV
easat-7238	89	14	implementing	implement	VERB
easat-7238	89	15	an	an	DET
easat-7238	89	16	environmental	environmental	ADJ
easat-7238	89	17	accounting	accounting	NOUN
easat-7238	89	18	system	system	NOUN
easat-7238	89	19	.	.	PUNCT
easat-7238	90	1	2.3.5	2.3.5	NUM
easat-7238	90	2	.	.	PUNCT
easat-7238	90	3	managerial	managerial	ADJ
easat-7238	90	4	awareness	awareness	NOUN
easat-7238	90	5	the	the	DET
easat-7238	90	6	support	support	NOUN
easat-7238	90	7	of	of	ADP
easat-7238	90	8	business	business	NOUN
easat-7238	90	9	leaders	leader	NOUN
easat-7238	90	10	for	for	ADP
easat-7238	90	11	environmental	environmental	ADJ
easat-7238	90	12	accounting	accounting	NOUN
easat-7238	90	13	can	can	AUX
easat-7238	90	14	drive	drive	VERB
easat-7238	90	15	its	its	PRON
easat-7238	90	16	implementation	implementation	NOUN
easat-7238	90	17	.	.	PUNCT
easat-7238	91	1	leaders	leader	NOUN
easat-7238	91	2	who	who	PRON
easat-7238	91	3	recognize	recognize	VERB
easat-7238	91	4	the	the	DET
easat-7238	91	5	importance	importance	NOUN
easat-7238	91	6	of	of	ADP
easat-7238	91	7	environmental	environmental	ADJ
easat-7238	91	8	protection	protection	NOUN
easat-7238	91	9	will	will	AUX
easat-7238	91	10	help	help	VERB
easat-7238	91	11	the	the	DET
easat-7238	91	12	business	business	NOUN
easat-7238	91	13	meet	meet	VERB
easat-7238	91	14	environmental	environmental	ADJ
easat-7238	91	15	and	and	CCONJ
easat-7238	91	16	sustainability	sustainability	NOUN
easat-7238	91	17	requirements	requirement	NOUN
easat-7238	91	18	.	.	PUNCT
easat-7238	92	1	2.4	2.4	NUM
easat-7238	92	2	.	.	PUNCT
easat-7238	92	3	difficulties	difficulty	NOUN
easat-7238	92	4	in	in	ADP
easat-7238	92	5	implementing	implement	VERB
easat-7238	92	6	environmental	environmental	ADJ
easat-7238	92	7	management	management	NOUN
easat-7238	92	8	accounting	account	VERB
easat-7238	92	9	financial	financial	ADJ
easat-7238	92	10	barriers	barrier	NOUN
easat-7238	92	11	:	:	PUNCT
easat-7238	92	12	high	high	ADJ
easat-7238	92	13	costs	cost	NOUN
easat-7238	92	14	and	and	CCONJ
easat-7238	92	15	unclear	unclear	ADJ
easat-7238	92	16	financial	financial	ADJ
easat-7238	92	17	benefits	benefit	NOUN
easat-7238	92	18	may	may	AUX
easat-7238	92	19	discourage	discourage	VERB
easat-7238	92	20	businesses	business	NOUN
easat-7238	92	21	from	from	ADP
easat-7238	92	22	investing	invest	VERB
easat-7238	92	23	in	in	ADP
easat-7238	92	24	environmental	environmental	ADJ
easat-7238	92	25	management	management	NOUN
easat-7238	92	26	accounting	accounting	NOUN
easat-7238	92	27	systems	system	NOUN
easat-7238	92	28	.	.	PUNCT
easat-7238	93	1	information	information	NOUN
easat-7238	93	2	barriers	barrier	NOUN
easat-7238	93	3	:	:	PUNCT
easat-7238	93	4	companies	company	NOUN
easat-7238	93	5	face	face	VERB
easat-7238	93	6	difficulties	difficulty	NOUN
easat-7238	93	7	in	in	ADP
easat-7238	93	8	collecting	collect	VERB
easat-7238	93	9	,	,	PUNCT
easat-7238	93	10	allocating	allocating	NOUN
easat-7238	93	11	,	,	PUNCT
easat-7238	93	12	and	and	CCONJ
easat-7238	93	13	analyzing	analyze	VERB
easat-7238	93	14	environmental	environmental	ADJ
easat-7238	93	15	costs	cost	NOUN
easat-7238	93	16	,	,	PUNCT
easat-7238	93	17	leading	lead	VERB
easat-7238	93	18	to	to	ADP
easat-7238	93	19	inefficient	inefficient	ADJ
easat-7238	93	20	management	management	NOUN
easat-7238	93	21	and	and	CCONJ
easat-7238	93	22	reporting	reporting	NOUN
easat-7238	93	23	of	of	ADP
easat-7238	93	24	environmental	environmental	ADJ
easat-7238	93	25	data	datum	NOUN
easat-7238	93	26	.	.	PUNCT
easat-7238	94	1	lack	lack	NOUN
easat-7238	94	2	of	of	ADP
easat-7238	94	3	guidance	guidance	NOUN
easat-7238	94	4	:	:	PUNCT
easat-7238	94	5	the	the	DET
easat-7238	94	6	absence	absence	NOUN
easat-7238	94	7	of	of	ADP
easat-7238	94	8	detailed	detailed	ADJ
easat-7238	94	9	guidelines	guideline	NOUN
easat-7238	94	10	and	and	CCONJ
easat-7238	94	11	standardized	standardized	ADJ
easat-7238	94	12	materials	material	NOUN
easat-7238	94	13	on	on	ADP
easat-7238	94	14	environmental	environmental	ADJ
easat-7238	94	15	accounting	accounting	NOUN
easat-7238	94	16	is	be	AUX
easat-7238	94	17	one	one	NUM
easat-7238	94	18	of	of	ADP
easat-7238	94	19	the	the	DET
easat-7238	94	20	key	key	ADJ
easat-7238	94	21	obstacles	obstacle	NOUN
easat-7238	94	22	in	in	ADP
easat-7238	94	23	the	the	DET
easat-7238	94	24	effective	effective	ADJ
easat-7238	94	25	implementation	implementation	NOUN
easat-7238	94	26	of	of	ADP
easat-7238	94	27	environmental	environmental	ADJ
easat-7238	94	28	accounting	accounting	NOUN
easat-7238	94	29	.	.	PUNCT
easat-7238	95	1	1624	1624	NUM
easat-7238	95	2	edelweiss	edelweiss	PROPN
easat-7238	95	3	applied	apply	VERB
easat-7238	95	4	science	science	NOUN
easat-7238	95	5	and	and	CCONJ
easat-7238	95	6	technology	technology	NOUN
easat-7238	95	7	issn	issn	PROPN
easat-7238	95	8	:	:	PUNCT
easat-7238	95	9	2576	2576	NUM
easat-7238	95	10	-	-	SYM
easat-7238	95	11	8484	8484	NUM
easat-7238	95	12	vol	vol	NOUN
easat-7238	95	13	.	.	PROPN
easat-7238	96	1	9	9	NUM
easat-7238	96	2	,	,	PUNCT
easat-7238	96	3	no	no	INTJ
easat-7238	96	4	.	.	NOUN
easat-7238	96	5	5	5	NUM
easat-7238	96	6	:	:	SYM
easat-7238	96	7	1620	1620	NUM
easat-7238	96	8	-	-	SYM
easat-7238	96	9	1638	1638	NUM
easat-7238	96	10	,	,	PUNCT
easat-7238	96	11	2025	2025	NUM
easat-7238	96	12	doi	doi	NOUN
easat-7238	96	13	:	:	PUNCT
easat-7238	96	14	10.55214/25768484.v9i5.7238	10.55214/25768484.v9i5.7238	NUM
easat-7238	96	15	©	©	PROPN
easat-7238	96	16	2025	2025	NUM
easat-7238	96	17	by	by	ADP
easat-7238	96	18	the	the	DET
easat-7238	96	19	authors	author	NOUN
easat-7238	96	20	;	;	PUNCT
easat-7238	96	21	licensee	licensee	PROPN
easat-7238	96	22	learning	learning	NOUN
easat-7238	96	23	gate	gate	NOUN
easat-7238	96	24	3	3	NUM
easat-7238	96	25	.	.	PUNCT
easat-7238	96	26	research	research	NOUN
easat-7238	96	27	model	model	NOUN
easat-7238	96	28	and	and	CCONJ
easat-7238	96	29	methodology	methodology	NOUN
easat-7238	96	30	3.1	3.1	NUM
easat-7238	96	31	.	.	PUNCT
easat-7238	97	1	overview	overview	NOUN
easat-7238	97	2	of	of	ADP
easat-7238	97	3	environmental	environmental	ADJ
easat-7238	97	4	accounting	accounting	NOUN
easat-7238	97	5	research	research	NOUN
easat-7238	97	6	and	and	CCONJ
easat-7238	97	7	factors	factor	NOUN
easat-7238	97	8	influencing	influence	VERB
easat-7238	97	9	the	the	DET
easat-7238	97	10	adoption	adoption	NOUN
easat-7238	97	11	of	of	ADP
easat-7238	97	12	environmental	environmental	ADJ
easat-7238	97	13	accounting	accounting	NOUN
easat-7238	97	14	in	in	ADP
easat-7238	97	15	businesses	business	NOUN
easat-7238	97	16	environmental	environmental	ADJ
easat-7238	97	17	accounting	accounting	NOUN
easat-7238	97	18	(	(	PUNCT
easat-7238	97	19	ea	ea	NOUN
easat-7238	97	20	)	)	PUNCT
easat-7238	97	21	,	,	PUNCT
easat-7238	97	22	particularly	particularly	ADV
easat-7238	97	23	environmental	environmental	ADJ
easat-7238	97	24	management	management	NOUN
easat-7238	97	25	accounting	accounting	NOUN
easat-7238	97	26	(	(	PUNCT
easat-7238	97	27	ema	ema	PROPN
easat-7238	97	28	)	)	PUNCT
easat-7238	97	29	and	and	CCONJ
easat-7238	97	30	environmental	environmental	ADJ
easat-7238	97	31	cost	cost	NOUN
easat-7238	97	32	management	management	NOUN
easat-7238	97	33	accounting	accounting	NOUN
easat-7238	97	34	(	(	PUNCT
easat-7238	97	35	ecma	ecma	PROPN
easat-7238	97	36	)	)	PUNCT
easat-7238	97	37	,	,	PUNCT
easat-7238	97	38	has	have	AUX
easat-7238	97	39	been	be	AUX
easat-7238	97	40	researched	research	VERB
easat-7238	97	41	since	since	SCONJ
easat-7238	97	42	the	the	DET
easat-7238	97	43	late	late	ADJ
easat-7238	97	44	20th	20th	ADJ
easat-7238	97	45	century	century	NOUN
easat-7238	97	46	.	.	PUNCT
easat-7238	98	1	at	at	ADP
easat-7238	98	2	this	this	DET
easat-7238	98	3	time	time	NOUN
easat-7238	98	4	,	,	PUNCT
easat-7238	98	5	researchers	researcher	NOUN
easat-7238	98	6	began	begin	VERB
easat-7238	98	7	integrating	integrate	VERB
easat-7238	98	8	environmental	environmental	ADJ
easat-7238	98	9	factors	factor	NOUN
easat-7238	98	10	into	into	ADP
easat-7238	98	11	accounting	accounting	NOUN
easat-7238	98	12	,	,	PUNCT
easat-7238	98	13	and	and	CCONJ
easat-7238	98	14	environmental	environmental	ADJ
easat-7238	98	15	accounting	accounting	NOUN
easat-7238	98	16	gradually	gradually	ADV
easat-7238	98	17	became	become	VERB
easat-7238	98	18	distinct	distinct	ADJ
easat-7238	98	19	from	from	ADP
easat-7238	98	20	social	social	ADJ
easat-7238	98	21	accounting	accounting	NOUN
easat-7238	98	22	.	.	PUNCT
easat-7238	99	1	in	in	ADP
easat-7238	99	2	the	the	DET
easat-7238	99	3	1990s	1990	NOUN
easat-7238	99	4	,	,	PUNCT
easat-7238	99	5	ema	ema	PROPN
easat-7238	99	6	was	be	AUX
easat-7238	99	7	primarily	primarily	ADV
easat-7238	99	8	applied	apply	VERB
easat-7238	99	9	in	in	ADP
easat-7238	99	10	developed	develop	VERB
easat-7238	99	11	countries	country	NOUN
easat-7238	99	12	such	such	ADJ
easat-7238	99	13	as	as	ADP
easat-7238	99	14	the	the	DET
easat-7238	99	15	united	united	PROPN
easat-7238	99	16	states	states	PROPN
easat-7238	99	17	,	,	PUNCT
easat-7238	99	18	europe	europe	PROPN
easat-7238	99	19	,	,	PUNCT
easat-7238	99	20	and	and	CCONJ
easat-7238	99	21	japan	japan	PROPN
easat-7238	99	22	,	,	PUNCT
easat-7238	99	23	and	and	CCONJ
easat-7238	99	24	later	later	ADV
easat-7238	99	25	spread	spread	VERB
easat-7238	99	26	to	to	ADP
easat-7238	99	27	developing	develop	VERB
easat-7238	99	28	countries	country	NOUN
easat-7238	99	29	.	.	PUNCT
easat-7238	100	1	international	international	ADJ
easat-7238	100	2	organizations	organization	NOUN
easat-7238	100	3	such	such	ADJ
easat-7238	100	4	as	as	ADP
easat-7238	100	5	the	the	DET
easat-7238	100	6	nations	nation	NOUN
easat-7238	100	7	[	[	X
easat-7238	100	8	1	1	X
easat-7238	100	9	]	]	PUNCT
easat-7238	100	10	and	and	CCONJ
easat-7238	100	11	ifac	ifac	NOUN
easat-7238	100	12	[	[	X
easat-7238	100	13	2	2	NUM
easat-7238	100	14	]	]	PUNCT
easat-7238	100	15	published	publish	VERB
easat-7238	100	16	guidelines	guideline	NOUN
easat-7238	100	17	on	on	ADP
easat-7238	100	18	environmental	environmental	ADJ
easat-7238	100	19	accounting	accounting	NOUN
easat-7238	100	20	to	to	PART
easat-7238	100	21	assist	assist	VERB
easat-7238	100	22	businesses	business	NOUN
easat-7238	100	23	in	in	ADP
easat-7238	100	24	implementing	implement	VERB
easat-7238	100	25	ema	ema	PROPN
easat-7238	100	26	,	,	PUNCT
easat-7238	100	27	aiming	aim	VERB
easat-7238	100	28	to	to	PART
easat-7238	100	29	control	control	VERB
easat-7238	100	30	environmental	environmental	ADJ
easat-7238	100	31	costs	cost	NOUN
easat-7238	100	32	and	and	CCONJ
easat-7238	100	33	improve	improve	VERB
easat-7238	100	34	environmental	environmental	ADJ
easat-7238	100	35	performance	performance	NOUN
easat-7238	100	36	in	in	ADP
easat-7238	100	37	business	business	NOUN
easat-7238	100	38	management	management	NOUN
easat-7238	100	39	.	.	PUNCT
easat-7238	101	1	environmental	environmental	ADJ
easat-7238	101	2	accounting	accounting	NOUN
easat-7238	101	3	was	be	AUX
easat-7238	101	4	first	first	ADV
easat-7238	101	5	introduced	introduce	VERB
easat-7238	101	6	in	in	ADP
easat-7238	101	7	vietnam	vietnam	PROPN
easat-7238	101	8	through	through	ADP
easat-7238	101	9	the	the	DET
easat-7238	101	10	project	project	NOUN
easat-7238	101	11	"	"	PUNCT
easat-7238	101	12	environmental	environmental	ADJ
easat-7238	101	13	management	management	NOUN
easat-7238	101	14	accounting	account	VERB
easat-7238	101	15	for	for	ADP
easat-7238	101	16	smes	sme	NOUN
easat-7238	101	17	in	in	ADP
easat-7238	101	18	southeast	southeast	PROPN
easat-7238	101	19	asia	asia	PROPN
easat-7238	101	20	"	"	PUNCT
easat-7238	101	21	(	(	PUNCT
easat-7238	101	22	ema	ema	PROPN
easat-7238	101	23	-	-	PUNCT
easat-7238	101	24	sea	sea	NOUN
easat-7238	101	25	)	)	PUNCT
easat-7238	101	26	,	,	PUNCT
easat-7238	101	27	which	which	PRON
easat-7238	101	28	aimed	aim	VERB
easat-7238	101	29	to	to	PART
easat-7238	101	30	help	help	VERB
easat-7238	101	31	enterprises	enterprise	NOUN
easat-7238	101	32	and	and	CCONJ
easat-7238	101	33	organizations	organization	NOUN
easat-7238	101	34	develop	develop	VERB
easat-7238	101	35	and	and	CCONJ
easat-7238	101	36	promote	promote	VERB
easat-7238	101	37	their	their	PRON
easat-7238	101	38	business	business	NOUN
easat-7238	101	39	activities	activity	NOUN
easat-7238	101	40	in	in	ADP
easat-7238	101	41	a	a	DET
easat-7238	101	42	sustainable	sustainable	ADJ
easat-7238	101	43	manner	manner	NOUN
easat-7238	101	44	and	and	CCONJ
easat-7238	101	45	facilitate	facilitate	VERB
easat-7238	101	46	better	well	ADJ
easat-7238	101	47	trade	trade	NOUN
easat-7238	101	48	integration	integration	NOUN
easat-7238	101	49	with	with	ADP
easat-7238	101	50	the	the	DET
easat-7238	101	51	world	world	NOUN
easat-7238	101	52	by	by	ADP
easat-7238	101	53	transferring	transfer	VERB
easat-7238	101	54	knowledge	knowledge	NOUN
easat-7238	101	55	and	and	CCONJ
easat-7238	101	56	skills	skill	NOUN
easat-7238	101	57	on	on	ADP
easat-7238	101	58	environmental	environmental	ADJ
easat-7238	101	59	accounting	accounting	NOUN
easat-7238	101	60	.	.	PUNCT
easat-7238	102	1	this	this	DET
easat-7238	102	2	project	project	NOUN
easat-7238	102	3	was	be	AUX
easat-7238	102	4	implemented	implement	VERB
easat-7238	102	5	in	in	ADP
easat-7238	102	6	four	four	NUM
easat-7238	102	7	countries	country	NOUN
easat-7238	102	8	:	:	PUNCT
easat-7238	102	9	thailand	thailand	PROPN
easat-7238	102	10	,	,	PUNCT
easat-7238	102	11	the	the	DET
easat-7238	102	12	philippines	philippine	NOUN
easat-7238	102	13	,	,	PUNCT
easat-7238	102	14	indonesia	indonesia	PROPN
easat-7238	102	15	,	,	PUNCT
easat-7238	102	16	and	and	CCONJ
easat-7238	102	17	vietnam	vietnam	PROPN
easat-7238	102	18	,	,	PUNCT
easat-7238	102	19	and	and	CCONJ
easat-7238	102	20	ran	run	VERB
easat-7238	102	21	from	from	ADP
easat-7238	102	22	november	november	PROPN
easat-7238	102	23	2003	2003	NUM
easat-7238	102	24	to	to	ADP
easat-7238	102	25	august	august	PROPN
easat-7238	102	26	2007	2007	NUM
easat-7238	102	27	in	in	ADP
easat-7238	102	28	ho	ho	PROPN
easat-7238	102	29	chi	chi	PROPN
easat-7238	102	30	minh	minh	PROPN
easat-7238	102	31	city	city	PROPN
easat-7238	102	32	.	.	PUNCT
easat-7238	103	1	research	research	NOUN
easat-7238	103	2	on	on	ADP
easat-7238	103	3	environmental	environmental	ADJ
easat-7238	103	4	accounting	accounting	NOUN
easat-7238	103	5	and	and	CCONJ
easat-7238	103	6	environmental	environmental	ADJ
easat-7238	103	7	cost	cost	NOUN
easat-7238	103	8	management	management	NOUN
easat-7238	103	9	accounting	accounting	NOUN
easat-7238	103	10	in	in	ADP
easat-7238	103	11	vietnam	vietnam	PROPN
easat-7238	103	12	began	begin	VERB
easat-7238	103	13	mainly	mainly	ADV
easat-7238	103	14	in	in	ADP
easat-7238	103	15	the	the	DET
easat-7238	103	16	early	early	ADJ
easat-7238	103	17	21st	21st	ADJ
easat-7238	103	18	century	century	NOUN
easat-7238	103	19	.	.	PUNCT
easat-7238	104	1	these	these	DET
easat-7238	104	2	studies	study	NOUN
easat-7238	104	3	focused	focus	VERB
easat-7238	104	4	primarily	primarily	ADV
easat-7238	104	5	on	on	ADP
easat-7238	104	6	clarifying	clarify	VERB
easat-7238	104	7	the	the	DET
easat-7238	104	8	theoretical	theoretical	ADJ
easat-7238	104	9	basis	basis	NOUN
easat-7238	104	10	of	of	ADP
easat-7238	104	11	ecma	ecma	PROPN
easat-7238	104	12	,	,	PUNCT
easat-7238	104	13	drawing	draw	VERB
easat-7238	104	14	from	from	ADP
easat-7238	104	15	the	the	DET
easat-7238	104	16	development	development	NOUN
easat-7238	104	17	of	of	ADP
easat-7238	104	18	guidelines	guideline	NOUN
easat-7238	104	19	by	by	ADP
easat-7238	104	20	ifac	ifac	NOUN
easat-7238	104	21	[	[	X
easat-7238	104	22	2	2	NUM
easat-7238	104	23	]	]	PUNCT
easat-7238	104	24	.	.	PUNCT
easat-7238	105	1	several	several	ADJ
easat-7238	105	2	authors	author	NOUN
easat-7238	105	3	,	,	PUNCT
easat-7238	105	4	including	include	VERB
easat-7238	105	5	ngoc	ngoc	PROPN
easat-7238	105	6	[	[	X
easat-7238	105	7	11	11	NUM
easat-7238	105	8	]	]	PUNCT
easat-7238	105	9	and	and	CCONJ
easat-7238	105	10	long	long	ADV
easat-7238	105	11	[	[	X
easat-7238	105	12	12	12	NUM
easat-7238	105	13	]	]	PUNCT
easat-7238	105	14	have	have	AUX
easat-7238	105	15	studied	study	VERB
easat-7238	105	16	the	the	DET
easat-7238	105	17	factors	factor	NOUN
easat-7238	105	18	influencing	influence	VERB
easat-7238	105	19	the	the	DET
easat-7238	105	20	adoption	adoption	NOUN
easat-7238	105	21	of	of	ADP
easat-7238	105	22	environmental	environmental	ADJ
easat-7238	105	23	accounting	accounting	NOUN
easat-7238	105	24	in	in	ADP
easat-7238	105	25	manufacturing	manufacturing	NOUN
easat-7238	105	26	enterprises	enterprise	NOUN
easat-7238	105	27	(	(	PUNCT
easat-7238	105	28	mes	me	NOUN
easat-7238	105	29	)	)	PUNCT
easat-7238	105	30	in	in	ADP
easat-7238	105	31	vietnam	vietnam	PROPN
easat-7238	105	32	and	and	CCONJ
easat-7238	105	33	drawn	draw	VERB
easat-7238	105	34	lessons	lesson	NOUN
easat-7238	105	35	from	from	ADP
easat-7238	105	36	developed	develop	VERB
easat-7238	105	37	countries	country	NOUN
easat-7238	105	38	such	such	ADJ
easat-7238	105	39	as	as	ADP
easat-7238	105	40	japan	japan	PROPN
easat-7238	105	41	,	,	PUNCT
easat-7238	105	42	the	the	DET
easat-7238	105	43	united	united	PROPN
easat-7238	105	44	states	states	PROPN
easat-7238	105	45	,	,	PUNCT
easat-7238	105	46	germany	germany	PROPN
easat-7238	105	47	,	,	PUNCT
easat-7238	105	48	and	and	CCONJ
easat-7238	105	49	south	south	PROPN
easat-7238	105	50	korea	korea	PROPN
easat-7238	105	51	.	.	PUNCT
easat-7238	106	1	h1	h1	PROPN
easat-7238	106	2	:	:	PUNCT
easat-7238	106	3	business	business	NOUN
easat-7238	106	4	size	size	NOUN
easat-7238	106	5	positively	positively	ADV
easat-7238	106	6	affects	affect	VERB
easat-7238	106	7	the	the	DET
easat-7238	106	8	adoption	adoption	NOUN
easat-7238	106	9	of	of	ADP
easat-7238	106	10	environmental	environmental	ADJ
easat-7238	106	11	accounting	accounting	NOUN
easat-7238	106	12	in	in	ADP
easat-7238	106	13	manufacturing	manufacturing	NOUN
easat-7238	106	14	enterprises	enterprise	NOUN
easat-7238	106	15	in	in	ADP
easat-7238	106	16	hanoi	hanoi	PROPN
easat-7238	106	17	numerous	numerous	ADJ
easat-7238	106	18	studies	study	NOUN
easat-7238	106	19	have	have	AUX
easat-7238	106	20	shown	show	VERB
easat-7238	106	21	that	that	SCONJ
easat-7238	106	22	business	business	NOUN
easat-7238	106	23	size	size	NOUN
easat-7238	106	24	has	have	VERB
easat-7238	106	25	a	a	DET
easat-7238	106	26	positive	positive	ADJ
easat-7238	106	27	influence	influence	NOUN
easat-7238	106	28	on	on	ADP
easat-7238	106	29	the	the	DET
easat-7238	106	30	adoption	adoption	NOUN
easat-7238	106	31	of	of	ADP
easat-7238	106	32	environmental	environmental	ADJ
easat-7238	106	33	accounting	accounting	NOUN
easat-7238	107	1	[	[	X
easat-7238	107	2	13	13	NUM
easat-7238	107	3	]	]	PUNCT
easat-7238	107	4	.	.	PUNCT
easat-7238	108	1	larger	large	ADJ
easat-7238	108	2	enterprises	enterprise	NOUN
easat-7238	108	3	typically	typically	ADV
easat-7238	108	4	have	have	VERB
easat-7238	108	5	stronger	strong	ADJ
easat-7238	108	6	financial	financial	ADJ
easat-7238	108	7	and	and	CCONJ
easat-7238	108	8	human	human	ADJ
easat-7238	108	9	resources	resource	NOUN
easat-7238	108	10	,	,	PUNCT
easat-7238	108	11	making	make	VERB
easat-7238	108	12	it	it	PRON
easat-7238	108	13	easier	easy	ADJ
easat-7238	108	14	for	for	SCONJ
easat-7238	108	15	them	they	PRON
easat-7238	108	16	to	to	PART
easat-7238	108	17	invest	invest	VERB
easat-7238	108	18	in	in	ADP
easat-7238	108	19	environmental	environmental	ADJ
easat-7238	108	20	accounting	accounting	NOUN
easat-7238	108	21	systems	system	NOUN
easat-7238	108	22	and	and	CCONJ
easat-7238	108	23	implement	implement	VERB
easat-7238	108	24	environmental	environmental	ADJ
easat-7238	108	25	protection	protection	NOUN
easat-7238	108	26	measures	measure	NOUN
easat-7238	108	27	.	.	PUNCT
easat-7238	109	1	therefore	therefore	ADV
easat-7238	109	2	,	,	PUNCT
easat-7238	109	3	large	large	ADJ
easat-7238	109	4	enterprises	enterprise	NOUN
easat-7238	109	5	are	be	AUX
easat-7238	109	6	more	more	ADV
easat-7238	109	7	likely	likely	ADJ
easat-7238	109	8	to	to	PART
easat-7238	109	9	implement	implement	VERB
easat-7238	109	10	ema	ema	PROPN
easat-7238	109	11	effectively	effectively	ADV
easat-7238	109	12	compared	compare	VERB
easat-7238	109	13	to	to	ADP
easat-7238	109	14	smaller	small	ADJ
easat-7238	109	15	enterprises	enterprise	NOUN
easat-7238	109	16	.	.	PUNCT
easat-7238	110	1	in	in	ADP
easat-7238	110	2	vietnam	vietnam	PROPN
easat-7238	110	3	,	,	PUNCT
easat-7238	110	4	the	the	DET
easat-7238	110	5	study	study	NOUN
easat-7238	110	6	by	by	ADP
easat-7238	110	7	ngoc	ngoc	PROPN
easat-7238	110	8	[	[	X
easat-7238	110	9	11	11	NUM
easat-7238	110	10	]	]	PUNCT
easat-7238	110	11	also	also	ADV
easat-7238	110	12	found	find	VERB
easat-7238	110	13	that	that	SCONJ
easat-7238	110	14	large	large	ADJ
easat-7238	110	15	enterprises	enterprise	NOUN
easat-7238	110	16	tend	tend	VERB
easat-7238	110	17	to	to	PART
easat-7238	110	18	adopt	adopt	VERB
easat-7238	110	19	environmental	environmental	ADJ
easat-7238	110	20	accounting	accounting	NOUN
easat-7238	110	21	more	more	ADV
easat-7238	110	22	comprehensively	comprehensively	ADV
easat-7238	110	23	and	and	CCONJ
easat-7238	110	24	effectively	effectively	ADV
easat-7238	110	25	.	.	PUNCT
easat-7238	111	1	this	this	PRON
easat-7238	111	2	is	be	AUX
easat-7238	111	3	because	because	SCONJ
easat-7238	111	4	larger	large	ADJ
easat-7238	111	5	businesses	business	NOUN
easat-7238	111	6	often	often	ADV
easat-7238	111	7	have	have	VERB
easat-7238	111	8	the	the	DET
easat-7238	111	9	ability	ability	NOUN
easat-7238	111	10	to	to	PART
easat-7238	111	11	invest	invest	VERB
easat-7238	111	12	in	in	ADP
easat-7238	111	13	infrastructure	infrastructure	NOUN
easat-7238	111	14	and	and	CCONJ
easat-7238	111	15	new	new	ADJ
easat-7238	111	16	technologies	technology	NOUN
easat-7238	111	17	,	,	PUNCT
easat-7238	111	18	facilitating	facilitate	VERB
easat-7238	111	19	the	the	DET
easat-7238	111	20	implementation	implementation	NOUN
easat-7238	111	21	of	of	ADP
easat-7238	111	22	ema	ema	PROPN
easat-7238	111	23	.	.	PUNCT
easat-7238	112	1	h2	h2	NOUN
easat-7238	112	2	:	:	PUNCT
easat-7238	112	3	regulatory	regulatory	ADJ
easat-7238	112	4	pressure	pressure	NOUN
easat-7238	112	5	positively	positively	ADV
easat-7238	112	6	affects	affect	VERB
easat-7238	112	7	the	the	DET
easat-7238	112	8	adoption	adoption	NOUN
easat-7238	112	9	of	of	ADP
easat-7238	112	10	environmental	environmental	ADJ
easat-7238	112	11	accounting	accounting	NOUN
easat-7238	112	12	in	in	ADP
easat-7238	112	13	manufacturing	manufacturing	NOUN
easat-7238	112	14	enterprises	enterprise	NOUN
easat-7238	112	15	in	in	ADP
easat-7238	112	16	hanoi	hanoi	PROPN
easat-7238	112	17	environmental	environmental	ADJ
easat-7238	112	18	regulatory	regulatory	ADJ
easat-7238	112	19	pressure	pressure	NOUN
easat-7238	112	20	is	be	AUX
easat-7238	112	21	a	a	DET
easat-7238	112	22	crucial	crucial	ADJ
easat-7238	112	23	factor	factor	NOUN
easat-7238	112	24	driving	drive	VERB
easat-7238	112	25	enterprises	enterprise	NOUN
easat-7238	112	26	to	to	PART
easat-7238	112	27	adopt	adopt	VERB
easat-7238	112	28	ema	ema	PROPN
easat-7238	112	29	.	.	PUNCT
easat-7238	113	1	studies	study	NOUN
easat-7238	113	2	have	have	AUX
easat-7238	113	3	shown	show	VERB
easat-7238	113	4	that	that	SCONJ
easat-7238	113	5	in	in	ADP
easat-7238	113	6	countries	country	NOUN
easat-7238	113	7	with	with	ADP
easat-7238	113	8	stringent	stringent	ADJ
easat-7238	113	9	environmental	environmental	ADJ
easat-7238	113	10	legal	legal	ADJ
easat-7238	113	11	systems	system	NOUN
easat-7238	113	12	,	,	PUNCT
easat-7238	113	13	businesses	business	NOUN
easat-7238	113	14	are	be	AUX
easat-7238	113	15	required	require	VERB
easat-7238	113	16	to	to	PART
easat-7238	113	17	comply	comply	VERB
easat-7238	113	18	with	with	ADP
easat-7238	113	19	environmental	environmental	ADJ
easat-7238	113	20	protection	protection	NOUN
easat-7238	113	21	regulations	regulation	NOUN
easat-7238	113	22	,	,	PUNCT
easat-7238	113	23	and	and	CCONJ
easat-7238	113	24	environmental	environmental	ADJ
easat-7238	113	25	accounting	accounting	NOUN
easat-7238	113	26	becomes	become	VERB
easat-7238	113	27	an	an	DET
easat-7238	113	28	important	important	ADJ
easat-7238	113	29	tool	tool	NOUN
easat-7238	113	30	to	to	PART
easat-7238	113	31	meet	meet	VERB
easat-7238	113	32	these	these	DET
easat-7238	113	33	requirements	requirement	NOUN
easat-7238	113	34	[	[	X
easat-7238	113	35	13	13	NUM
easat-7238	113	36	]	]	PUNCT
easat-7238	113	37	.	.	PUNCT
easat-7238	114	1	regulatory	regulatory	ADJ
easat-7238	114	2	pressure	pressure	NOUN
easat-7238	114	3	can	can	AUX
easat-7238	114	4	motivate	motivate	VERB
easat-7238	114	5	enterprises	enterprise	NOUN
easat-7238	114	6	to	to	PART
easat-7238	114	7	invest	invest	VERB
easat-7238	114	8	in	in	ADP
easat-7238	114	9	the	the	DET
easat-7238	114	10	implementation	implementation	NOUN
easat-7238	114	11	of	of	ADP
easat-7238	114	12	environmental	environmental	ADJ
easat-7238	114	13	accounting	accounting	NOUN
easat-7238	114	14	to	to	PART
easat-7238	114	15	ensure	ensure	VERB
easat-7238	114	16	compliance	compliance	NOUN
easat-7238	114	17	with	with	ADP
easat-7238	114	18	environmental	environmental	ADJ
easat-7238	114	19	standards	standard	NOUN
easat-7238	114	20	.	.	PUNCT
easat-7238	115	1	the	the	DET
easat-7238	115	2	study	study	NOUN
easat-7238	115	3	by	by	ADP
easat-7238	115	4	tuyen	tuyen	NOUN
easat-7238	115	5	[	[	X
easat-7238	115	6	14	14	NUM
easat-7238	115	7	]	]	PUNCT
easat-7238	115	8	showed	show	VERB
easat-7238	115	9	that	that	SCONJ
easat-7238	115	10	pressure	pressure	NOUN
easat-7238	115	11	from	from	ADP
easat-7238	115	12	government	government	NOUN
easat-7238	115	13	agencies	agency	NOUN
easat-7238	115	14	plays	play	VERB
easat-7238	115	15	a	a	DET
easat-7238	115	16	vital	vital	ADJ
easat-7238	115	17	role	role	NOUN
easat-7238	115	18	in	in	ADP
easat-7238	115	19	the	the	DET
easat-7238	115	20	adoption	adoption	NOUN
easat-7238	115	21	of	of	ADP
easat-7238	115	22	environmental	environmental	ADJ
easat-7238	115	23	accounting	accounting	NOUN
easat-7238	115	24	in	in	ADP
easat-7238	115	25	mining	mining	NOUN
easat-7238	115	26	enterprises	enterprise	NOUN
easat-7238	115	27	in	in	ADP
easat-7238	115	28	binh	binh	PROPN
easat-7238	115	29	dinh	dinh	PROPN
easat-7238	115	30	.	.	PUNCT
easat-7238	116	1	similarly	similarly	ADV
easat-7238	116	2	,	,	PUNCT
easat-7238	116	3	thi	thi	ADP
easat-7238	116	4	[	[	X
easat-7238	116	5	15	15	NUM
easat-7238	116	6	]	]	PUNCT
easat-7238	116	7	research	research	NOUN
easat-7238	116	8	confirmed	confirm	VERB
easat-7238	116	9	that	that	SCONJ
easat-7238	116	10	clear	clear	ADJ
easat-7238	116	11	policies	policy	NOUN
easat-7238	116	12	and	and	CCONJ
easat-7238	116	13	regulations	regulation	NOUN
easat-7238	116	14	from	from	ADP
easat-7238	116	15	the	the	DET
easat-7238	116	16	government	government	NOUN
easat-7238	116	17	and	and	CCONJ
easat-7238	116	18	regulatory	regulatory	ADJ
easat-7238	116	19	agencies	agency	NOUN
easat-7238	116	20	are	be	AUX
easat-7238	116	21	crucial	crucial	ADJ
easat-7238	116	22	in	in	ADP
easat-7238	116	23	promoting	promote	VERB
easat-7238	116	24	the	the	DET
easat-7238	116	25	adoption	adoption	NOUN
easat-7238	116	26	of	of	ADP
easat-7238	116	27	environmental	environmental	ADJ
easat-7238	116	28	accounting	accounting	NOUN
easat-7238	116	29	in	in	ADP
easat-7238	116	30	vietnam	vietnam	PROPN
easat-7238	116	31	.	.	PUNCT
easat-7238	117	1	h3	h3	NOUN
easat-7238	117	2	:	:	PUNCT
easat-7238	117	3	stakeholder	stakeholder	NOUN
easat-7238	117	4	pressure	pressure	NOUN
easat-7238	117	5	positively	positively	ADV
easat-7238	117	6	affects	affect	VERB
easat-7238	117	7	the	the	DET
easat-7238	117	8	adoption	adoption	NOUN
easat-7238	117	9	of	of	ADP
easat-7238	117	10	environmental	environmental	ADJ
easat-7238	117	11	accounting	accounting	NOUN
easat-7238	117	12	in	in	ADP
easat-7238	117	13	manufacturing	manufacturing	NOUN
easat-7238	117	14	enterprises	enterprise	NOUN
easat-7238	117	15	in	in	ADP
easat-7238	117	16	hanoi	hanoi	PROPN
easat-7238	117	17	stakeholders	stakeholder	NOUN
easat-7238	117	18	,	,	PUNCT
easat-7238	117	19	including	include	VERB
easat-7238	117	20	customers	customer	NOUN
easat-7238	117	21	,	,	PUNCT
easat-7238	117	22	shareholders	shareholder	NOUN
easat-7238	117	23	,	,	PUNCT
easat-7238	117	24	communities	community	NOUN
easat-7238	117	25	,	,	PUNCT
easat-7238	117	26	and	and	CCONJ
easat-7238	117	27	environmental	environmental	ADJ
easat-7238	117	28	organizations	organization	NOUN
easat-7238	117	29	,	,	PUNCT
easat-7238	117	30	significantly	significantly	ADV
easat-7238	117	31	influence	influence	VERB
easat-7238	117	32	the	the	DET
easat-7238	117	33	decision	decision	NOUN
easat-7238	117	34	to	to	PART
easat-7238	117	35	adopt	adopt	VERB
easat-7238	117	36	environmental	environmental	ADJ
easat-7238	117	37	accounting	accounting	NOUN
easat-7238	117	38	in	in	ADP
easat-7238	117	39	businesses	business	NOUN
easat-7238	117	40	.	.	PUNCT
easat-7238	118	1	the	the	DET
easat-7238	118	2	research	research	NOUN
easat-7238	118	3	by	by	ADP
easat-7238	118	4	jalaludin	jalaludin	VERB
easat-7238	118	5	,	,	PUNCT
easat-7238	118	6	et	et	PROPN
easat-7238	118	7	al	al	PROPN
easat-7238	118	8	.	.	PUNCT
easat-7238	119	1	[	[	X
easat-7238	119	2	16	16	NUM
easat-7238	119	3	]	]	PUNCT
easat-7238	119	4	showed	show	VERB
easat-7238	119	5	that	that	SCONJ
easat-7238	119	6	when	when	SCONJ
easat-7238	119	7	stakeholders	stakeholder	NOUN
easat-7238	119	8	demand	demand	VERB
easat-7238	119	9	businesses	business	NOUN
easat-7238	119	10	to	to	PART
easat-7238	119	11	provide	provide	VERB
easat-7238	119	12	environmental	environmental	ADJ
easat-7238	119	13	information	information	NOUN
easat-7238	119	14	or	or	CCONJ
easat-7238	119	15	implement	implement	VERB
easat-7238	119	16	environmental	environmental	ADJ
easat-7238	119	17	protection	protection	NOUN
easat-7238	119	18	measures	measure	NOUN
easat-7238	119	19	,	,	PUNCT
easat-7238	119	20	enterprises	enterprise	NOUN
easat-7238	119	21	are	be	AUX
easat-7238	119	22	compelled	compel	VERB
easat-7238	119	23	to	to	PART
easat-7238	119	24	adopt	adopt	VERB
easat-7238	119	25	ema	ema	PROPN
easat-7238	119	26	to	to	PART
easat-7238	119	27	meet	meet	VERB
easat-7238	119	28	these	these	DET
easat-7238	119	29	demands	demand	NOUN
easat-7238	119	30	.	.	PUNCT
easat-7238	120	1	therefore	therefore	ADV
easat-7238	120	2	,	,	PUNCT
easat-7238	120	3	pressure	pressure	NOUN
easat-7238	120	4	from	from	ADP
easat-7238	120	5	stakeholders	stakeholder	NOUN
easat-7238	120	6	plays	play	VERB
easat-7238	120	7	an	an	DET
easat-7238	120	8	essential	essential	ADJ
easat-7238	120	9	role	role	NOUN
easat-7238	120	10	in	in	ADP
easat-7238	120	11	increasing	increase	VERB
easat-7238	120	12	the	the	DET
easat-7238	120	13	1625	1625	NUM
easat-7238	120	14	edelweiss	edelweiss	PROPN
easat-7238	120	15	applied	apply	VERB
easat-7238	120	16	science	science	NOUN
easat-7238	120	17	and	and	CCONJ
easat-7238	120	18	technology	technology	NOUN
easat-7238	120	19	issn	issn	PROPN
easat-7238	120	20	:	:	PUNCT
easat-7238	120	21	2576	2576	NUM
easat-7238	120	22	-	-	SYM
easat-7238	120	23	8484	8484	NUM
easat-7238	120	24	vol	vol	NOUN
easat-7238	120	25	.	.	PROPN
easat-7238	121	1	9	9	NUM
easat-7238	121	2	,	,	PUNCT
easat-7238	121	3	no	no	INTJ
easat-7238	121	4	.	.	NOUN
easat-7238	121	5	5	5	NUM
easat-7238	121	6	:	:	SYM
easat-7238	121	7	1620	1620	NUM
easat-7238	121	8	-	-	SYM
easat-7238	121	9	1638	1638	NUM
easat-7238	121	10	,	,	PUNCT
easat-7238	121	11	2025	2025	NUM
easat-7238	121	12	doi	doi	NOUN
easat-7238	121	13	:	:	PUNCT
easat-7238	121	14	10.55214/25768484.v9i5.7238	10.55214/25768484.v9i5.7238	NUM
easat-7238	121	15	©	©	PROPN
easat-7238	121	16	2025	2025	NUM
easat-7238	121	17	by	by	ADP
easat-7238	121	18	the	the	DET
easat-7238	121	19	authors	author	NOUN
easat-7238	121	20	;	;	PUNCT
easat-7238	121	21	licensee	licensee	PROPN
easat-7238	121	22	learning	learning	NOUN
easat-7238	121	23	gate	gate	NOUN
easat-7238	121	24	adoption	adoption	NOUN
easat-7238	121	25	of	of	ADP
easat-7238	121	26	environmental	environmental	ADJ
easat-7238	121	27	accounting	accounting	NOUN
easat-7238	121	28	in	in	ADP
easat-7238	121	29	businesses	business	NOUN
easat-7238	121	30	.	.	PUNCT
easat-7238	122	1	the	the	DET
easat-7238	122	2	study	study	NOUN
easat-7238	122	3	by	by	ADP
easat-7238	122	4	nguyen	nguyen	NOUN
easat-7238	122	5	and	and	CCONJ
easat-7238	122	6	nguyen	nguyen	NOUN
easat-7238	123	1	[	[	X
easat-7238	123	2	17	17	NUM
easat-7238	123	3	]	]	PUNCT
easat-7238	123	4	on	on	ADP
easat-7238	123	5	environmental	environmental	ADJ
easat-7238	123	6	accounting	accounting	NOUN
easat-7238	123	7	disclosure	disclosure	NOUN
easat-7238	123	8	in	in	ADP
easat-7238	123	9	listed	list	VERB
easat-7238	123	10	beverage	beverage	NOUN
easat-7238	123	11	manufacturing	manufacturing	NOUN
easat-7238	123	12	enterprises	enterprise	NOUN
easat-7238	123	13	in	in	ADP
easat-7238	123	14	vietnam	vietnam	PROPN
easat-7238	123	15	also	also	ADV
easat-7238	123	16	indicates	indicate	VERB
easat-7238	123	17	that	that	SCONJ
easat-7238	123	18	pressure	pressure	NOUN
easat-7238	123	19	from	from	ADP
easat-7238	123	20	stakeholders	stakeholder	NOUN
easat-7238	123	21	such	such	ADJ
easat-7238	123	22	as	as	ADP
easat-7238	123	23	investors	investor	NOUN
easat-7238	123	24	,	,	PUNCT
easat-7238	123	25	regulatory	regulatory	ADJ
easat-7238	123	26	bodies	body	NOUN
easat-7238	123	27	,	,	PUNCT
easat-7238	123	28	and	and	CCONJ
easat-7238	123	29	customers	customer	NOUN
easat-7238	123	30	positively	positively	ADV
easat-7238	123	31	influences	influence	VERB
easat-7238	123	32	the	the	DET
easat-7238	123	33	disclosure	disclosure	NOUN
easat-7238	123	34	of	of	ADP
easat-7238	123	35	environmental	environmental	ADJ
easat-7238	123	36	information	information	NOUN
easat-7238	123	37	.	.	PUNCT
easat-7238	124	1	this	this	PRON
easat-7238	124	2	reflects	reflect	VERB
easat-7238	124	3	the	the	DET
easat-7238	124	4	critical	critical	ADJ
easat-7238	124	5	role	role	NOUN
easat-7238	124	6	of	of	ADP
easat-7238	124	7	stakeholders	stakeholder	NOUN
easat-7238	124	8	in	in	ADP
easat-7238	124	9	promoting	promote	VERB
easat-7238	124	10	the	the	DET
easat-7238	124	11	adoption	adoption	NOUN
easat-7238	124	12	of	of	ADP
easat-7238	124	13	ema	ema	PROPN
easat-7238	124	14	in	in	ADP
easat-7238	124	15	businesses	business	NOUN
easat-7238	124	16	.	.	PUNCT
easat-7238	125	1	h4	h4	NOUN
easat-7238	125	2	:	:	PUNCT
easat-7238	125	3	the	the	DET
easat-7238	125	4	competency	competency	NOUN
easat-7238	125	5	of	of	ADP
easat-7238	125	6	accounting	accounting	NOUN
easat-7238	125	7	staff	staff	NOUN
easat-7238	125	8	positively	positively	ADV
easat-7238	125	9	affects	affect	VERB
easat-7238	125	10	the	the	DET
easat-7238	125	11	adoption	adoption	NOUN
easat-7238	125	12	of	of	ADP
easat-7238	125	13	environmental	environmental	ADJ
easat-7238	125	14	accounting	accounting	NOUN
easat-7238	125	15	in	in	ADP
easat-7238	125	16	manufacturing	manufacturing	NOUN
easat-7238	125	17	enterprises	enterprise	NOUN
easat-7238	125	18	in	in	ADP
easat-7238	125	19	hanoi	hanoi	PROPN
easat-7238	125	20	the	the	DET
easat-7238	125	21	competency	competency	NOUN
easat-7238	125	22	of	of	ADP
easat-7238	125	23	accounting	accounting	NOUN
easat-7238	125	24	staff	staff	NOUN
easat-7238	125	25	is	be	AUX
easat-7238	125	26	a	a	DET
easat-7238	125	27	crucial	crucial	ADJ
easat-7238	125	28	factor	factor	NOUN
easat-7238	125	29	in	in	ADP
easat-7238	125	30	the	the	DET
easat-7238	125	31	implementation	implementation	NOUN
easat-7238	125	32	of	of	ADP
easat-7238	125	33	environmental	environmental	ADJ
easat-7238	125	34	accounting	accounting	NOUN
easat-7238	125	35	.	.	PUNCT
easat-7238	126	1	studies	study	NOUN
easat-7238	126	2	by	by	ADP
easat-7238	126	3	setthasakko	setthasakko	NOUN
easat-7238	126	4	[	[	X
easat-7238	126	5	18	18	NUM
easat-7238	126	6	]	]	PUNCT
easat-7238	126	7	and	and	CCONJ
easat-7238	126	8	chang	chang	PROPN
easat-7238	126	9	and	and	CCONJ
easat-7238	126	10	deegan	deegan	PROPN
easat-7238	127	1	[	[	X
easat-7238	127	2	9	9	NUM
easat-7238	127	3	]	]	PUNCT
easat-7238	127	4	suggest	suggest	VERB
easat-7238	127	5	that	that	SCONJ
easat-7238	127	6	if	if	SCONJ
easat-7238	127	7	accounting	accounting	NOUN
easat-7238	127	8	staff	staff	NOUN
easat-7238	127	9	possess	possess	VERB
easat-7238	127	10	the	the	DET
easat-7238	127	11	knowledge	knowledge	NOUN
easat-7238	127	12	and	and	CCONJ
easat-7238	127	13	professional	professional	ADJ
easat-7238	127	14	skills	skill	NOUN
easat-7238	127	15	in	in	ADP
easat-7238	127	16	environmental	environmental	ADJ
easat-7238	127	17	accounting	accounting	NOUN
easat-7238	127	18	,	,	PUNCT
easat-7238	127	19	they	they	PRON
easat-7238	127	20	will	will	AUX
easat-7238	127	21	be	be	AUX
easat-7238	127	22	more	more	ADV
easat-7238	127	23	effective	effective	ADJ
easat-7238	127	24	in	in	ADP
easat-7238	127	25	applying	apply	VERB
easat-7238	127	26	environmental	environmental	ADJ
easat-7238	127	27	accounting	accounting	NOUN
easat-7238	127	28	methods	method	NOUN
easat-7238	127	29	in	in	ADP
easat-7238	127	30	their	their	PRON
easat-7238	127	31	work	work	NOUN
easat-7238	127	32	.	.	PUNCT
easat-7238	128	1	the	the	DET
easat-7238	128	2	competency	competency	NOUN
easat-7238	128	3	of	of	ADP
easat-7238	128	4	accounting	accounting	NOUN
easat-7238	128	5	staff	staff	NOUN
easat-7238	128	6	helps	helps	AUX
easat-7238	128	7	identify	identify	VERB
easat-7238	128	8	and	and	CCONJ
easat-7238	128	9	allocate	allocate	VERB
easat-7238	128	10	environmental	environmental	ADJ
easat-7238	128	11	costs	cost	NOUN
easat-7238	128	12	,	,	PUNCT
easat-7238	128	13	as	as	ADV
easat-7238	128	14	well	well	ADV
easat-7238	128	15	as	as	ADP
easat-7238	128	16	perform	perform	VERB
easat-7238	128	17	environmental	environmental	ADJ
easat-7238	128	18	cost	cost	NOUN
easat-7238	128	19	forecasting	forecasting	NOUN
easat-7238	128	20	and	and	CCONJ
easat-7238	128	21	use	use	VERB
easat-7238	128	22	environmental	environmental	ADJ
easat-7238	128	23	information	information	NOUN
easat-7238	128	24	in	in	ADP
easat-7238	128	25	strategic	strategic	ADJ
easat-7238	128	26	decision	decision	NOUN
easat-7238	128	27	-	-	PUNCT
easat-7238	128	28	making	making	NOUN
easat-7238	128	29	.	.	PUNCT
easat-7238	129	1	in	in	ADP
easat-7238	129	2	vietnam	vietnam	PROPN
easat-7238	129	3	,	,	PUNCT
easat-7238	129	4	the	the	DET
easat-7238	129	5	study	study	NOUN
easat-7238	129	6	by	by	ADP
easat-7238	129	7	thi	thi	ADP
easat-7238	129	8	[	[	X
easat-7238	129	9	15	15	NUM
easat-7238	129	10	]	]	PUNCT
easat-7238	129	11	found	find	VERB
easat-7238	129	12	that	that	SCONJ
easat-7238	129	13	the	the	DET
easat-7238	129	14	competency	competency	NOUN
easat-7238	129	15	and	and	CCONJ
easat-7238	129	16	awareness	awareness	NOUN
easat-7238	129	17	of	of	ADP
easat-7238	129	18	accountants	accountant	NOUN
easat-7238	129	19	,	,	PUNCT
easat-7238	129	20	particularly	particularly	ADV
easat-7238	129	21	in	in	ADP
easat-7238	129	22	the	the	DET
easat-7238	129	23	steel	steel	NOUN
easat-7238	129	24	industry	industry	NOUN
easat-7238	129	25	,	,	PUNCT
easat-7238	129	26	significantly	significantly	ADV
easat-7238	129	27	influence	influence	VERB
easat-7238	129	28	the	the	DET
easat-7238	129	29	adoption	adoption	NOUN
easat-7238	129	30	of	of	ADP
easat-7238	129	31	environmental	environmental	ADJ
easat-7238	129	32	accounting	accounting	NOUN
easat-7238	129	33	.	.	PUNCT
easat-7238	130	1	accountants	accountant	NOUN
easat-7238	130	2	with	with	ADP
easat-7238	130	3	expertise	expertise	NOUN
easat-7238	130	4	and	and	CCONJ
easat-7238	130	5	understanding	understanding	NOUN
easat-7238	130	6	of	of	ADP
easat-7238	130	7	environmental	environmental	ADJ
easat-7238	130	8	accounting	accounting	NOUN
easat-7238	130	9	are	be	AUX
easat-7238	130	10	more	more	ADV
easat-7238	130	11	likely	likely	ADJ
easat-7238	130	12	to	to	PART
easat-7238	130	13	implement	implement	VERB
easat-7238	130	14	ema	ema	PROPN
easat-7238	130	15	effectively	effectively	ADV
easat-7238	130	16	.	.	PUNCT
easat-7238	131	1	h5	h5	PROPN
easat-7238	131	2	:	:	PUNCT
easat-7238	131	3	managerial	managerial	ADJ
easat-7238	131	4	awareness	awareness	NOUN
easat-7238	131	5	positively	positively	ADV
easat-7238	131	6	affects	affect	VERB
easat-7238	131	7	the	the	DET
easat-7238	131	8	adoption	adoption	NOUN
easat-7238	131	9	of	of	ADP
easat-7238	131	10	environmental	environmental	ADJ
easat-7238	131	11	accounting	accounting	NOUN
easat-7238	131	12	in	in	ADP
easat-7238	131	13	manufacturing	manufacturing	NOUN
easat-7238	131	14	enterprises	enterprise	NOUN
easat-7238	131	15	in	in	ADP
easat-7238	131	16	hanoi	hanoi	PROPN
easat-7238	131	17	managerial	managerial	ADJ
easat-7238	131	18	awareness	awareness	NOUN
easat-7238	131	19	of	of	ADP
easat-7238	131	20	the	the	DET
easat-7238	131	21	importance	importance	NOUN
easat-7238	131	22	of	of	ADP
easat-7238	131	23	environmental	environmental	ADJ
easat-7238	131	24	accounting	accounting	NOUN
easat-7238	131	25	has	have	VERB
easat-7238	131	26	a	a	DET
easat-7238	131	27	significant	significant	ADJ
easat-7238	131	28	influence	influence	NOUN
easat-7238	131	29	on	on	ADP
easat-7238	131	30	its	its	PRON
easat-7238	131	31	adoption	adoption	NOUN
easat-7238	131	32	in	in	ADP
easat-7238	131	33	enterprises	enterprise	NOUN
easat-7238	131	34	.	.	PUNCT
easat-7238	132	1	studies	study	NOUN
easat-7238	132	2	by	by	ADP
easat-7238	132	3	christ	christ	PROPN
easat-7238	132	4	and	and	CCONJ
easat-7238	132	5	burritt	burritt	NOUN
easat-7238	133	1	[	[	X
easat-7238	133	2	13	13	NUM
easat-7238	133	3	]	]	PUNCT
easat-7238	133	4	have	have	AUX
easat-7238	133	5	shown	show	VERB
easat-7238	133	6	that	that	SCONJ
easat-7238	133	7	managers	manager	NOUN
easat-7238	133	8	who	who	PRON
easat-7238	133	9	understand	understand	VERB
easat-7238	133	10	the	the	DET
easat-7238	133	11	benefits	benefit	NOUN
easat-7238	133	12	of	of	ADP
easat-7238	133	13	environmental	environmental	ADJ
easat-7238	133	14	accounting	accounting	NOUN
easat-7238	133	15	are	be	AUX
easat-7238	133	16	more	more	ADV
easat-7238	133	17	likely	likely	ADJ
easat-7238	133	18	to	to	PART
easat-7238	133	19	proactively	proactively	ADV
easat-7238	133	20	implement	implement	VERB
easat-7238	133	21	environmental	environmental	ADJ
easat-7238	133	22	accounting	accounting	NOUN
easat-7238	133	23	methods	method	NOUN
easat-7238	133	24	in	in	ADP
easat-7238	133	25	their	their	PRON
easat-7238	133	26	businesses	business	NOUN
easat-7238	133	27	.	.	PUNCT
easat-7238	134	1	this	this	PRON
easat-7238	134	2	indicates	indicate	VERB
easat-7238	134	3	that	that	SCONJ
easat-7238	134	4	managerial	managerial	ADJ
easat-7238	134	5	awareness	awareness	NOUN
easat-7238	134	6	is	be	AUX
easat-7238	134	7	a	a	DET
easat-7238	134	8	key	key	ADJ
easat-7238	134	9	factor	factor	NOUN
easat-7238	134	10	in	in	ADP
easat-7238	134	11	determining	determine	VERB
easat-7238	134	12	the	the	DET
easat-7238	134	13	level	level	NOUN
easat-7238	134	14	of	of	ADP
easat-7238	134	15	adoption	adoption	NOUN
easat-7238	134	16	of	of	ADP
easat-7238	134	17	environmental	environmental	ADJ
easat-7238	134	18	accounting	accounting	NOUN
easat-7238	134	19	in	in	ADP
easat-7238	134	20	enterprises	enterprise	NOUN
easat-7238	134	21	.	.	PUNCT
easat-7238	135	1	research	research	NOUN
easat-7238	135	2	by	by	ADP
easat-7238	135	3	thi	thi	ADP
easat-7238	135	4	[	[	X
easat-7238	135	5	19	19	NUM
easat-7238	135	6	]	]	PUNCT
easat-7238	135	7	emphasizes	emphasize	VERB
easat-7238	135	8	that	that	SCONJ
easat-7238	135	9	managerial	managerial	ADJ
easat-7238	135	10	awareness	awareness	NOUN
easat-7238	135	11	of	of	ADP
easat-7238	135	12	environmental	environmental	ADJ
easat-7238	135	13	issues	issue	NOUN
easat-7238	135	14	is	be	AUX
easat-7238	135	15	a	a	DET
easat-7238	135	16	critical	critical	ADJ
easat-7238	135	17	factor	factor	NOUN
easat-7238	135	18	in	in	ADP
easat-7238	135	19	the	the	DET
easat-7238	135	20	adoption	adoption	NOUN
easat-7238	135	21	of	of	ADP
easat-7238	135	22	environmental	environmental	ADJ
easat-7238	135	23	accounting	accounting	NOUN
easat-7238	135	24	in	in	ADP
easat-7238	135	25	manufacturing	manufacturing	NOUN
easat-7238	135	26	enterprises	enterprise	NOUN
easat-7238	135	27	in	in	ADP
easat-7238	135	28	vietnam	vietnam	PROPN
easat-7238	135	29	.	.	PUNCT
easat-7238	136	1	enterprises	enterprise	NOUN
easat-7238	136	2	with	with	ADP
easat-7238	136	3	managers	manager	NOUN
easat-7238	136	4	who	who	PRON
easat-7238	136	5	are	be	AUX
easat-7238	136	6	well	well	ADV
easat-7238	136	7	-	-	PUNCT
easat-7238	136	8	aware	aware	ADJ
easat-7238	136	9	of	of	ADP
easat-7238	136	10	environmental	environmental	ADJ
easat-7238	136	11	concerns	concern	NOUN
easat-7238	136	12	are	be	AUX
easat-7238	136	13	more	more	ADV
easat-7238	136	14	likely	likely	ADJ
easat-7238	136	15	to	to	PART
easat-7238	136	16	successfully	successfully	ADV
easat-7238	136	17	implement	implement	VERB
easat-7238	136	18	effective	effective	ADJ
easat-7238	136	19	environmental	environmental	ADJ
easat-7238	136	20	accounting	accounting	NOUN
easat-7238	136	21	systems	system	NOUN
easat-7238	136	22	.	.	PUNCT
easat-7238	137	1	h6	h6	NOUN
easat-7238	137	2	:	:	PUNCT
easat-7238	137	3	difficulties	difficulty	NOUN
easat-7238	137	4	in	in	ADP
easat-7238	137	5	implementing	implement	VERB
easat-7238	137	6	environmental	environmental	ADJ
easat-7238	137	7	accounting	accounting	NOUN
easat-7238	137	8	negatively	negatively	ADV
easat-7238	137	9	affect	affect	VERB
easat-7238	137	10	the	the	DET
easat-7238	137	11	adoption	adoption	NOUN
easat-7238	137	12	of	of	ADP
easat-7238	137	13	environmental	environmental	ADJ
easat-7238	137	14	accounting	accounting	NOUN
easat-7238	137	15	in	in	ADP
easat-7238	137	16	manufacturing	manufacturing	NOUN
easat-7238	137	17	enterprises	enterprise	NOUN
easat-7238	137	18	in	in	ADP
easat-7238	137	19	hanoi	hanoi	PROPN
easat-7238	137	20	.	.	PUNCT
easat-7238	138	1	difficulties	difficulty	NOUN
easat-7238	138	2	in	in	ADP
easat-7238	138	3	implementing	implement	VERB
easat-7238	138	4	environmental	environmental	ADJ
easat-7238	138	5	accounting	accounting	NOUN
easat-7238	138	6	may	may	AUX
easat-7238	138	7	be	be	AUX
easat-7238	138	8	a	a	DET
easat-7238	138	9	significant	significant	ADJ
easat-7238	138	10	barrier	barrier	NOUN
easat-7238	138	11	to	to	ADP
easat-7238	138	12	ema	ema	PROPN
easat-7238	138	13	adoption	adoption	NOUN
easat-7238	138	14	in	in	ADP
easat-7238	138	15	enterprises	enterprise	NOUN
easat-7238	138	16	.	.	PUNCT
easat-7238	139	1	these	these	DET
easat-7238	139	2	difficulties	difficulty	NOUN
easat-7238	139	3	could	could	AUX
easat-7238	139	4	include	include	VERB
easat-7238	139	5	the	the	DET
easat-7238	139	6	lack	lack	NOUN
easat-7238	139	7	of	of	ADP
easat-7238	139	8	accurate	accurate	ADJ
easat-7238	139	9	environmental	environmental	ADJ
easat-7238	139	10	data	datum	NOUN
easat-7238	139	11	,	,	PUNCT
easat-7238	139	12	high	high	ADJ
easat-7238	139	13	costs	cost	NOUN
easat-7238	139	14	in	in	ADP
easat-7238	139	15	setting	set	VERB
easat-7238	139	16	up	up	ADP
easat-7238	139	17	environmental	environmental	ADJ
easat-7238	139	18	accounting	accounting	NOUN
easat-7238	139	19	systems	system	NOUN
easat-7238	139	20	,	,	PUNCT
easat-7238	139	21	or	or	CCONJ
easat-7238	139	22	a	a	DET
easat-7238	139	23	lack	lack	NOUN
easat-7238	139	24	of	of	ADP
easat-7238	139	25	specialized	specialized	ADJ
easat-7238	139	26	knowledge	knowledge	NOUN
easat-7238	139	27	in	in	ADP
easat-7238	139	28	environmental	environmental	ADJ
easat-7238	139	29	accounting	accounting	NOUN
easat-7238	139	30	methods	method	NOUN
easat-7238	139	31	[	[	X
easat-7238	139	32	18	18	NUM
easat-7238	139	33	]	]	PUNCT
easat-7238	139	34	.	.	PUNCT
easat-7238	140	1	if	if	SCONJ
easat-7238	140	2	businesses	business	NOUN
easat-7238	140	3	face	face	VERB
easat-7238	140	4	these	these	DET
easat-7238	140	5	challenges	challenge	NOUN
easat-7238	140	6	,	,	PUNCT
easat-7238	140	7	they	they	PRON
easat-7238	140	8	are	be	AUX
easat-7238	140	9	less	less	ADV
easat-7238	140	10	likely	likely	ADJ
easat-7238	140	11	to	to	PART
easat-7238	140	12	implement	implement	VERB
easat-7238	140	13	environmental	environmental	ADJ
easat-7238	140	14	accounting	accounting	NOUN
easat-7238	140	15	,	,	PUNCT
easat-7238	140	16	thus	thus	ADV
easat-7238	140	17	reducing	reduce	VERB
easat-7238	140	18	the	the	DET
easat-7238	140	19	level	level	NOUN
easat-7238	140	20	of	of	ADP
easat-7238	140	21	ema	ema	PROPN
easat-7238	140	22	adoption	adoption	NOUN
easat-7238	140	23	.	.	PUNCT
easat-7238	141	1	the	the	DET
easat-7238	141	2	study	study	NOUN
easat-7238	141	3	by	by	ADP
easat-7238	141	4	nguyen	nguyen	NOUN
easat-7238	141	5	[	[	X
easat-7238	141	6	20	20	NUM
easat-7238	141	7	]	]	PUNCT
easat-7238	141	8	showed	show	VERB
easat-7238	141	9	that	that	SCONJ
easat-7238	141	10	textile	textile	NOUN
easat-7238	141	11	enterprises	enterprise	NOUN
easat-7238	141	12	face	face	VERB
easat-7238	141	13	many	many	ADJ
easat-7238	141	14	difficulties	difficulty	NOUN
easat-7238	141	15	in	in	ADP
easat-7238	141	16	adopting	adopt	VERB
easat-7238	141	17	environmental	environmental	ADJ
easat-7238	141	18	accounting	accounting	NOUN
easat-7238	141	19	,	,	PUNCT
easat-7238	141	20	primarily	primarily	ADV
easat-7238	141	21	due	due	ADP
easat-7238	141	22	to	to	ADP
easat-7238	141	23	a	a	DET
easat-7238	141	24	lack	lack	NOUN
easat-7238	141	25	of	of	ADP
easat-7238	141	26	financial	financial	ADJ
easat-7238	141	27	resources	resource	NOUN
easat-7238	141	28	and	and	CCONJ
easat-7238	141	29	environmental	environmental	ADJ
easat-7238	141	30	accounting	accounting	NOUN
easat-7238	141	31	expertise	expertise	NOUN
easat-7238	141	32	.	.	PUNCT
easat-7238	142	1	consequently	consequently	ADV
easat-7238	142	2	,	,	PUNCT
easat-7238	142	3	these	these	DET
easat-7238	142	4	challenges	challenge	NOUN
easat-7238	142	5	reduce	reduce	VERB
easat-7238	142	6	the	the	DET
easat-7238	142	7	likelihood	likelihood	NOUN
easat-7238	142	8	of	of	ADP
easat-7238	142	9	ema	ema	PROPN
easat-7238	142	10	implementation	implementation	NOUN
easat-7238	142	11	in	in	ADP
easat-7238	142	12	these	these	DET
easat-7238	142	13	businesses	business	NOUN
easat-7238	142	14	.	.	PUNCT
easat-7238	143	1	3.2	3.2	NUM
easat-7238	143	2	.	.	PUNCT
easat-7238	144	1	research	research	NOUN
easat-7238	144	2	model	model	NOUN
easat-7238	144	3	the	the	DET
easat-7238	144	4	research	research	NOUN
easat-7238	144	5	model	model	NOUN
easat-7238	144	6	proposed	propose	VERB
easat-7238	144	7	by	by	ADP
easat-7238	144	8	the	the	DET
easat-7238	144	9	author	author	NOUN
easat-7238	144	10	consists	consist	VERB
easat-7238	144	11	of	of	ADP
easat-7238	144	12	one	one	NUM
easat-7238	144	13	dependent	dependent	ADJ
easat-7238	144	14	variable	variable	NOUN
easat-7238	144	15	and	and	CCONJ
easat-7238	144	16	six	six	NUM
easat-7238	144	17	independent	independent	ADJ
easat-7238	144	18	factor	factor	NOUN
easat-7238	144	19	groups	group	NOUN
easat-7238	144	20	as	as	SCONJ
easat-7238	144	21	follows	follow	VERB
easat-7238	144	22	:	:	PUNCT
easat-7238	144	23	ema=	ema=	PROPN
easat-7238	144	24	β0	β0	PROPN
easat-7238	144	25	+	+	CCONJ
easat-7238	144	26	β1	β1	PROPN
easat-7238	145	1	*	*	PUNCT
easat-7238	145	2	bs	bs	X
easat-7238	145	3	+	+	CCONJ
easat-7238	145	4	β2	β2	PROPN
easat-7238	145	5	*	*	PUNCT
easat-7238	145	6	rp	rp	PROPN
easat-7238	145	7	+	+	CCONJ
easat-7238	145	8	β3	β3	ADJ
easat-7238	145	9	*	*	PUNCT
easat-7238	145	10	sp	sp	ADP
easat-7238	145	11	+	+	X
easat-7238	145	12	β4	β4	PROPN
easat-7238	145	13	*	*	PUNCT
easat-7238	145	14	ca	can	AUX
easat-7238	145	15	+	+	CCONJ
easat-7238	145	16	β5	β5	PROPN
easat-7238	145	17	*	*	ADJ
easat-7238	145	18	ntql	ntql	ADJ
easat-7238	145	19	+	+	CCONJ
easat-7238	145	20	β6	β6	PROPN
easat-7238	145	21	*	*	PUNCT
easat-7238	145	22	di	di	PROPN
easat-7238	145	23	+	+	CCONJ
easat-7238	145	24	ε	ε	PROPN
easat-7238	145	25	where	where	SCONJ
easat-7238	145	26	:	:	PUNCT
easat-7238	145	27	dependent	dependent	ADJ
easat-7238	145	28	variable	variable	NOUN
easat-7238	145	29	:	:	PUNCT
easat-7238	145	30	ema	ema	PROPN
easat-7238	145	31	:	:	PUNCT
easat-7238	145	32	level	level	NOUN
easat-7238	145	33	of	of	ADP
easat-7238	145	34	adoption	adoption	NOUN
easat-7238	145	35	of	of	ADP
easat-7238	145	36	environmental	environmental	ADJ
easat-7238	145	37	management	management	NOUN
easat-7238	145	38	accounting	accounting	NOUN
easat-7238	145	39	(	(	PUNCT
easat-7238	145	40	ema	ema	PROPN
easat-7238	145	41	)	)	PUNCT
easat-7238	145	42	independent	independent	ADJ
easat-7238	145	43	variables	variable	NOUN
easat-7238	145	44	:	:	PUNCT
easat-7238	145	45	bs	bs	NOUN
easat-7238	145	46	:	:	PUNCT
easat-7238	145	47	business	business	NOUN
easat-7238	145	48	size	size	NOUN
easat-7238	145	49	,	,	PUNCT
easat-7238	145	50	rp	rp	NOUN
easat-7238	145	51	:	:	PUNCT
easat-7238	145	52	regulatory	regulatory	ADJ
easat-7238	145	53	pressure	pressure	NOUN
easat-7238	145	54	,	,	PUNCT
easat-7238	145	55	sp	sp	NOUN
easat-7238	145	56	:	:	PUNCT
easat-7238	145	57	stakeholder	stakeholder	NOUN
easat-7238	145	58	pressure	pressure	NOUN
easat-7238	145	59	,	,	PUNCT
easat-7238	145	60	ca	can	AUX
easat-7238	145	61	:	:	PUNCT
easat-7238	145	62	competency	competency	NOUN
easat-7238	145	63	of	of	ADP
easat-7238	145	64	accounting	accounting	NOUN
easat-7238	145	65	staff	staff	NOUN
easat-7238	145	66	,	,	PUNCT
easat-7238	145	67	ma	ma	PROPN
easat-7238	145	68	:	:	PUNCT
easat-7238	145	69	managerial	managerial	ADJ
easat-7238	145	70	awareness	awareness	NOUN
easat-7238	145	71	,	,	PUNCT
easat-7238	145	72	di	di	NOUN
easat-7238	145	73	:	:	PUNCT
easat-7238	145	74	difficulties	difficulty	NOUN
easat-7238	145	75	in	in	ADP
easat-7238	145	76	implementing	implement	VERB
easat-7238	145	77	ema	ema	PROPN
easat-7238	145	78	β0\beta_0β0	β0\beta_0β0	PROPN
easat-7238	145	79	:	:	PUNCT
easat-7238	145	80	constant	constant	ADJ
easat-7238	145	81	1626	1626	NUM
easat-7238	145	82	edelweiss	edelweiss	PROPN
easat-7238	145	83	applied	apply	VERB
easat-7238	145	84	science	science	NOUN
easat-7238	145	85	and	and	CCONJ
easat-7238	145	86	technology	technology	NOUN
easat-7238	145	87	issn	issn	PROPN
easat-7238	145	88	:	:	PUNCT
easat-7238	145	89	2576	2576	NUM
easat-7238	145	90	-	-	SYM
easat-7238	145	91	8484	8484	NUM
easat-7238	145	92	vol	vol	NOUN
easat-7238	145	93	.	.	PROPN
easat-7238	146	1	9	9	NUM
easat-7238	146	2	,	,	PUNCT
easat-7238	146	3	no	no	INTJ
easat-7238	146	4	.	.	NOUN
easat-7238	146	5	5	5	NUM
easat-7238	146	6	:	:	SYM
easat-7238	146	7	1620	1620	NUM
easat-7238	146	8	-	-	SYM
easat-7238	146	9	1638	1638	NUM
easat-7238	146	10	,	,	PUNCT
easat-7238	146	11	2025	2025	NUM
easat-7238	146	12	doi	doi	NOUN
easat-7238	146	13	:	:	PUNCT
easat-7238	146	14	10.55214/25768484.v9i5.7238	10.55214/25768484.v9i5.7238	NUM
easat-7238	146	15	©	©	PROPN
easat-7238	146	16	2025	2025	NUM
easat-7238	146	17	by	by	ADP
easat-7238	146	18	the	the	DET
easat-7238	146	19	authors	author	NOUN
easat-7238	146	20	;	;	PUNCT
easat-7238	147	1	licensee	licensee	PROPN
easat-7238	147	2	learning	learning	NOUN
easat-7238	147	3	gate	gate	NOUN
easat-7238	147	4	β1,β2,β3,β4,β5,β6\beta_1	β1,β2,β3,β4,β5,β6\beta_1	NOUN
easat-7238	147	5	,	,	PUNCT
easat-7238	147	6	\beta_2	\beta_2	NOUN
easat-7238	147	7	,	,	PUNCT
easat-7238	147	8	\beta_3	\beta_3	NOUN
easat-7238	147	9	,	,	PUNCT
easat-7238	147	10	\beta_4	\beta_4	NOUN
easat-7238	147	11	,	,	PUNCT
easat-7238	147	12	\beta_5	\beta_5	NOUN
easat-7238	147	13	,	,	PUNCT
easat-7238	147	14	\beta_6β1,β2,β3,β4,β5,β6	\beta_6β1,β2,β3,β4,β5,β6	NUM
easat-7238	147	15	:	:	PUNCT
easat-7238	148	1	regression	regression	NOUN
easat-7238	148	2	coefficients	coefficient	NOUN
easat-7238	148	3	ε	ε	PROPN
easat-7238	148	4	:	:	PUNCT
easat-7238	148	5	error	error	NOUN
easat-7238	148	6	term	term	NOUN
easat-7238	148	7	below	below	ADV
easat-7238	148	8	are	be	AUX
easat-7238	148	9	the	the	DET
easat-7238	148	10	observed	observed	ADJ
easat-7238	148	11	variables	variable	NOUN
easat-7238	148	12	and	and	CCONJ
easat-7238	148	13	the	the	DET
easat-7238	148	14	detailed	detailed	ADJ
easat-7238	148	15	measurement	measurement	NOUN
easat-7238	148	16	scales	scale	VERB
easat-7238	148	17	for	for	ADP
easat-7238	148	18	each	each	DET
easat-7238	148	19	factor	factor	NOUN
easat-7238	148	20	in	in	ADP
easat-7238	148	21	the	the	DET
easat-7238	148	22	model	model	NOUN
easat-7238	148	23	(	(	PUNCT
easat-7238	148	24	see	see	VERB
easat-7238	148	25	table	table	NOUN
easat-7238	148	26	1	1	NUM
easat-7238	148	27	)	)	PUNCT
easat-7238	148	28	.	.	PUNCT
easat-7238	149	1	table	table	NOUN
easat-7238	149	2	1	1	NUM
easat-7238	149	3	.	.	PUNCT
easat-7238	149	4	scales	scale	NOUN
easat-7238	149	5	for	for	ADP
easat-7238	149	6	each	each	DET
easat-7238	149	7	factor	factor	NOUN
easat-7238	149	8	in	in	ADP
easat-7238	149	9	the	the	DET
easat-7238	149	10	model	model	NOUN
easat-7238	149	11	.	.	PUNCT
easat-7238	150	1	no	no	DET
easat-7238	150	2	code	code	NOUN
easat-7238	150	3	measurement	measurement	NOUN
easat-7238	150	4	scale	scale	NOUN
easat-7238	150	5	basis	basis	NOUN
easat-7238	150	6	for	for	ADP
easat-7238	150	7	developing	develop	VERB
easat-7238	150	8	the	the	DET
easat-7238	150	9	measurement	measurement	NOUN
easat-7238	150	10	scale	scale	NOUN
easat-7238	150	11	business	business	NOUN
easat-7238	150	12	size	size	NOUN
easat-7238	150	13	1	1	NUM
easat-7238	150	14	bs1	bs1	NOUN
easat-7238	150	15	business	business	NOUN
easat-7238	150	16	revenue	revenue	NOUN
easat-7238	150	17	is	be	AUX
easat-7238	150	18	large	large	ADJ
easat-7238	150	19	(	(	PUNCT
easat-7238	150	20	over	over	ADP
easat-7238	150	21	300	300	NUM
easat-7238	150	22	billion	billion	NUM
easat-7238	150	23	vnd	vnd	PROPN
easat-7238	150	24	)	)	PUNCT
easat-7238	150	25	nguyen	nguyen	NOUN
easat-7238	151	1	[	[	X
easat-7238	151	2	20	20	NUM
easat-7238	151	3	]	]	SYM
easat-7238	151	4	2	2	NUM
easat-7238	151	5	bs2	bs2	NOUN
easat-7238	151	6	total	total	ADJ
easat-7238	151	7	assets	asset	NOUN
easat-7238	151	8	of	of	ADP
easat-7238	151	9	the	the	DET
easat-7238	151	10	enterprise	enterprise	NOUN
easat-7238	151	11	are	be	AUX
easat-7238	151	12	large	large	ADJ
easat-7238	151	13	(	(	PUNCT
easat-7238	151	14	over	over	ADP
easat-7238	151	15	100	100	NUM
easat-7238	151	16	billion	billion	NUM
easat-7238	151	17	vnd	vnd	PROPN
easat-7238	151	18	)	)	PUNCT
easat-7238	151	19	3	3	NUM
easat-7238	151	20	bs3	bs3	NOUN
easat-7238	151	21	number	number	NOUN
easat-7238	151	22	of	of	ADP
easat-7238	151	23	employees	employee	NOUN
easat-7238	151	24	is	be	AUX
easat-7238	151	25	large	large	ADJ
easat-7238	151	26	(	(	PUNCT
easat-7238	151	27	over	over	ADP
easat-7238	151	28	200	200	NUM
easat-7238	151	29	people	people	NOUN
easat-7238	151	30	)	)	PUNCT
easat-7238	151	31	4	4	NUM
easat-7238	151	32	bs4	bs4	NOUN
easat-7238	151	33	number	number	NOUN
easat-7238	151	34	of	of	ADP
easat-7238	151	35	machines	machine	NOUN
easat-7238	151	36	,	,	PUNCT
easat-7238	151	37	equipment	equipment	NOUN
easat-7238	151	38	,	,	PUNCT
easat-7238	151	39	and	and	CCONJ
easat-7238	151	40	production	production	NOUN
easat-7238	151	41	facilities	facility	NOUN
easat-7238	151	42	is	be	AUX
easat-7238	151	43	large	large	ADJ
easat-7238	151	44	regulatory	regulatory	ADJ
easat-7238	151	45	pressure	pressure	NOUN
easat-7238	151	46	1	1	NUM
easat-7238	151	47	rp1	rp1	NOUN
easat-7238	151	48	our	our	PRON
easat-7238	151	49	environmental	environmental	ADJ
easat-7238	151	50	activities	activity	NOUN
easat-7238	151	51	are	be	AUX
easat-7238	151	52	influenced	influence	VERB
easat-7238	151	53	by	by	ADP
easat-7238	151	54	regulations	regulation	NOUN
easat-7238	151	55	on	on	ADP
easat-7238	151	56	waste	waste	NOUN
easat-7238	151	57	management	management	NOUN
easat-7238	151	58	,	,	PUNCT
easat-7238	151	59	raw	raw	ADJ
easat-7238	151	60	material	material	NOUN
easat-7238	151	61	,	,	PUNCT
easat-7238	151	62	and	and	CCONJ
easat-7238	151	63	fuel	fuel	NOUN
easat-7238	151	64	use	use	NOUN
easat-7238	151	65	christ	christ	PROPN
easat-7238	151	66	and	and	CCONJ
easat-7238	151	67	burritt	burritt	NOUN
easat-7238	152	1	[	[	X
easat-7238	152	2	13	13	NUM
easat-7238	152	3	]	]	SYM
easat-7238	152	4	2	2	NUM
easat-7238	152	5	rp2	rp2	VERB
easat-7238	152	6	our	our	PRON
easat-7238	152	7	environmental	environmental	ADJ
easat-7238	152	8	activities	activity	NOUN
easat-7238	152	9	are	be	AUX
easat-7238	152	10	influenced	influence	VERB
easat-7238	152	11	by	by	ADP
easat-7238	152	12	environmental	environmental	ADJ
easat-7238	152	13	penalty	penalty	NOUN
easat-7238	152	14	regulations	regulation	NOUN
easat-7238	152	15	3	3	NUM
easat-7238	152	16	rp3	rp3	X
easat-7238	152	17	our	our	PRON
easat-7238	152	18	environmental	environmental	ADJ
easat-7238	152	19	activities	activity	NOUN
easat-7238	152	20	are	be	AUX
easat-7238	152	21	influenced	influence	VERB
easat-7238	152	22	by	by	ADP
easat-7238	152	23	environmental	environmental	ADJ
easat-7238	152	24	reporting	reporting	NOUN
easat-7238	152	25	regulations	regulation	NOUN
easat-7238	152	26	4	4	NUM
easat-7238	152	27	rp4	rp4	NOUN
easat-7238	152	28	our	our	PRON
easat-7238	152	29	environmental	environmental	ADJ
easat-7238	152	30	activities	activity	NOUN
easat-7238	152	31	are	be	AUX
easat-7238	152	32	influenced	influence	VERB
easat-7238	152	33	by	by	ADP
easat-7238	152	34	environmental	environmental	ADJ
easat-7238	152	35	standards	standard	NOUN
easat-7238	152	36	for	for	ADP
easat-7238	152	37	products	product	NOUN
easat-7238	152	38	and	and	CCONJ
easat-7238	152	39	production	production	NOUN
easat-7238	152	40	processes	process	NOUN
easat-7238	152	41	(	(	PUNCT
easat-7238	152	42	gap	gap	NOUN
easat-7238	152	43	,	,	PUNCT
easat-7238	152	44	haccp	haccp	PROPN
easat-7238	152	45	,	,	PUNCT
easat-7238	152	46	iso	iso	NOUN
easat-7238	152	47	,	,	PUNCT
easat-7238	152	48	etc	etc	X
easat-7238	152	49	.	.	X
easat-7238	152	50	)	)	PUNCT
easat-7238	153	1	stakeholder	stakeholder	NOUN
easat-7238	153	2	pressure	pressure	NOUN
easat-7238	153	3	1	1	NUM
easat-7238	153	4	sp1	sp1	NOUN
easat-7238	153	5	our	our	PRON
easat-7238	153	6	environmental	environmental	ADJ
easat-7238	153	7	activities	activity	NOUN
easat-7238	153	8	are	be	AUX
easat-7238	153	9	influenced	influence	VERB
easat-7238	153	10	by	by	ADP
easat-7238	153	11	shareholders	shareholder	NOUN
easat-7238	153	12	/	/	SYM
easat-7238	153	13	owners	owner	NOUN
easat-7238	153	14	of	of	ADP
easat-7238	153	15	the	the	DET
easat-7238	153	16	enterprise	enterprise	NOUN
easat-7238	153	17	jalaludin	jalaludin	VERB
easat-7238	153	18	,	,	PUNCT
easat-7238	153	19	et	et	PROPN
easat-7238	153	20	al	al	PROPN
easat-7238	153	21	.	.	PUNCT
easat-7238	154	1	[	[	X
easat-7238	154	2	16	16	NUM
easat-7238	154	3	]	]	SYM
easat-7238	154	4	2	2	NUM
easat-7238	154	5	sp2	sp2	NOUN
easat-7238	154	6	our	our	PRON
easat-7238	154	7	environmental	environmental	ADJ
easat-7238	154	8	activities	activity	NOUN
easat-7238	154	9	are	be	AUX
easat-7238	154	10	influenced	influence	VERB
easat-7238	154	11	by	by	ADP
easat-7238	154	12	customers	customer	NOUN
easat-7238	154	13	of	of	ADP
easat-7238	154	14	the	the	DET
easat-7238	154	15	enterprise	enterprise	NOUN
easat-7238	154	16	3	3	NUM
easat-7238	154	17	sp3	sp3	VERB
easat-7238	154	18	our	our	PRON
easat-7238	154	19	environmental	environmental	ADJ
easat-7238	154	20	activities	activity	NOUN
easat-7238	154	21	are	be	AUX
easat-7238	154	22	influenced	influence	VERB
easat-7238	154	23	by	by	ADP
easat-7238	154	24	industry	industry	NOUN
easat-7238	154	25	competitors	competitor	NOUN
easat-7238	154	26	4	4	NUM
easat-7238	154	27	sp4	sp4	NOUN
easat-7238	154	28	our	our	PRON
easat-7238	154	29	environmental	environmental	ADJ
easat-7238	154	30	activities	activity	NOUN
easat-7238	154	31	are	be	AUX
easat-7238	154	32	influenced	influence	VERB
easat-7238	154	33	by	by	ADP
easat-7238	154	34	the	the	DET
easat-7238	154	35	local	local	ADJ
easat-7238	154	36	community	community	NOUN
easat-7238	154	37	christ	christ	PROPN
easat-7238	154	38	and	and	CCONJ
easat-7238	154	39	burritt	burritt	NOUN
easat-7238	155	1	[	[	X
easat-7238	155	2	13	13	NUM
easat-7238	155	3	]	]	SYM
easat-7238	155	4	competency	competency	NOUN
easat-7238	155	5	of	of	ADP
easat-7238	155	6	accounting	accounting	NOUN
easat-7238	155	7	staff	staff	NOUN
easat-7238	155	8	1	1	NUM
easat-7238	155	9	ca1	ca1	NOUN
easat-7238	155	10	all	all	DET
easat-7238	155	11	accounting	accounting	NOUN
easat-7238	155	12	staff	staff	NOUN
easat-7238	155	13	of	of	ADP
easat-7238	155	14	the	the	DET
easat-7238	155	15	enterprise	enterprise	NOUN
easat-7238	155	16	hold	hold	VERB
easat-7238	155	17	at	at	ADP
easat-7238	155	18	least	least	ADJ
easat-7238	155	19	a	a	DET
easat-7238	155	20	bachelor	bachelor	NOUN
easat-7238	155	21	's	's	PART
easat-7238	155	22	degree	degree	NOUN
easat-7238	155	23	ngoc	ngoc	NOUN
easat-7238	156	1	[	[	X
easat-7238	156	2	11	11	NUM
easat-7238	156	3	]	]	PUNCT
easat-7238	156	4	and	and	CCONJ
easat-7238	156	5	nguyen	nguyen	NOUN
easat-7238	156	6	[	[	X
easat-7238	156	7	20	20	NUM
easat-7238	156	8	]	]	SYM
easat-7238	156	9	2	2	NUM
easat-7238	156	10	ca2	ca2	PROPN
easat-7238	156	11	accounting	accounting	NOUN
easat-7238	156	12	staff	staff	NOUN
easat-7238	156	13	of	of	ADP
easat-7238	156	14	the	the	DET
easat-7238	156	15	enterprise	enterprise	NOUN
easat-7238	156	16	have	have	AUX
easat-7238	156	17	obtained	obtain	VERB
easat-7238	156	18	domestic	domestic	ADJ
easat-7238	156	19	certifications	certification	NOUN
easat-7238	156	20	such	such	ADJ
easat-7238	156	21	as	as	ADP
easat-7238	156	22	cpa	cpa	NOUN
easat-7238	156	23	,	,	PUNCT
easat-7238	156	24	chief	chief	ADJ
easat-7238	156	25	accountant	accountant	NOUN
easat-7238	156	26	certification	certification	NOUN
easat-7238	156	27	3	3	NUM
easat-7238	156	28	ca3	ca3	PROPN
easat-7238	156	29	accounting	accounting	NOUN
easat-7238	156	30	staff	staff	NOUN
easat-7238	156	31	of	of	ADP
easat-7238	156	32	the	the	DET
easat-7238	156	33	enterprise	enterprise	NOUN
easat-7238	156	34	have	have	AUX
easat-7238	156	35	obtained	obtain	VERB
easat-7238	156	36	international	international	ADJ
easat-7238	156	37	certifications	certification	NOUN
easat-7238	156	38	such	such	ADJ
easat-7238	156	39	as	as	ADP
easat-7238	156	40	acca	acca	NOUN
easat-7238	156	41	,	,	PUNCT
easat-7238	156	42	icaew	icaew	VERB
easat-7238	156	43	,	,	PUNCT
easat-7238	156	44	cpa	cpa	PROPN
easat-7238	156	45	australia	australia	PROPN
easat-7238	156	46	,	,	PUNCT
easat-7238	156	47	etc	etc	X
easat-7238	156	48	.	.	X
easat-7238	156	49	4	4	NUM
easat-7238	156	50	ca4	ca4	NOUN
easat-7238	156	51	accounting	accounting	NOUN
easat-7238	156	52	staff	staff	NOUN
easat-7238	156	53	of	of	ADP
easat-7238	156	54	the	the	DET
easat-7238	156	55	enterprise	enterprise	NOUN
easat-7238	156	56	have	have	VERB
easat-7238	156	57	at	at	ADV
easat-7238	156	58	least	least	ADV
easat-7238	156	59	5	5	NUM
easat-7238	156	60	years	year	NOUN
easat-7238	156	61	of	of	ADP
easat-7238	156	62	experience	experience	NOUN
easat-7238	156	63	in	in	ADP
easat-7238	156	64	accounting	accounting	NOUN
easat-7238	156	65	,	,	PUNCT
easat-7238	156	66	particularly	particularly	ADV
easat-7238	156	67	cost	cost	VERB
easat-7238	156	68	accounting	accounting	NOUN
easat-7238	156	69	managerial	managerial	ADJ
easat-7238	156	70	awareness	awareness	NOUN
easat-7238	156	71	1	1	NUM
easat-7238	156	72	ma1	ma1	NOUN
easat-7238	156	73	managers	manager	NOUN
easat-7238	156	74	have	have	VERB
easat-7238	156	75	knowledge	knowledge	NOUN
easat-7238	156	76	of	of	ADP
easat-7238	156	77	environmental	environmental	ADJ
easat-7238	156	78	accounting	accounting	NOUN
easat-7238	156	79	chang	chang	PROPN
easat-7238	156	80	and	and	CCONJ
easat-7238	156	81	deegan	deegan	PROPN
easat-7238	157	1	[	[	X
easat-7238	157	2	9	9	NUM
easat-7238	157	3	]	]	PUNCT
easat-7238	157	4	and	and	CCONJ
easat-7238	157	5	setthasakko	setthasakko	NOUN
easat-7238	157	6	[	[	X
easat-7238	157	7	18	18	NUM
easat-7238	157	8	]	]	SYM
easat-7238	157	9	2	2	NUM
easat-7238	157	10	ma2	ma2	NOUN
easat-7238	157	11	managers	manager	NOUN
easat-7238	157	12	highly	highly	ADV
easat-7238	157	13	appreciate	appreciate	VERB
easat-7238	157	14	the	the	DET
easat-7238	157	15	usefulness	usefulness	NOUN
easat-7238	157	16	of	of	ADP
easat-7238	157	17	implementing	implement	VERB
easat-7238	157	18	environmental	environmental	ADJ
easat-7238	157	19	accounting	accounting	NOUN
easat-7238	157	20	3	3	NUM
easat-7238	157	21	ma3	ma3	PROPN
easat-7238	157	22	managers	manager	NOUN
easat-7238	157	23	have	have	VERB
easat-7238	157	24	a	a	DET
easat-7238	157	25	high	high	ADJ
easat-7238	157	26	demand	demand	NOUN
easat-7238	157	27	for	for	ADP
easat-7238	157	28	using	use	VERB
easat-7238	157	29	environmental	environmental	ADJ
easat-7238	157	30	accounting	accounting	NOUN
easat-7238	157	31	information	information	NOUN
easat-7238	157	32	in	in	ADP
easat-7238	157	33	decisionmaking	decisionmake	VERB
easat-7238	157	34	1627	1627	NUM
easat-7238	157	35	edelweiss	edelweiss	PROPN
easat-7238	157	36	applied	apply	VERB
easat-7238	157	37	science	science	NOUN
easat-7238	157	38	and	and	CCONJ
easat-7238	157	39	technology	technology	NOUN
easat-7238	157	40	issn	issn	PROPN
easat-7238	157	41	:	:	PUNCT
easat-7238	157	42	2576	2576	NUM
easat-7238	157	43	-	-	SYM
easat-7238	157	44	8484	8484	NUM
easat-7238	157	45	vol	vol	NOUN
easat-7238	157	46	.	.	PROPN
easat-7238	158	1	9	9	NUM
easat-7238	158	2	,	,	PUNCT
easat-7238	158	3	no	no	INTJ
easat-7238	158	4	.	.	NOUN
easat-7238	158	5	5	5	NUM
easat-7238	158	6	:	:	SYM
easat-7238	158	7	1620	1620	NUM
easat-7238	158	8	-	-	SYM
easat-7238	158	9	1638	1638	NUM
easat-7238	158	10	,	,	PUNCT
easat-7238	158	11	2025	2025	NUM
easat-7238	158	12	doi	doi	NOUN
easat-7238	158	13	:	:	PUNCT
easat-7238	158	14	10.55214/25768484.v9i5.7238	10.55214/25768484.v9i5.7238	NUM
easat-7238	158	15	©	©	PROPN
easat-7238	158	16	2025	2025	NUM
easat-7238	158	17	by	by	ADP
easat-7238	158	18	the	the	DET
easat-7238	158	19	authors	author	NOUN
easat-7238	158	20	;	;	PUNCT
easat-7238	158	21	licensee	licensee	PROPN
easat-7238	158	22	learning	learning	NOUN
easat-7238	158	23	gate	gate	NOUN
easat-7238	158	24	4	4	NUM
easat-7238	158	25	ma4	ma4	NOUN
easat-7238	158	26	managers	manager	NOUN
easat-7238	158	27	are	be	AUX
easat-7238	158	28	willing	willing	ADJ
easat-7238	158	29	to	to	PART
easat-7238	158	30	accept	accept	VERB
easat-7238	158	31	the	the	DET
easat-7238	158	32	costs	cost	NOUN
easat-7238	158	33	incurred	incur	VERB
easat-7238	158	34	due	due	ADP
easat-7238	158	35	to	to	ADP
easat-7238	158	36	the	the	DET
easat-7238	158	37	implementation	implementation	NOUN
easat-7238	158	38	of	of	ADP
easat-7238	158	39	environmental	environmental	ADJ
easat-7238	158	40	accounting	accounting	NOUN
easat-7238	158	41	difficulties	difficulty	NOUN
easat-7238	158	42	in	in	ADP
easat-7238	158	43	implementing	implement	VERB
easat-7238	158	44	ema	ema	PROPN
easat-7238	158	45	1	1	NUM
easat-7238	158	46	di1	di1	NOUN
easat-7238	158	47	the	the	DET
easat-7238	158	48	implementation	implementation	NOUN
easat-7238	158	49	process	process	NOUN
easat-7238	158	50	faces	face	VERB
easat-7238	158	51	difficulties	difficulty	NOUN
easat-7238	158	52	in	in	ADP
easat-7238	158	53	collecting	collect	VERB
easat-7238	158	54	and	and	CCONJ
easat-7238	158	55	allocating	allocate	VERB
easat-7238	158	56	environmental	environmental	ADJ
easat-7238	158	57	costs	cost	NOUN
easat-7238	158	58	setthasakko	setthasakko	NOUN
easat-7238	159	1	[	[	X
easat-7238	159	2	18	18	NUM
easat-7238	159	3	]	]	SYM
easat-7238	159	4	2	2	NUM
easat-7238	159	5	di2	di2	NOUN
easat-7238	159	6	the	the	DET
easat-7238	159	7	implementation	implementation	NOUN
easat-7238	159	8	process	process	NOUN
easat-7238	159	9	faces	face	VERB
easat-7238	159	10	difficulties	difficulty	NOUN
easat-7238	159	11	in	in	ADP
easat-7238	159	12	weighing	weigh	VERB
easat-7238	159	13	the	the	DET
easat-7238	159	14	benefits	benefit	NOUN
easat-7238	159	15	and	and	CCONJ
easat-7238	159	16	costs	cost	NOUN
easat-7238	159	17	of	of	ADP
easat-7238	159	18	implementation	implementation	NOUN
easat-7238	159	19	setthasakko	setthasakko	NOUN
easat-7238	160	1	[	[	X
easat-7238	160	2	18	18	NUM
easat-7238	160	3	]	]	SYM
easat-7238	160	4	3	3	NUM
easat-7238	160	5	di3	di3	NOUN
easat-7238	160	6	the	the	DET
easat-7238	160	7	implementation	implementation	NOUN
easat-7238	160	8	process	process	NOUN
easat-7238	160	9	faces	face	VERB
easat-7238	160	10	difficulties	difficulty	NOUN
easat-7238	160	11	due	due	ADJ
easat-7238	160	12	to	to	ADP
easat-7238	160	13	a	a	DET
easat-7238	160	14	lack	lack	NOUN
easat-7238	160	15	of	of	ADP
easat-7238	160	16	practical	practical	ADJ
easat-7238	160	17	experience	experience	NOUN
easat-7238	160	18	and	and	CCONJ
easat-7238	160	19	guidelines	guideline	NOUN
easat-7238	160	20	setthasakko	setthasakko	NOUN
easat-7238	161	1	[	[	X
easat-7238	161	2	18	18	NUM
easat-7238	161	3	]	]	SYM
easat-7238	161	4	4	4	NUM
easat-7238	161	5	di4	di4	VERB
easat-7238	161	6	the	the	DET
easat-7238	161	7	implementation	implementation	NOUN
easat-7238	161	8	process	process	NOUN
easat-7238	161	9	faces	face	VERB
easat-7238	161	10	difficulties	difficulty	NOUN
easat-7238	161	11	due	due	ADJ
easat-7238	161	12	to	to	ADP
easat-7238	161	13	a	a	DET
easat-7238	161	14	lack	lack	NOUN
easat-7238	161	15	of	of	ADP
easat-7238	161	16	cooperation	cooperation	NOUN
easat-7238	161	17	and	and	CCONJ
easat-7238	161	18	information	information	NOUN
easat-7238	161	19	sharing	sharing	NOUN
easat-7238	161	20	between	between	ADP
easat-7238	161	21	departments	department	NOUN
easat-7238	161	22	in	in	ADP
easat-7238	161	23	organizing	organize	VERB
easat-7238	161	24	and	and	CCONJ
easat-7238	161	25	operating	operate	VERB
easat-7238	161	26	thi	thi	ADP
easat-7238	161	27	[	[	X
easat-7238	161	28	15	15	NUM
easat-7238	161	29	]	]	X
easat-7238	161	30	dependent	dependent	ADJ
easat-7238	161	31	variable	variable	NOUN
easat-7238	161	32	:	:	PUNCT
easat-7238	161	33	environmental	environmental	ADJ
easat-7238	161	34	management	management	NOUN
easat-7238	161	35	accounting	accounting	NOUN
easat-7238	161	36	(	(	PUNCT
easat-7238	161	37	ema	ema	PROPN
easat-7238	161	38	)	)	PUNCT
easat-7238	161	39	1	1	NUM
easat-7238	161	40	ema1	ema1	NOUN
easat-7238	161	41	recording	recording	NOUN
easat-7238	161	42	assets	asset	NOUN
easat-7238	161	43	related	relate	VERB
easat-7238	161	44	to	to	ADP
easat-7238	161	45	the	the	DET
easat-7238	161	46	environment	environment	NOUN
easat-7238	161	47	ifac	ifac	NOUN
easat-7238	161	48	[	[	X
easat-7238	161	49	2	2	NUM
easat-7238	161	50	]	]	SYM
easat-7238	161	51	2	2	NUM
easat-7238	161	52	ema2	ema2	NOUN
easat-7238	161	53	tracking	tracking	NOUN
easat-7238	161	54	liabilities	liability	NOUN
easat-7238	161	55	related	relate	VERB
easat-7238	161	56	to	to	ADP
easat-7238	161	57	the	the	DET
easat-7238	161	58	environment	environment	NOUN
easat-7238	161	59	3	3	NUM
easat-7238	161	60	ema3	ema3	ADJ
easat-7238	161	61	identifying	identifying	NOUN
easat-7238	161	62	and	and	CCONJ
easat-7238	161	63	classifying	classify	VERB
easat-7238	161	64	environmental	environmental	ADJ
easat-7238	161	65	costs	cost	NOUN
easat-7238	161	66	incurred	incur	VERB
easat-7238	161	67	[	[	X
easat-7238	161	68	21	21	NUM
easat-7238	161	69	]	]	SYM
easat-7238	161	70	4	4	NUM
easat-7238	161	71	ema4	ema4	NOUN
easat-7238	161	72	developing	develop	VERB
easat-7238	161	73	standards	standard	NOUN
easat-7238	161	74	and	and	CCONJ
easat-7238	161	75	preparing	prepare	VERB
easat-7238	161	76	environmental	environmental	ADJ
easat-7238	161	77	cost	cost	NOUN
easat-7238	161	78	estimates	estimate	NOUN
easat-7238	161	79	ismail	ismail	PROPN
easat-7238	161	80	,	,	PUNCT
easat-7238	161	81	et	et	PROPN
easat-7238	161	82	al	al	PROPN
easat-7238	161	83	.	.	PUNCT
easat-7238	162	1	[	[	X
easat-7238	162	2	22	22	NUM
easat-7238	162	3	]	]	SYM
easat-7238	162	4	5	5	NUM
easat-7238	162	5	ema5	ema5	NOUN
easat-7238	162	6	recording	record	VERB
easat-7238	162	7	non	non	ADJ
easat-7238	162	8	-	-	ADJ
easat-7238	162	9	financial	financial	ADJ
easat-7238	162	10	environmental	environmental	ADJ
easat-7238	162	11	information	information	NOUN
easat-7238	162	12	(	(	PUNCT
easat-7238	162	13	resource	resource	NOUN
easat-7238	162	14	consumption	consumption	NOUN
easat-7238	162	15	;	;	PUNCT
easat-7238	162	16	environmental	environmental	ADJ
easat-7238	162	17	goals	goal	NOUN
easat-7238	162	18	and	and	CCONJ
easat-7238	162	19	strategies	strategy	NOUN
easat-7238	162	20	)	)	PUNCT
easat-7238	162	21	nations	nation	NOUN
easat-7238	162	22	[	[	X
easat-7238	162	23	1	1	NUM
easat-7238	162	24	]	]	SYM
easat-7238	162	25	6	6	NUM
easat-7238	162	26	ema6	ema6	NOUN
easat-7238	162	27	presenting	present	VERB
easat-7238	162	28	and	and	CCONJ
easat-7238	162	29	disclosing	disclose	VERB
easat-7238	162	30	environmental	environmental	ADJ
easat-7238	162	31	accounting	accounting	NOUN
easat-7238	162	32	information	information	NOUN
easat-7238	162	33	data	datum	NOUN
easat-7238	162	34	was	be	AUX
easat-7238	162	35	collected	collect	VERB
easat-7238	162	36	through	through	ADP
easat-7238	162	37	a	a	DET
easat-7238	162	38	survey	survey	NOUN
easat-7238	162	39	tool	tool	NOUN
easat-7238	162	40	using	use	VERB
easat-7238	162	41	google	google	PROPN
easat-7238	162	42	forms	form	NOUN
easat-7238	162	43	sent	send	VERB
easat-7238	162	44	to	to	ADP
easat-7238	162	45	accountants	accountant	NOUN
easat-7238	162	46	,	,	PUNCT
easat-7238	162	47	chief	chief	ADJ
easat-7238	162	48	accountants	accountant	NOUN
easat-7238	162	49	,	,	PUNCT
easat-7238	162	50	and	and	CCONJ
easat-7238	162	51	other	other	ADJ
easat-7238	162	52	relevant	relevant	ADJ
easat-7238	162	53	personnel	personnel	NOUN
easat-7238	162	54	in	in	ADP
easat-7238	162	55	manufacturing	manufacturing	NOUN
easat-7238	162	56	enterprises	enterprise	NOUN
easat-7238	162	57	(	(	PUNCT
easat-7238	162	58	mes	me	NOUN
easat-7238	162	59	)	)	PUNCT
easat-7238	162	60	in	in	ADP
easat-7238	162	61	hanoi	hanoi	PROPN
easat-7238	162	62	.	.	PUNCT
easat-7238	163	1	a	a	DET
easat-7238	163	2	total	total	NOUN
easat-7238	163	3	of	of	ADP
easat-7238	163	4	180	180	NUM
easat-7238	163	5	responses	response	NOUN
easat-7238	163	6	were	be	AUX
easat-7238	163	7	received	receive	VERB
easat-7238	163	8	,	,	PUNCT
easat-7238	163	9	with	with	ADP
easat-7238	163	10	163	163	NUM
easat-7238	163	11	valid	valid	ADJ
easat-7238	163	12	responses	response	NOUN
easat-7238	163	13	included	include	VERB
easat-7238	163	14	for	for	ADP
easat-7238	163	15	data	datum	NOUN
easat-7238	163	16	analysis	analysis	NOUN
easat-7238	163	17	.	.	PUNCT
easat-7238	164	1	4	4	X
easat-7238	164	2	.	.	X
easat-7238	164	3	research	research	NOUN
easat-7238	164	4	results	result	NOUN
easat-7238	164	5	and	and	CCONJ
easat-7238	164	6	discussion	discussion	NOUN
easat-7238	164	7	4.1	4.1	NUM
easat-7238	164	8	.	.	PUNCT
easat-7238	165	1	qualitative	qualitative	ADJ
easat-7238	165	2	research	research	NOUN
easat-7238	165	3	results	result	VERB
easat-7238	165	4	hanoi	hanoi	PROPN
easat-7238	165	5	,	,	PUNCT
easat-7238	165	6	with	with	ADP
easat-7238	165	7	its	its	PRON
easat-7238	165	8	8	8	NUM
easat-7238	165	9	large	large	ADJ
easat-7238	165	10	industrial	industrial	ADJ
easat-7238	165	11	zones	zone	NOUN
easat-7238	165	12	,	,	PUNCT
easat-7238	165	13	plays	play	VERB
easat-7238	165	14	a	a	DET
easat-7238	165	15	key	key	ADJ
easat-7238	165	16	role	role	NOUN
easat-7238	165	17	in	in	ADP
easat-7238	165	18	the	the	DET
easat-7238	165	19	national	national	ADJ
easat-7238	165	20	economy	economy	NOUN
easat-7238	165	21	and	and	CCONJ
easat-7238	165	22	attracts	attract	VERB
easat-7238	165	23	key	key	ADJ
easat-7238	165	24	industries	industry	NOUN
easat-7238	165	25	such	such	ADJ
easat-7238	165	26	as	as	ADP
easat-7238	165	27	electronics	electronic	NOUN
easat-7238	165	28	,	,	PUNCT
easat-7238	165	29	machinery	machinery	NOUN
easat-7238	165	30	,	,	PUNCT
easat-7238	165	31	and	and	CCONJ
easat-7238	165	32	textiles	textile	NOUN
easat-7238	165	33	.	.	PUNCT
easat-7238	166	1	however	however	ADV
easat-7238	166	2	,	,	PUNCT
easat-7238	166	3	this	this	DET
easat-7238	166	4	development	development	NOUN
easat-7238	166	5	also	also	ADV
easat-7238	166	6	faces	face	VERB
easat-7238	166	7	challenges	challenge	NOUN
easat-7238	166	8	regarding	regard	VERB
easat-7238	166	9	environmental	environmental	ADJ
easat-7238	166	10	protection	protection	NOUN
easat-7238	166	11	.	.	PUNCT
easat-7238	167	1	the	the	DET
easat-7238	167	2	qualitative	qualitative	ADJ
easat-7238	167	3	research	research	NOUN
easat-7238	167	4	,	,	PUNCT
easat-7238	167	5	based	base	VERB
easat-7238	167	6	on	on	ADP
easat-7238	167	7	interviews	interview	NOUN
easat-7238	167	8	with	with	ADP
easat-7238	167	9	accountants	accountant	NOUN
easat-7238	167	10	,	,	PUNCT
easat-7238	167	11	chief	chief	ADJ
easat-7238	167	12	accountants	accountant	NOUN
easat-7238	167	13	,	,	PUNCT
easat-7238	167	14	and	and	CCONJ
easat-7238	167	15	managers	manager	NOUN
easat-7238	167	16	of	of	ADP
easat-7238	167	17	manufacturing	manufacturing	NOUN
easat-7238	167	18	enterprises	enterprise	NOUN
easat-7238	167	19	in	in	ADP
easat-7238	167	20	hanoi	hanoi	PROPN
easat-7238	167	21	,	,	PUNCT
easat-7238	167	22	revealed	reveal	VERB
easat-7238	167	23	several	several	ADJ
easat-7238	167	24	key	key	ADJ
easat-7238	167	25	factors	factor	NOUN
easat-7238	167	26	influencing	influence	VERB
easat-7238	167	27	the	the	DET
easat-7238	167	28	implementation	implementation	NOUN
easat-7238	167	29	of	of	ADP
easat-7238	167	30	environmental	environmental	ADJ
easat-7238	167	31	management	management	NOUN
easat-7238	167	32	accounting	accounting	NOUN
easat-7238	167	33	(	(	PUNCT
easat-7238	167	34	ema	ema	PROPN
easat-7238	167	35	)	)	PUNCT
easat-7238	167	36	.	.	PUNCT
easat-7238	168	1	the	the	DET
easat-7238	168	2	interviewees	interviewee	NOUN
easat-7238	168	3	unanimously	unanimously	ADV
easat-7238	168	4	agreed	agree	VERB
easat-7238	168	5	that	that	SCONJ
easat-7238	168	6	business	business	NOUN
easat-7238	168	7	size	size	NOUN
easat-7238	168	8	is	be	AUX
easat-7238	168	9	a	a	DET
easat-7238	168	10	crucial	crucial	ADJ
easat-7238	168	11	factor	factor	NOUN
easat-7238	168	12	determining	determine	VERB
easat-7238	168	13	the	the	DET
easat-7238	168	14	level	level	NOUN
easat-7238	168	15	of	of	ADP
easat-7238	168	16	ema	ema	PROPN
easat-7238	168	17	adoption	adoption	NOUN
easat-7238	168	18	,	,	PUNCT
easat-7238	168	19	with	with	ADP
easat-7238	168	20	larger	large	ADJ
easat-7238	168	21	enterprises	enterprise	NOUN
easat-7238	168	22	requiring	require	VERB
easat-7238	168	23	more	more	ADV
easat-7238	168	24	detailed	detailed	ADJ
easat-7238	168	25	and	and	CCONJ
easat-7238	168	26	in	in	ADP
easat-7238	168	27	-	-	PUNCT
easat-7238	168	28	depth	depth	NOUN
easat-7238	168	29	information	information	NOUN
easat-7238	168	30	to	to	PART
easat-7238	168	31	support	support	VERB
easat-7238	168	32	decision	decision	NOUN
easat-7238	168	33	-	-	PUNCT
easat-7238	168	34	making	making	NOUN
easat-7238	168	35	.	.	PUNCT
easat-7238	169	1	regulatory	regulatory	ADJ
easat-7238	169	2	pressure	pressure	NOUN
easat-7238	169	3	and	and	CCONJ
easat-7238	169	4	stakeholder	stakeholder	NOUN
easat-7238	169	5	pressure	pressure	NOUN
easat-7238	169	6	,	,	PUNCT
easat-7238	169	7	including	include	VERB
easat-7238	169	8	government	government	NOUN
easat-7238	169	9	and	and	CCONJ
easat-7238	169	10	community	community	NOUN
easat-7238	169	11	expectations	expectation	NOUN
easat-7238	169	12	,	,	PUNCT
easat-7238	169	13	also	also	ADV
easat-7238	169	14	motivate	motivate	VERB
easat-7238	169	15	enterprises	enterprise	NOUN
easat-7238	169	16	to	to	PART
easat-7238	169	17	implement	implement	VERB
easat-7238	169	18	ema	ema	PROPN
easat-7238	169	19	in	in	ADP
easat-7238	169	20	order	order	NOUN
easat-7238	169	21	to	to	PART
easat-7238	169	22	avoid	avoid	VERB
easat-7238	169	23	penalties	penalty	NOUN
easat-7238	169	24	and	and	CCONJ
easat-7238	169	25	protect	protect	VERB
easat-7238	169	26	their	their	PRON
easat-7238	169	27	reputation	reputation	NOUN
easat-7238	169	28	.	.	PUNCT
easat-7238	170	1	furthermore	furthermore	ADV
easat-7238	170	2	,	,	PUNCT
easat-7238	170	3	the	the	DET
easat-7238	170	4	professional	professional	ADJ
easat-7238	170	5	competency	competency	NOUN
easat-7238	170	6	of	of	ADP
easat-7238	170	7	accounting	accounting	NOUN
easat-7238	170	8	staff	staff	NOUN
easat-7238	170	9	and	and	CCONJ
easat-7238	170	10	the	the	DET
easat-7238	170	11	awareness	awareness	NOUN
easat-7238	170	12	of	of	ADP
easat-7238	170	13	management	management	NOUN
easat-7238	170	14	regarding	regard	VERB
easat-7238	170	15	environmental	environmental	ADJ
easat-7238	170	16	protection	protection	NOUN
easat-7238	170	17	are	be	AUX
easat-7238	170	18	essential	essential	ADJ
easat-7238	170	19	factors	factor	NOUN
easat-7238	170	20	in	in	ADP
easat-7238	170	21	successfully	successfully	ADV
easat-7238	170	22	implementing	implement	VERB
easat-7238	170	23	ema	ema	PROPN
easat-7238	170	24	.	.	PUNCT
easat-7238	171	1	interviewees	interviewee	NOUN
easat-7238	171	2	emphasized	emphasize	VERB
easat-7238	171	3	the	the	DET
easat-7238	171	4	need	need	NOUN
easat-7238	171	5	to	to	PART
easat-7238	171	6	train	train	VERB
easat-7238	171	7	accounting	accounting	NOUN
easat-7238	171	8	staff	staff	NOUN
easat-7238	171	9	with	with	ADP
easat-7238	171	10	strong	strong	ADJ
easat-7238	171	11	environmental	environmental	ADJ
easat-7238	171	12	accounting	accounting	NOUN
easat-7238	171	13	knowledge	knowledge	NOUN
easat-7238	171	14	to	to	PART
easat-7238	171	15	ensure	ensure	VERB
easat-7238	171	16	the	the	DET
easat-7238	171	17	correct	correct	ADJ
easat-7238	171	18	and	and	CCONJ
easat-7238	171	19	effective	effective	ADJ
easat-7238	171	20	application	application	NOUN
easat-7238	171	21	of	of	ADP
easat-7238	171	22	accounting	accounting	NOUN
easat-7238	171	23	methods	method	NOUN
easat-7238	171	24	.	.	PUNCT
easat-7238	172	1	to	to	PART
easat-7238	172	2	collect	collect	VERB
easat-7238	172	3	data	datum	NOUN
easat-7238	172	4	,	,	PUNCT
easat-7238	172	5	the	the	DET
easat-7238	172	6	author	author	NOUN
easat-7238	172	7	distributed	distribute	VERB
easat-7238	172	8	180	180	NUM
easat-7238	172	9	survey	survey	NOUN
easat-7238	172	10	forms	form	NOUN
easat-7238	172	11	and	and	CCONJ
easat-7238	172	12	received	receive	VERB
easat-7238	172	13	163	163	NUM
easat-7238	172	14	valid	valid	ADJ
easat-7238	172	15	responses	response	NOUN
easat-7238	172	16	(	(	PUNCT
easat-7238	172	17	90.5	90.5	NUM
easat-7238	172	18	%	%	NOUN
easat-7238	172	19	)	)	PUNCT
easat-7238	172	20	.	.	PUNCT
easat-7238	173	1	the	the	DET
easat-7238	173	2	statistical	statistical	ADJ
easat-7238	173	3	results	result	NOUN
easat-7238	173	4	regarding	regard	VERB
easat-7238	173	5	the	the	DET
easat-7238	173	6	job	job	NOUN
easat-7238	173	7	positions	position	NOUN
easat-7238	173	8	of	of	ADP
easat-7238	173	9	the	the	DET
easat-7238	173	10	respondents	respondent	NOUN
easat-7238	173	11	are	be	AUX
easat-7238	173	12	as	as	SCONJ
easat-7238	173	13	follows	follow	VERB
easat-7238	173	14	:	:	PUNCT
easat-7238	173	15	table	table	NOUN
easat-7238	173	16	2	2	NUM
easat-7238	173	17	.	.	PUNCT
easat-7238	173	18	descriptive	descriptive	ADJ
easat-7238	173	19	statistics	statistic	NOUN
easat-7238	173	20	of	of	ADP
easat-7238	173	21	respondent	respondent	ADJ
easat-7238	173	22	job	job	NOUN
easat-7238	173	23	positions	position	NOUN
easat-7238	173	24	.	.	PUNCT
easat-7238	174	1	job	job	NOUN
easat-7238	174	2	position	position	NOUN
easat-7238	174	3	number	number	NOUN
easat-7238	174	4	of	of	ADP
easat-7238	174	5	responses	response	NOUN
easat-7238	174	6	percentage	percentage	NOUN
easat-7238	174	7	ceo	ceo	NOUN
easat-7238	174	8	3	3	NUM
easat-7238	174	9	1.8	1.8	NUM
easat-7238	174	10	%	%	NOUN
easat-7238	174	11	cfo	cfo	NOUN
easat-7238	174	12	4	4	NUM
easat-7238	174	13	2.5	2.5	NUM
easat-7238	174	14	%	%	NOUN
easat-7238	174	15	chief	chief	ADJ
easat-7238	174	16	accountant	accountant	NOUN
easat-7238	174	17	22	22	NUM
easat-7238	174	18	13.5	13.5	NUM
easat-7238	174	19	%	%	NOUN
easat-7238	174	20	general	general	ADJ
easat-7238	174	21	accountant	accountant	NOUN
easat-7238	174	22	39	39	NUM
easat-7238	174	23	23.9	23.9	NUM
easat-7238	174	24	%	%	NOUN
easat-7238	174	25	accountant	accountant	NOUN
easat-7238	174	26	95	95	NUM
easat-7238	174	27	58.3	58.3	NUM
easat-7238	174	28	%	%	NOUN
easat-7238	174	29	1628	1628	NUM
easat-7238	174	30	edelweiss	edelweiss	PROPN
easat-7238	174	31	applied	apply	VERB
easat-7238	174	32	science	science	NOUN
easat-7238	174	33	and	and	CCONJ
easat-7238	174	34	technology	technology	NOUN
easat-7238	174	35	issn	issn	PROPN
easat-7238	174	36	:	:	PUNCT
easat-7238	174	37	2576	2576	NUM
easat-7238	174	38	-	-	SYM
easat-7238	174	39	8484	8484	NUM
easat-7238	174	40	vol	vol	NOUN
easat-7238	174	41	.	.	PROPN
easat-7238	175	1	9	9	NUM
easat-7238	175	2	,	,	PUNCT
easat-7238	175	3	no	no	INTJ
easat-7238	175	4	.	.	NOUN
easat-7238	175	5	5	5	NUM
easat-7238	175	6	:	:	SYM
easat-7238	175	7	1620	1620	NUM
easat-7238	175	8	-	-	SYM
easat-7238	175	9	1638	1638	NUM
easat-7238	175	10	,	,	PUNCT
easat-7238	175	11	2025	2025	NUM
easat-7238	175	12	doi	doi	NOUN
easat-7238	175	13	:	:	PUNCT
easat-7238	175	14	10.55214/25768484.v9i5.7238	10.55214/25768484.v9i5.7238	NUM
easat-7238	175	15	©	©	PROPN
easat-7238	175	16	2025	2025	NUM
easat-7238	175	17	by	by	ADP
easat-7238	175	18	the	the	DET
easat-7238	175	19	authors	author	NOUN
easat-7238	175	20	;	;	PUNCT
easat-7238	175	21	licensee	licensee	PROPN
easat-7238	175	22	learning	learn	VERB
easat-7238	175	23	gate	gate	VERB
easat-7238	175	24	descriptive	descriptive	ADJ
easat-7238	175	25	statistics	statistic	NOUN
easat-7238	175	26	of	of	ADP
easat-7238	175	27	variables	variable	NOUN
easat-7238	175	28	in	in	ADP
easat-7238	175	29	the	the	DET
easat-7238	175	30	model	model	NOUN
easat-7238	175	31	:	:	PUNCT
easat-7238	175	32	the	the	DET
easat-7238	175	33	statistical	statistical	ADJ
easat-7238	175	34	indices	index	NOUN
easat-7238	175	35	from	from	ADP
easat-7238	175	36	the	the	DET
easat-7238	175	37	survey	survey	NOUN
easat-7238	175	38	data	datum	NOUN
easat-7238	175	39	indicate	indicate	VERB
easat-7238	175	40	a	a	DET
easat-7238	175	41	clear	clear	ADJ
easat-7238	175	42	differentiation	differentiation	NOUN
easat-7238	175	43	between	between	ADP
easat-7238	175	44	enterprises	enterprise	NOUN
easat-7238	175	45	in	in	ADP
easat-7238	175	46	terms	term	NOUN
easat-7238	175	47	of	of	ADP
easat-7238	175	48	size	size	NOUN
easat-7238	175	49	,	,	PUNCT
easat-7238	175	50	regulatory	regulatory	ADJ
easat-7238	175	51	pressure	pressure	NOUN
easat-7238	175	52	,	,	PUNCT
easat-7238	175	53	stakeholder	stakeholder	NOUN
easat-7238	175	54	pressure	pressure	NOUN
easat-7238	175	55	,	,	PUNCT
easat-7238	175	56	and	and	CCONJ
easat-7238	175	57	the	the	DET
easat-7238	175	58	competency	competency	NOUN
easat-7238	175	59	of	of	ADP
easat-7238	175	60	accounting	accounting	NOUN
easat-7238	175	61	staff	staff	NOUN
easat-7238	175	62	specifically	specifically	ADV
easat-7238	175	63	:	:	PUNCT
easat-7238	175	64	business	business	NOUN
easat-7238	175	65	size	size	NOUN
easat-7238	175	66	:	:	PUNCT
easat-7238	175	67	the	the	DET
easat-7238	175	68	indices	index	NOUN
easat-7238	175	69	range	range	VERB
easat-7238	175	70	from	from	ADP
easat-7238	175	71	2.853	2.853	NUM
easat-7238	175	72	to	to	ADP
easat-7238	175	73	3.583	3.583	NUM
easat-7238	175	74	,	,	PUNCT
easat-7238	175	75	indicating	indicate	VERB
easat-7238	175	76	a	a	DET
easat-7238	175	77	significant	significant	ADJ
easat-7238	175	78	variation	variation	NOUN
easat-7238	175	79	in	in	ADP
easat-7238	175	80	business	business	NOUN
easat-7238	175	81	size	size	NOUN
easat-7238	175	82	among	among	ADP
easat-7238	175	83	the	the	DET
easat-7238	175	84	enterprises	enterprise	NOUN
easat-7238	175	85	.	.	PUNCT
easat-7238	176	1	regulatory	regulatory	ADJ
easat-7238	176	2	pressure	pressure	NOUN
easat-7238	176	3	:	:	PUNCT
easat-7238	176	4	enterprises	enterprise	NOUN
easat-7238	176	5	generally	generally	ADV
easat-7238	176	6	perceive	perceive	VERB
easat-7238	176	7	a	a	DET
easat-7238	176	8	considerable	considerable	ADJ
easat-7238	176	9	level	level	NOUN
easat-7238	176	10	of	of	ADP
easat-7238	176	11	regulatory	regulatory	ADJ
easat-7238	176	12	pressure	pressure	NOUN
easat-7238	176	13	,	,	PUNCT
easat-7238	176	14	with	with	ADP
easat-7238	176	15	the	the	DET
easat-7238	176	16	average	average	ADJ
easat-7238	176	17	value	value	NOUN
easat-7238	176	18	ranging	range	VERB
easat-7238	176	19	from	from	ADP
easat-7238	176	20	2.313	2.313	NUM
easat-7238	176	21	to	to	ADP
easat-7238	176	22	3.681	3.681	NUM
easat-7238	176	23	.	.	PUNCT
easat-7238	177	1	stakeholder	stakeholder	NOUN
easat-7238	177	2	pressure	pressure	NOUN
easat-7238	177	3	:	:	PUNCT
easat-7238	177	4	the	the	DET
easat-7238	177	5	indices	index	NOUN
easat-7238	177	6	range	range	VERB
easat-7238	177	7	from	from	ADP
easat-7238	177	8	2.742	2.742	NUM
easat-7238	177	9	to	to	ADP
easat-7238	177	10	3.350	3.350	NUM
easat-7238	177	11	,	,	PUNCT
easat-7238	177	12	showing	show	VERB
easat-7238	177	13	that	that	SCONJ
easat-7238	177	14	enterprises	enterprise	NOUN
easat-7238	177	15	need	need	VERB
easat-7238	177	16	to	to	PART
easat-7238	177	17	meet	meet	VERB
easat-7238	177	18	the	the	DET
easat-7238	177	19	expectations	expectation	NOUN
easat-7238	177	20	of	of	ADP
easat-7238	177	21	stakeholders	stakeholder	NOUN
easat-7238	177	22	,	,	PUNCT
easat-7238	177	23	especially	especially	ADV
easat-7238	177	24	government	government	NOUN
easat-7238	177	25	and	and	CCONJ
easat-7238	177	26	local	local	ADJ
easat-7238	177	27	communities	community	NOUN
easat-7238	177	28	.	.	PUNCT
easat-7238	178	1	competency	competency	NOUN
easat-7238	178	2	of	of	ADP
easat-7238	178	3	accounting	accounting	NOUN
easat-7238	178	4	staff	staff	NOUN
easat-7238	178	5	:	:	PUNCT
easat-7238	178	6	the	the	DET
easat-7238	178	7	competency	competency	NOUN
easat-7238	178	8	level	level	NOUN
easat-7238	178	9	of	of	ADP
easat-7238	178	10	accounting	accounting	NOUN
easat-7238	178	11	staff	staff	NOUN
easat-7238	178	12	ranges	range	VERB
easat-7238	178	13	from	from	ADP
easat-7238	178	14	2.952	2.952	NUM
easat-7238	178	15	to	to	ADP
easat-7238	178	16	3.546	3.546	NUM
easat-7238	178	17	,	,	PUNCT
easat-7238	178	18	indicating	indicate	VERB
easat-7238	178	19	a	a	DET
easat-7238	178	20	need	need	NOUN
easat-7238	178	21	to	to	PART
easat-7238	178	22	enhance	enhance	VERB
easat-7238	178	23	the	the	DET
easat-7238	178	24	capacity	capacity	NOUN
easat-7238	178	25	of	of	ADP
easat-7238	178	26	accounting	accounting	NOUN
easat-7238	178	27	teams	team	NOUN
easat-7238	178	28	.	.	PUNCT
easat-7238	179	1	managerial	managerial	ADJ
easat-7238	179	2	awareness	awareness	NOUN
easat-7238	179	3	:	:	PUNCT
easat-7238	179	4	the	the	DET
easat-7238	179	5	indices	index	NOUN
easat-7238	179	6	for	for	ADP
easat-7238	179	7	managerial	managerial	ADJ
easat-7238	179	8	awareness	awareness	NOUN
easat-7238	179	9	of	of	ADP
easat-7238	179	10	environmental	environmental	ADJ
easat-7238	179	11	accounting	accounting	NOUN
easat-7238	179	12	range	range	NOUN
easat-7238	179	13	from	from	ADP
easat-7238	179	14	2.454	2.454	NUM
easat-7238	179	15	to	to	ADP
easat-7238	179	16	3.321	3.321	NUM
easat-7238	179	17	,	,	PUNCT
easat-7238	179	18	reflecting	reflect	VERB
easat-7238	179	19	a	a	DET
easat-7238	179	20	relatively	relatively	ADV
easat-7238	179	21	low	low	ADJ
easat-7238	179	22	level	level	NOUN
easat-7238	179	23	of	of	ADP
easat-7238	179	24	concern	concern	NOUN
easat-7238	179	25	.	.	PUNCT
easat-7238	180	1	difficulties	difficulty	NOUN
easat-7238	180	2	in	in	ADP
easat-7238	180	3	implementing	implement	VERB
easat-7238	180	4	ema	ema	PROPN
easat-7238	180	5	:	:	PUNCT
easat-7238	180	6	the	the	DET
easat-7238	180	7	indices	index	NOUN
easat-7238	180	8	range	range	VERB
easat-7238	180	9	from	from	ADP
easat-7238	180	10	3.313	3.313	NUM
easat-7238	180	11	to	to	ADP
easat-7238	180	12	3.939	3.939	NUM
easat-7238	180	13	,	,	PUNCT
easat-7238	180	14	indicating	indicate	VERB
easat-7238	180	15	various	various	ADJ
easat-7238	180	16	challenges	challenge	NOUN
easat-7238	180	17	and	and	CCONJ
easat-7238	180	18	obstacles	obstacle	NOUN
easat-7238	180	19	in	in	ADP
easat-7238	180	20	implementing	implement	VERB
easat-7238	180	21	ema	ema	PROPN
easat-7238	180	22	.	.	PUNCT
easat-7238	181	1	level	level	NOUN
easat-7238	181	2	of	of	ADP
easat-7238	181	3	ema	ema	PROPN
easat-7238	181	4	adoption	adoption	NOUN
easat-7238	181	5	:	:	PUNCT
easat-7238	181	6	while	while	SCONJ
easat-7238	181	7	enterprises	enterprise	NOUN
easat-7238	181	8	are	be	AUX
easat-7238	181	9	adopting	adopt	VERB
easat-7238	181	10	ema	ema	PROPN
easat-7238	181	11	at	at	ADP
easat-7238	181	12	a	a	DET
easat-7238	181	13	satisfactory	satisfactory	ADJ
easat-7238	181	14	level	level	NOUN
easat-7238	181	15	,	,	PUNCT
easat-7238	181	16	the	the	DET
easat-7238	181	17	adoption	adoption	NOUN
easat-7238	181	18	is	be	AUX
easat-7238	181	19	not	not	PART
easat-7238	181	20	uniform	uniform	ADJ
easat-7238	181	21	,	,	PUNCT
easat-7238	181	22	with	with	ADP
easat-7238	181	23	the	the	DET
easat-7238	181	24	indices	index	NOUN
easat-7238	181	25	ranging	range	VERB
easat-7238	181	26	from	from	ADP
easat-7238	181	27	3.062	3.062	NUM
easat-7238	181	28	to	to	ADP
easat-7238	181	29	3.724	3.724	NUM
easat-7238	181	30	.	.	PUNCT
easat-7238	182	1	table	table	NOUN
easat-7238	182	2	3	3	NUM
easat-7238	182	3	.	.	PUNCT
easat-7238	182	4	descriptive	descriptive	ADJ
easat-7238	182	5	statistics	statistic	NOUN
easat-7238	182	6	of	of	ADP
easat-7238	182	7	variables	variable	NOUN
easat-7238	182	8	in	in	ADP
easat-7238	182	9	the	the	DET
easat-7238	182	10	model	model	NOUN
easat-7238	182	11	.	.	PUNCT
easat-7238	183	1	variable	variable	ADJ
easat-7238	183	2	n	n	CCONJ
easat-7238	183	3	minimum	minimum	NOUN
easat-7238	183	4	value	value	NOUN
easat-7238	183	5	maximum	maximum	ADJ
easat-7238	183	6	value	value	NOUN
easat-7238	183	7	mean	mean	VERB
easat-7238	183	8	standard	standard	ADJ
easat-7238	183	9	deviation	deviation	NOUN
easat-7238	183	10	business	business	NOUN
easat-7238	183	11	size	size	NOUN
easat-7238	183	12	(	(	PUNCT
easat-7238	183	13	bs	bs	NOUN
easat-7238	183	14	)	)	PUNCT
easat-7238	183	15	163	163	NUM
easat-7238	183	16	1.0	1.0	NUM
easat-7238	183	17	5.0	5.0	NUM
easat-7238	183	18	3.583	3.583	NUM
easat-7238	183	19	0.9675	0.9675	NUM
easat-7238	183	20	regulatory	regulatory	ADJ
easat-7238	183	21	pressure	pressure	NOUN
easat-7238	183	22	(	(	PUNCT
easat-7238	183	23	rp	rp	NOUN
easat-7238	183	24	)	)	PUNCT
easat-7238	183	25	163	163	NUM
easat-7238	183	26	1.0	1.0	NUM
easat-7238	183	27	5.0	5.0	NUM
easat-7238	183	28	3.282	3.282	NUM
easat-7238	183	29	0.7072	0.7072	NUM
easat-7238	183	30	stakeholder	stakeholder	NOUN
easat-7238	183	31	pressure	pressure	NOUN
easat-7238	183	32	(	(	PUNCT
easat-7238	183	33	sp	sp	NOUN
easat-7238	183	34	)	)	PUNCT
easat-7238	183	35	163	163	NUM
easat-7238	183	36	1.0	1.0	NUM
easat-7238	183	37	5.0	5.0	NUM
easat-7238	183	38	2.742	2.742	NUM
easat-7238	183	39	0.7079	0.7079	NUM
easat-7238	183	40	competency	competency	NOUN
easat-7238	183	41	of	of	ADP
easat-7238	183	42	accounting	accounting	NOUN
easat-7238	183	43	staff	staff	NOUN
easat-7238	183	44	(	(	PUNCT
easat-7238	183	45	ca	ca	NOUN
easat-7238	183	46	)	)	PUNCT
easat-7238	183	47	163	163	NUM
easat-7238	183	48	1.0	1.0	NUM
easat-7238	183	49	5.0	5.0	NUM
easat-7238	183	50	3.546	3.546	NUM
easat-7238	183	51	0.8404	0.8404	NUM
easat-7238	183	52	managerial	managerial	ADJ
easat-7238	183	53	awareness	awareness	NOUN
easat-7238	183	54	(	(	PUNCT
easat-7238	183	55	ma	ma	PROPN
easat-7238	183	56	)	)	PUNCT
easat-7238	183	57	163	163	NUM
easat-7238	183	58	1.0	1.0	NUM
easat-7238	183	59	5.0	5.0	NUM
easat-7238	183	60	2.906	2.906	NUM
easat-7238	183	61	0.8673	0.8673	NUM
easat-7238	183	62	difficulties	difficulty	NOUN
easat-7238	183	63	in	in	ADP
easat-7238	183	64	implementing	implement	VERB
easat-7238	183	65	ema	ema	PROPN
easat-7238	183	66	(	(	PUNCT
easat-7238	183	67	di	di	NOUN
easat-7238	183	68	)	)	PUNCT
easat-7238	183	69	163	163	NUM
easat-7238	183	70	1.0	1.0	NUM
easat-7238	183	71	5.0	5.0	NUM
easat-7238	183	72	3.423	3.423	NUM
easat-7238	183	73	0.8671	0.8671	NUM
easat-7238	183	74	level	level	NOUN
easat-7238	183	75	of	of	ADP
easat-7238	183	76	ema	ema	PROPN
easat-7238	183	77	adoption	adoption	NOUN
easat-7238	183	78	(	(	PUNCT
easat-7238	183	79	ema	ema	PROPN
easat-7238	183	80	)	)	PUNCT
easat-7238	183	81	163	163	NUM
easat-7238	183	82	1.0	1.0	NUM
easat-7238	183	83	5.0	5.0	NUM
easat-7238	183	84	3.351	3.351	NUM
easat-7238	183	85	0.8555	0.8555	NUM
easat-7238	183	86	4.2	4.2	NUM
easat-7238	183	87	.	.	PUNCT
easat-7238	184	1	quantitative	quantitative	ADJ
easat-7238	184	2	research	research	NOUN
easat-7238	184	3	results	result	VERB
easat-7238	184	4	4.2.1	4.2.1	NUM
easat-7238	184	5	.	.	PUNCT
easat-7238	185	1	measurement	measurement	NOUN
easat-7238	185	2	model	model	PROPN
easat-7238	185	3	validation	validation	NOUN
easat-7238	185	4	results	result	VERB
easat-7238	185	5	reliability	reliability	NOUN
easat-7238	185	6	test	test	NOUN
easat-7238	185	7	of	of	ADP
easat-7238	185	8	factors	factor	NOUN
easat-7238	185	9	(	(	PUNCT
easat-7238	185	10	cronbach	cronbach	PROPN
easat-7238	185	11	’s	’s	PART
easat-7238	185	12	alpha	alpha	NOUN
easat-7238	185	13	)	)	PUNCT
easat-7238	185	14	(	(	PUNCT
easat-7238	185	15	see	see	VERB
easat-7238	185	16	table	table	NOUN
easat-7238	185	17	4	4	NUM
easat-7238	185	18	)	)	PUNCT
easat-7238	185	19	.	.	PUNCT
easat-7238	186	1	the	the	DET
easat-7238	186	2	results	result	NOUN
easat-7238	186	3	of	of	ADP
easat-7238	186	4	the	the	DET
easat-7238	186	5	cronbach	cronbach	NOUN
easat-7238	186	6	’s	’s	PART
easat-7238	186	7	alpha	alpha	NOUN
easat-7238	186	8	test	test	NOUN
easat-7238	186	9	indicate	indicate	VERB
easat-7238	186	10	that	that	SCONJ
easat-7238	186	11	all	all	DET
easat-7238	186	12	measurement	measurement	NOUN
easat-7238	186	13	scales	scale	NOUN
easat-7238	186	14	,	,	PUNCT
easat-7238	186	15	including	include	VERB
easat-7238	186	16	business	business	NOUN
easat-7238	186	17	size	size	NOUN
easat-7238	186	18	,	,	PUNCT
easat-7238	186	19	regulatory	regulatory	ADJ
easat-7238	186	20	pressure	pressure	NOUN
easat-7238	186	21	,	,	PUNCT
easat-7238	186	22	stakeholder	stakeholder	NOUN
easat-7238	186	23	pressure	pressure	NOUN
easat-7238	186	24	,	,	PUNCT
easat-7238	186	25	accounting	accounting	NOUN
easat-7238	186	26	staff	staff	NOUN
easat-7238	186	27	competency	competency	NOUN
easat-7238	186	28	,	,	PUNCT
easat-7238	186	29	managerial	managerial	ADJ
easat-7238	186	30	awareness	awareness	NOUN
easat-7238	186	31	,	,	PUNCT
easat-7238	186	32	difficulties	difficulty	NOUN
easat-7238	186	33	in	in	ADP
easat-7238	186	34	implementing	implement	VERB
easat-7238	186	35	environmental	environmental	ADJ
easat-7238	186	36	accounting	accounting	NOUN
easat-7238	186	37	(	(	PUNCT
easat-7238	186	38	ea	ea	NOUN
easat-7238	186	39	)	)	PUNCT
easat-7238	186	40	,	,	PUNCT
easat-7238	186	41	and	and	CCONJ
easat-7238	186	42	the	the	DET
easat-7238	186	43	adoption	adoption	NOUN
easat-7238	186	44	of	of	ADP
easat-7238	186	45	environmental	environmental	ADJ
easat-7238	186	46	accounting	accounting	NOUN
easat-7238	186	47	,	,	PUNCT
easat-7238	186	48	have	have	VERB
easat-7238	186	49	a	a	DET
easat-7238	186	50	cronbach	cronbach	NOUN
easat-7238	186	51	’s	’s	PART
easat-7238	186	52	alpha	alpha	ADV
easat-7238	186	53	greater	great	ADJ
easat-7238	186	54	than	than	ADP
easat-7238	186	55	0.6	0.6	NUM
easat-7238	186	56	,	,	PUNCT
easat-7238	186	57	demonstrating	demonstrate	VERB
easat-7238	186	58	high	high	ADJ
easat-7238	186	59	reliability	reliability	NOUN
easat-7238	186	60	and	and	CCONJ
easat-7238	186	61	strong	strong	ADJ
easat-7238	186	62	internal	internal	ADJ
easat-7238	186	63	consistency	consistency	NOUN
easat-7238	186	64	among	among	ADP
easat-7238	186	65	the	the	DET
easat-7238	186	66	observed	observed	ADJ
easat-7238	186	67	variables	variable	NOUN
easat-7238	186	68	.	.	PUNCT
easat-7238	187	1	the	the	DET
easat-7238	187	2	mean	mean	ADJ
easat-7238	187	3	and	and	CCONJ
easat-7238	187	4	variance	variance	NOUN
easat-7238	187	5	values	value	NOUN
easat-7238	187	6	when	when	SCONJ
easat-7238	187	7	removing	remove	VERB
easat-7238	187	8	individual	individual	ADJ
easat-7238	187	9	variables	variable	NOUN
easat-7238	187	10	did	do	AUX
easat-7238	187	11	not	not	PART
easat-7238	187	12	change	change	VERB
easat-7238	187	13	significantly	significantly	ADV
easat-7238	187	14	,	,	PUNCT
easat-7238	187	15	suggesting	suggest	VERB
easat-7238	187	16	that	that	SCONJ
easat-7238	187	17	the	the	DET
easat-7238	187	18	variables	variable	NOUN
easat-7238	187	19	contribute	contribute	VERB
easat-7238	187	20	balanced	balanced	ADJ
easat-7238	187	21	to	to	ADP
easat-7238	187	22	the	the	DET
easat-7238	187	23	measurement	measurement	NOUN
easat-7238	187	24	scale	scale	NOUN
easat-7238	187	25	.	.	PUNCT
easat-7238	188	1	the	the	DET
easat-7238	188	2	correlation	correlation	NOUN
easat-7238	188	3	coefficients	coefficient	VERB
easat-7238	188	4	between	between	ADP
easat-7238	188	5	each	each	DET
easat-7238	188	6	variable	variable	NOUN
easat-7238	188	7	and	and	CCONJ
easat-7238	188	8	the	the	DET
easat-7238	188	9	total	total	ADJ
easat-7238	188	10	scale	scale	NOUN
easat-7238	188	11	range	range	NOUN
easat-7238	188	12	from	from	ADP
easat-7238	188	13	0.658	0.658	NUM
easat-7238	188	14	to	to	ADP
easat-7238	188	15	0.787	0.787	NUM
easat-7238	188	16	,	,	PUNCT
easat-7238	188	17	confirming	confirm	VERB
easat-7238	188	18	a	a	DET
easat-7238	188	19	strong	strong	ADJ
easat-7238	188	20	relationship	relationship	NOUN
easat-7238	188	21	between	between	ADP
easat-7238	188	22	the	the	DET
easat-7238	188	23	variables	variable	NOUN
easat-7238	188	24	and	and	CCONJ
easat-7238	188	25	the	the	DET
easat-7238	188	26	overall	overall	ADJ
easat-7238	188	27	measurement	measurement	NOUN
easat-7238	188	28	scale	scale	NOUN
easat-7238	188	29	.	.	PUNCT
easat-7238	189	1	the	the	DET
easat-7238	189	2	cronbach	cronbach	NOUN
easat-7238	189	3	’s	’s	PART
easat-7238	189	4	alpha	alpha	NOUN
easat-7238	189	5	values	value	NOUN
easat-7238	189	6	when	when	SCONJ
easat-7238	189	7	removing	remove	VERB
easat-7238	189	8	individual	individual	ADJ
easat-7238	189	9	variables	variable	NOUN
easat-7238	189	10	range	range	VERB
easat-7238	189	11	from	from	ADP
easat-7238	189	12	0.542	0.542	NUM
easat-7238	189	13	to	to	ADP
easat-7238	189	14	0.902	0.902	NUM
easat-7238	189	15	,	,	PUNCT
easat-7238	189	16	all	all	PRON
easat-7238	189	17	of	of	ADP
easat-7238	189	18	which	which	PRON
easat-7238	189	19	are	be	AUX
easat-7238	189	20	considered	consider	VERB
easat-7238	189	21	high	high	ADJ
easat-7238	189	22	,	,	PUNCT
easat-7238	189	23	indicating	indicate	VERB
easat-7238	189	24	that	that	SCONJ
easat-7238	189	25	no	no	DET
easat-7238	189	26	variables	variable	NOUN
easat-7238	189	27	need	need	VERB
easat-7238	189	28	to	to	PART
easat-7238	189	29	be	be	AUX
easat-7238	189	30	removed	remove	VERB
easat-7238	189	31	to	to	PART
easat-7238	189	32	improve	improve	VERB
easat-7238	189	33	reliability	reliability	NOUN
easat-7238	189	34	.	.	PUNCT
easat-7238	190	1	these	these	DET
easat-7238	190	2	results	result	NOUN
easat-7238	190	3	confirm	confirm	VERB
easat-7238	190	4	that	that	SCONJ
easat-7238	190	5	all	all	DET
easat-7238	190	6	measurement	measurement	NOUN
easat-7238	190	7	scales	scale	VERB
easat-7238	190	8	meet	meet	VERB
easat-7238	190	9	the	the	DET
easat-7238	190	10	reliability	reliability	NOUN
easat-7238	190	11	requirements	requirement	NOUN
easat-7238	190	12	and	and	CCONJ
easat-7238	190	13	are	be	AUX
easat-7238	190	14	suitable	suitable	ADJ
easat-7238	190	15	for	for	ADP
easat-7238	190	16	exploratory	exploratory	ADJ
easat-7238	190	17	factor	factor	NOUN
easat-7238	190	18	analysis	analysis	NOUN
easat-7238	190	19	(	(	PUNCT
easat-7238	190	20	efa	efa	PROPN
easat-7238	190	21	)	)	PUNCT
easat-7238	190	22	.	.	PUNCT
easat-7238	191	1	1629	1629	NUM
easat-7238	191	2	edelweiss	edelweiss	PROPN
easat-7238	191	3	applied	apply	VERB
easat-7238	191	4	science	science	NOUN
easat-7238	191	5	and	and	CCONJ
easat-7238	191	6	technology	technology	NOUN
easat-7238	191	7	issn	issn	PROPN
easat-7238	191	8	:	:	PUNCT
easat-7238	191	9	2576	2576	NUM
easat-7238	191	10	-	-	SYM
easat-7238	191	11	8484	8484	NUM
easat-7238	191	12	vol	vol	NOUN
easat-7238	191	13	.	.	PROPN
easat-7238	192	1	9	9	NUM
easat-7238	192	2	,	,	PUNCT
easat-7238	192	3	no	no	INTJ
easat-7238	192	4	.	.	NOUN
easat-7238	192	5	5	5	NUM
easat-7238	192	6	:	:	SYM
easat-7238	192	7	1620	1620	NUM
easat-7238	192	8	-	-	SYM
easat-7238	192	9	1638	1638	NUM
easat-7238	192	10	,	,	PUNCT
easat-7238	192	11	2025	2025	NUM
easat-7238	192	12	doi	doi	NOUN
easat-7238	192	13	:	:	PUNCT
easat-7238	192	14	10.55214/25768484.v9i5.7238	10.55214/25768484.v9i5.7238	NUM
easat-7238	192	15	©	©	PROPN
easat-7238	192	16	2025	2025	NUM
easat-7238	192	17	by	by	ADP
easat-7238	192	18	the	the	DET
easat-7238	192	19	authors	author	NOUN
easat-7238	192	20	;	;	PUNCT
easat-7238	192	21	licensee	licensee	PROPN
easat-7238	192	22	learning	learn	VERB
easat-7238	192	23	gate	gate	NOUN
easat-7238	192	24	table	table	NOUN
easat-7238	192	25	4	4	NUM
easat-7238	192	26	.	.	PUNCT
easat-7238	193	1	cronbach	cronbach	PROPN
easat-7238	193	2	’s	’s	PART
easat-7238	193	3	alpha	alpha	NOUN
easat-7238	193	4	test	test	NOUN
easat-7238	193	5	results	result	NOUN
easat-7238	193	6	for	for	ADP
easat-7238	193	7	the	the	DET
easat-7238	193	8	variables	variable	NOUN
easat-7238	193	9	in	in	ADP
easat-7238	193	10	the	the	DET
easat-7238	193	11	model	model	NOUN
easat-7238	193	12	.	.	PUNCT
easat-7238	194	1	observed	observe	VERB
easat-7238	194	2	variable	variable	NOUN
easat-7238	194	3	mean	mean	VERB
easat-7238	194	4	if	if	SCONJ
easat-7238	194	5	item	item	NOUN
easat-7238	194	6	deleted	delete	VERB
easat-7238	194	7	variance	variance	NOUN
easat-7238	194	8	if	if	SCONJ
easat-7238	194	9	item	item	NOUN
easat-7238	194	10	deleted	delete	VERB
easat-7238	194	11	item	item	NOUN
easat-7238	194	12	-	-	PUNCT
easat-7238	194	13	total	total	NOUN
easat-7238	194	14	correlation	correlation	NOUN
easat-7238	194	15	cronbach	cronbach	NOUN
easat-7238	194	16	's	's	PART
easat-7238	194	17	alpha	alpha	NOUN
easat-7238	194	18	if	if	SCONJ
easat-7238	194	19	item	item	NOUN
easat-7238	194	20	deleted	delete	VERB
easat-7238	194	21	bs	bs	PROPN
easat-7238	194	22	cronbach	cronbach	NOUN
easat-7238	194	23	’s	’s	PART
easat-7238	194	24	alpha	alpha	NOUN
easat-7238	194	25	=	=	NOUN
easat-7238	194	26	0.850	0.850	NUM
easat-7238	194	27	bs1	bs1	VERB
easat-7238	194	28	9.098	9.098	NUM
easat-7238	194	29	6.015	6.015	NUM
easat-7238	194	30	0.754	0.754	NUM
easat-7238	194	31	0.734	0.734	NUM
easat-7238	194	32	bs2	bs2	NOUN
easat-7238	194	33	9.528	9.528	NUM
easat-7238	194	34	5.658	5.658	NUM
easat-7238	194	35	0.787	0.787	NUM
easat-7238	194	36	0.757	0.757	NUM
easat-7238	194	37	bs3	bs3	NOUN
easat-7238	194	38	9.828	9.828	NUM
easat-7238	194	39	6.279	6.279	NUM
easat-7238	194	40	0.673	0.673	NUM
easat-7238	194	41	0.768	0.768	NUM
easat-7238	194	42	bs4	bs4	NOUN
easat-7238	194	43	9.589	9.589	NUM
easat-7238	194	44	6.91	6.91	NUM
easat-7238	194	45	0.658	0.658	NUM
easat-7238	194	46	0.782	0.782	NUM
easat-7238	194	47	rp	rp	NOUN
easat-7238	194	48	cronbach	cronbach	NOUN
easat-7238	194	49	’s	’s	PART
easat-7238	194	50	alpha	alpha	NOUN
easat-7238	194	51	=	=	PUNCT
easat-7238	194	52	0.863	0.863	NUM
easat-7238	194	53	rp1	rp1	NOUN
easat-7238	194	54	9.061	9.061	NUM
easat-7238	194	55	4.453	4.453	NUM
easat-7238	194	56	0.692	0.692	NUM
easat-7238	194	57	0.808	0.808	NUM
easat-7238	194	58	rp2	rp2	VERB
easat-7238	194	59	8.663	8.663	NUM
easat-7238	194	60	4.385	4.385	NUM
easat-7238	194	61	0.704	0.704	NUM
easat-7238	194	62	0.803	0.803	NUM
easat-7238	194	63	rp3	rp3	NOUN
easat-7238	194	64	10.031	10.031	NUM
easat-7238	194	65	3.302	3.302	NUM
easat-7238	194	66	0.743	0.743	NUM
easat-7238	194	67	0.797	0.797	NUM
easat-7238	194	68	rp4	rp4	NOUN
easat-7238	194	69	9.276	9.276	NUM
easat-7238	195	1	4.448	4.448	NUM
easat-7238	195	2	0.662	0.662	NUM
easat-7238	195	3	0.818	0.818	NUM
easat-7238	195	4	sp	sp	ADP
easat-7238	195	5	cronbach	cronbach	NOUN
easat-7238	195	6	’s	’s	PART
easat-7238	195	7	alpha	alpha	NOUN
easat-7238	195	8	=	=	PUNCT
easat-7238	195	9	0.660	0.660	NUM
easat-7238	195	10	sp1	sp1	NOUN
easat-7238	195	11	9.288	9.288	NUM
easat-7238	195	12	2.762	2.762	NUM
easat-7238	195	13	0.568	0.568	NUM
easat-7238	195	14	0.697	0.697	NUM
easat-7238	195	15	sp2	sp2	NOUN
easat-7238	195	16	8.681	8.681	NUM
easat-7238	195	17	2.811	2.811	NUM
easat-7238	195	18	0.476	0.476	NUM
easat-7238	195	19	0.628	0.628	NUM
easat-7238	195	20	sp3	sp3	NOUN
easat-7238	195	21	8.982	8.982	NUM
easat-7238	195	22	2.747	2.747	NUM
easat-7238	195	23	0.608	0.608	NUM
easat-7238	195	24	0.542	0.542	NUM
easat-7238	195	25	sp4	sp4	NOUN
easat-7238	195	26	9.141	9.141	NUM
easat-7238	195	27	2.628	2.628	NUM
easat-7238	195	28	0.504	0.504	NUM
easat-7238	195	29	0.613	0.613	NUM
easat-7238	195	30	ca	can	AUX
easat-7238	195	31	cronbach	cronbach	VERB
easat-7238	195	32	’s	’s	PART
easat-7238	195	33	alpha	alpha	NOUN
easat-7238	195	34	=	=	PUNCT
easat-7238	195	35	0.714	0.714	NUM
easat-7238	195	36	ca1	ca1	NOUN
easat-7238	195	37	6.393	6.393	NUM
easat-7238	195	38	3.808	3.808	NUM
easat-7238	195	39	0.516	0.516	NUM
easat-7238	195	40	0.703	0.703	NUM
easat-7238	195	41	ca2	ca2	PROPN
easat-7238	195	42	6.81	6.81	NUM
easat-7238	195	43	3.513	3.513	NUM
easat-7238	195	44	0.681	0.681	NUM
easat-7238	195	45	0.668	0.668	NUM
easat-7238	195	46	ca3	ca3	NOUN
easat-7238	195	47	6.387	6.387	NUM
easat-7238	195	48	3.708	3.708	NUM
easat-7238	195	49	0.625	0.625	NUM
easat-7238	195	50	0.615	0.615	NUM
easat-7238	195	51	ca4	ca4	NOUN
easat-7238	195	52	6.227	6.227	NUM
easat-7238	195	53	3.164	3.164	NUM
easat-7238	195	54	0.559	0.559	NUM
easat-7238	195	55	0.667	0.667	NUM
easat-7238	195	56	ma	ma	PROPN
easat-7238	195	57	cronbach	cronbach	PROPN
easat-7238	195	58	’s	’s	PART
easat-7238	195	59	alpha	alpha	NOUN
easat-7238	195	60	=	=	SYM
easat-7238	195	61	0.821	0.821	NUM
easat-7238	195	62	ma1	ma1	PROPN
easat-7238	195	63	8.362	8.362	NUM
easat-7238	195	64	4.776	4.776	NUM
easat-7238	195	65	0.578	0.578	NUM
easat-7238	195	66	0.803	0.803	NUM
easat-7238	195	67	ma2	ma2	NOUN
easat-7238	195	68	7.847	7.847	NUM
easat-7238	195	69	4.785	4.785	NUM
easat-7238	195	70	0.644	0.644	NUM
easat-7238	195	71	0.774	0.774	NUM
easat-7238	195	72	ma3	ma3	PROPN
easat-7238	195	73	8.38	8.38	NUM
easat-7238	195	74	4.509	4.509	NUM
easat-7238	195	75	0.689	0.689	NUM
easat-7238	195	76	0.752	0.752	NUM
easat-7238	195	77	ma4	ma4	NOUN
easat-7238	195	78	8.613	8.613	NUM
easat-7238	195	79	4.337	4.337	NUM
easat-7238	195	80	0.664	0.664	NUM
easat-7238	195	81	0.764	0.764	NUM
easat-7238	195	82	di	di	NOUN
easat-7238	195	83	cronbach	cronbach	NOUN
easat-7238	195	84	’s	’s	PART
easat-7238	195	85	alpha	alpha	NOUN
easat-7238	195	86	=	=	PUNCT
easat-7238	195	87	0.885	0.885	NUM
easat-7238	195	88	di1	di1	NOUN
easat-7238	195	89	10.908	10.908	NUM
easat-7238	195	90	5.405	5.405	NUM
easat-7238	195	91	0.794	0.794	NUM
easat-7238	195	92	0.833	0.833	NUM
easat-7238	195	93	di2	di2	PROPN
easat-7238	195	94	10.393	10.393	NUM
easat-7238	195	95	5.45	5.45	NUM
easat-7238	195	96	0.772	0.772	NUM
easat-7238	195	97	0.841	0.841	NUM
easat-7238	195	98	di3	di3	VERB
easat-7238	195	99	10.675	10.675	NUM
easat-7238	195	100	5.591	5.591	NUM
easat-7238	195	101	0.722	0.722	NUM
easat-7238	195	102	0.86	0.86	NUM
easat-7238	195	103	di4	di4	NOUN
easat-7238	195	104	11.018	11.018	NUM
easat-7238	195	105	5.426	5.426	NUM
easat-7238	195	106	0.705	0.705	NUM
easat-7238	195	107	0.869	0.869	NUM
easat-7238	195	108	ema	ema	PROPN
easat-7238	195	109	cronbach	cronbach	PROPN
easat-7238	195	110	’s	’s	PART
easat-7238	195	111	alpha	alpha	NOUN
easat-7238	195	112	=	=	PUNCT
easat-7238	195	113	0.910	0.910	NUM
easat-7238	195	114	ema1	ema1	PROPN
easat-7238	195	115	13.178	13.178	NUM
easat-7238	195	116	13.011	13.011	NUM
easat-7238	195	117	0.674	0.674	NUM
easat-7238	195	118	0.905	0.905	NUM
easat-7238	195	119	ema2	ema2	PROPN
easat-7238	195	120	12.693	12.693	NUM
easat-7238	195	121	12.449	12.449	NUM
easat-7238	195	122	0.772	0.772	NUM
easat-7238	195	123	0.891	0.891	NUM
easat-7238	195	124	ema3	ema3	ADJ
easat-7238	195	125	12.448	12.448	NUM
easat-7238	195	126	12.311	12.311	NUM
easat-7238	195	127	0.82	0.82	NUM
easat-7238	195	128	0.884	0.884	NUM
easat-7238	195	129	ema4	ema4	NOUN
easat-7238	195	130	12.969	12.969	NUM
easat-7238	195	131	12.499	12.499	NUM
easat-7238	195	132	0.774	0.774	NUM
easat-7238	195	133	0.891	0.891	NUM
easat-7238	195	134	ema5	ema5	PROPN
easat-7238	195	135	13.939	13.939	NUM
easat-7238	195	136	12.539	12.539	NUM
easat-7238	195	137	0.768	0.768	NUM
easat-7238	195	138	0.892	0.892	NUM
easat-7238	195	139	ema6	ema6	VERB
easat-7238	195	140	14.282	14.282	NUM
easat-7238	195	141	13.13	13.13	NUM
easat-7238	195	142	0.692	0.692	NUM
easat-7238	195	143	0.902	0.902	NUM
easat-7238	195	144	4.2.2	4.2.2	NUM
easat-7238	195	145	.	.	PUNCT
easat-7238	196	1	for	for	ADP
easat-7238	196	2	the	the	DET
easat-7238	196	3	influential	influential	ADJ
easat-7238	196	4	factors	factor	NOUN
easat-7238	196	5	in	in	ADP
easat-7238	196	6	this	this	DET
easat-7238	196	7	study	study	NOUN
easat-7238	196	8	,	,	PUNCT
easat-7238	196	9	the	the	DET
easat-7238	196	10	author	author	NOUN
easat-7238	196	11	included	include	VERB
easat-7238	196	12	all	all	DET
easat-7238	196	13	24	24	NUM
easat-7238	196	14	observed	observed	ADJ
easat-7238	196	15	variables	variable	NOUN
easat-7238	196	16	in	in	ADP
easat-7238	196	17	the	the	DET
easat-7238	196	18	analysis	analysis	NOUN
easat-7238	196	19	.	.	PUNCT
easat-7238	197	1	when	when	SCONJ
easat-7238	197	2	these	these	DET
easat-7238	197	3	variables	variable	NOUN
easat-7238	197	4	exhibit	exhibit	VERB
easat-7238	197	5	a	a	DET
easat-7238	197	6	strong	strong	ADJ
easat-7238	197	7	correlation	correlation	NOUN
easat-7238	197	8	with	with	ADP
easat-7238	197	9	each	each	DET
easat-7238	197	10	other	other	ADJ
easat-7238	197	11	,	,	PUNCT
easat-7238	197	12	they	they	PRON
easat-7238	197	13	will	will	AUX
easat-7238	197	14	be	be	AUX
easat-7238	197	15	grouped	group	VERB
easat-7238	197	16	together	together	ADV
easat-7238	197	17	into	into	ADP
easat-7238	197	18	sets	set	NOUN
easat-7238	197	19	of	of	ADP
easat-7238	197	20	variables	variable	NOUN
easat-7238	197	21	and	and	CCONJ
easat-7238	197	22	presented	present	VERB
easat-7238	197	23	as	as	ADP
easat-7238	197	24	factors	factor	NOUN
easat-7238	197	25	influencing	influence	VERB
easat-7238	197	26	environmental	environmental	ADJ
easat-7238	197	27	accounting	accounting	NOUN
easat-7238	197	28	in	in	ADP
easat-7238	197	29	manufacturing	manufacturing	NOUN
easat-7238	197	30	enterprises	enterprise	NOUN
easat-7238	197	31	in	in	ADP
easat-7238	197	32	hanoi	hanoi	PROPN
easat-7238	197	33	.	.	PUNCT
easat-7238	198	1	for	for	ADP
easat-7238	198	2	the	the	DET
easat-7238	198	3	factor	factor	NOUN
easat-7238	198	4	analysis	analysis	NOUN
easat-7238	198	5	,	,	PUNCT
easat-7238	198	6	the	the	DET
easat-7238	198	7	study	study	NOUN
easat-7238	198	8	set	set	VERB
easat-7238	198	9	up	up	ADP
easat-7238	198	10	two	two	NUM
easat-7238	198	11	hypotheses	hypothesis	NOUN
easat-7238	198	12	:	:	PUNCT
easat-7238	198	13	null	null	ADJ
easat-7238	198	14	hypothesis	hypothesis	NOUN
easat-7238	198	15	(	(	PUNCT
easat-7238	198	16	h0	h0	PROPN
easat-7238	198	17	):	):	PUNCT
easat-7238	198	18	the	the	DET
easat-7238	198	19	variables	variable	NOUN
easat-7238	198	20	in	in	ADP
easat-7238	198	21	the	the	DET
easat-7238	198	22	dataset	dataset	NOUN
easat-7238	198	23	are	be	AUX
easat-7238	198	24	not	not	PART
easat-7238	198	25	correlated	correlate	VERB
easat-7238	198	26	with	with	ADP
easat-7238	198	27	each	each	DET
easat-7238	198	28	other	other	ADJ
easat-7238	198	29	.	.	PUNCT
easat-7238	199	1	alternative	alternative	ADJ
easat-7238	199	2	hypothesis	hypothesis	NOUN
easat-7238	199	3	(	(	PUNCT
easat-7238	199	4	h1	h1	PROPN
easat-7238	199	5	):	):	PUNCT
easat-7238	199	6	the	the	DET
easat-7238	199	7	variables	variable	NOUN
easat-7238	199	8	in	in	ADP
easat-7238	199	9	the	the	DET
easat-7238	199	10	dataset	dataset	NOUN
easat-7238	199	11	are	be	AUX
easat-7238	199	12	correlated	correlate	VERB
easat-7238	199	13	with	with	ADP
easat-7238	199	14	each	each	DET
easat-7238	199	15	other	other	ADJ
easat-7238	199	16	.	.	PUNCT
easat-7238	200	1	1630	1630	PROPN
easat-7238	200	2	edelweiss	edelweiss	PROPN
easat-7238	200	3	applied	apply	VERB
easat-7238	200	4	science	science	NOUN
easat-7238	200	5	and	and	CCONJ
easat-7238	200	6	technology	technology	NOUN
easat-7238	200	7	issn	issn	PROPN
easat-7238	200	8	:	:	PUNCT
easat-7238	200	9	2576	2576	NUM
easat-7238	200	10	-	-	SYM
easat-7238	200	11	8484	8484	NUM
easat-7238	200	12	vol	vol	NOUN
easat-7238	200	13	.	.	PROPN
easat-7238	201	1	9	9	NUM
easat-7238	201	2	,	,	PUNCT
easat-7238	201	3	no	no	INTJ
easat-7238	201	4	.	.	NOUN
easat-7238	201	5	5	5	NUM
easat-7238	201	6	:	:	SYM
easat-7238	201	7	1620	1620	NUM
easat-7238	201	8	-	-	SYM
easat-7238	201	9	1638	1638	NUM
easat-7238	201	10	,	,	PUNCT
easat-7238	201	11	2025	2025	NUM
easat-7238	201	12	doi	doi	NOUN
easat-7238	201	13	:	:	PUNCT
easat-7238	201	14	10.55214/25768484.v9i5.7238	10.55214/25768484.v9i5.7238	NUM
easat-7238	201	15	©	©	PROPN
easat-7238	201	16	2025	2025	NUM
easat-7238	201	17	by	by	ADP
easat-7238	201	18	the	the	DET
easat-7238	201	19	authors	author	NOUN
easat-7238	201	20	;	;	PUNCT
easat-7238	201	21	licensee	licensee	PROPN
easat-7238	201	22	learning	learn	VERB
easat-7238	201	23	gate	gate	NOUN
easat-7238	201	24	table	table	NOUN
easat-7238	201	25	5	5	NUM
easat-7238	201	26	.	.	PUNCT
easat-7238	201	27	kmo	kmo	PROPN
easat-7238	201	28	and	and	CCONJ
easat-7238	201	29	bartlett	bartlett	PROPN
easat-7238	201	30	’s	’s	PART
easat-7238	201	31	test	test	NOUN
easat-7238	201	32	results	result	NOUN
easat-7238	201	33	for	for	ADP
easat-7238	201	34	the	the	DET
easat-7238	201	35	factor	factor	NOUN
easat-7238	201	36	analysis	analysis	NOUN
easat-7238	201	37	of	of	ADP
easat-7238	201	38	influential	influential	ADJ
easat-7238	201	39	factors	factor	NOUN
easat-7238	201	40	.	.	PUNCT
easat-7238	202	1	test	test	NOUN
easat-7238	202	2	value	value	NOUN
easat-7238	202	3	kaiser	kaiser	PROPN
easat-7238	202	4	-	-	PUNCT
easat-7238	202	5	meyer	meyer	PROPN
easat-7238	202	6	-	-	PUNCT
easat-7238	202	7	olkin	olkin	PROPN
easat-7238	202	8	(	(	PUNCT
easat-7238	202	9	kmo	kmo	NOUN
easat-7238	202	10	)	)	PUNCT
easat-7238	202	11	0.864	0.864	NUM
easat-7238	202	12	bartlett	bartlett	PROPN
easat-7238	202	13	’s	’s	PART
easat-7238	202	14	test	test	NOUN
easat-7238	202	15	of	of	ADP
easat-7238	202	16	sphericity	sphericity	PROPN
easat-7238	202	17	chi	chi	ADJ
easat-7238	202	18	-	-	PUNCT
easat-7238	202	19	square	square	ADJ
easat-7238	202	20	value	value	NOUN
easat-7238	202	21	3692.368	3692.368	NUM
easat-7238	202	22	degrees	degree	NOUN
easat-7238	202	23	of	of	ADP
easat-7238	202	24	freedom	freedom	NOUN
easat-7238	202	25	197	197	NUM
easat-7238	202	26	sig	sig	NOUN
easat-7238	202	27	(	(	PUNCT
easat-7238	202	28	p	p	NOUN
easat-7238	202	29	-	-	PUNCT
easat-7238	202	30	value	value	NOUN
easat-7238	202	31	)	)	PUNCT
easat-7238	202	32	0.000	0.000	NUM
easat-7238	202	33	the	the	DET
easat-7238	202	34	results	result	NOUN
easat-7238	202	35	show	show	VERB
easat-7238	202	36	that	that	SCONJ
easat-7238	202	37	bartlett	bartlett	PROPN
easat-7238	202	38	’s	’s	PART
easat-7238	202	39	test	test	NOUN
easat-7238	202	40	yields	yield	VERB
easat-7238	202	41	a	a	DET
easat-7238	202	42	significance	significance	NOUN
easat-7238	202	43	value	value	NOUN
easat-7238	202	44	(	(	PUNCT
easat-7238	202	45	p	p	NOUN
easat-7238	202	46	-	-	PUNCT
easat-7238	202	47	value	value	NOUN
easat-7238	202	48	)	)	PUNCT
easat-7238	202	49	of	of	ADP
easat-7238	202	50	0.000	0.000	NUM
easat-7238	202	51	<	<	X
easat-7238	202	52	0.05	0.05	NUM
easat-7238	202	53	,	,	PUNCT
easat-7238	202	54	thus	thus	ADV
easat-7238	202	55	the	the	DET
easat-7238	202	56	null	null	ADJ
easat-7238	202	57	hypothesis	hypothesis	NOUN
easat-7238	202	58	(	(	PUNCT
easat-7238	202	59	h0	h0	PROPN
easat-7238	202	60	)	)	PUNCT
easat-7238	202	61	is	be	AUX
easat-7238	202	62	rejected	reject	VERB
easat-7238	202	63	,	,	PUNCT
easat-7238	202	64	and	and	CCONJ
easat-7238	202	65	we	we	PRON
easat-7238	202	66	accept	accept	VERB
easat-7238	202	67	the	the	DET
easat-7238	202	68	alternative	alternative	ADJ
easat-7238	202	69	hypothesis	hypothesis	NOUN
easat-7238	202	70	(	(	PUNCT
easat-7238	202	71	h1	h1	PROPN
easat-7238	202	72	)	)	PUNCT
easat-7238	202	73	,	,	PUNCT
easat-7238	202	74	indicating	indicate	VERB
easat-7238	202	75	that	that	SCONJ
easat-7238	202	76	the	the	DET
easat-7238	202	77	variables	variable	NOUN
easat-7238	202	78	are	be	AUX
easat-7238	202	79	correlated	correlate	VERB
easat-7238	202	80	with	with	ADP
easat-7238	202	81	each	each	DET
easat-7238	202	82	other	other	ADJ
easat-7238	202	83	.	.	PUNCT
easat-7238	203	1	furthermore	furthermore	ADV
easat-7238	203	2	,	,	PUNCT
easat-7238	203	3	the	the	DET
easat-7238	203	4	factor	factor	NOUN
easat-7238	203	5	analysis	analysis	NOUN
easat-7238	203	6	is	be	AUX
easat-7238	203	7	appropriate	appropriate	ADJ
easat-7238	203	8	for	for	ADP
easat-7238	203	9	grouping	group	VERB
easat-7238	203	10	the	the	DET
easat-7238	203	11	variables	variable	NOUN
easat-7238	203	12	together	together	ADV
easat-7238	203	13	,	,	PUNCT
easat-7238	203	14	and	and	CCONJ
easat-7238	203	15	the	the	DET
easat-7238	203	16	data	data	NOUN
easat-7238	203	17	is	be	AUX
easat-7238	203	18	suitable	suitable	ADJ
easat-7238	203	19	for	for	ADP
easat-7238	203	20	factor	factor	NOUN
easat-7238	203	21	analysis	analysis	NOUN
easat-7238	203	22	,	,	PUNCT
easat-7238	203	23	as	as	SCONJ
easat-7238	203	24	indicated	indicate	VERB
easat-7238	203	25	by	by	ADP
easat-7238	203	26	the	the	DET
easat-7238	203	27	kmo	kmo	PROPN
easat-7238	203	28	value	value	NOUN
easat-7238	203	29	of	of	ADP
easat-7238	203	30	0.864	0.864	NUM
easat-7238	203	31	,	,	PUNCT
easat-7238	203	32	which	which	PRON
easat-7238	203	33	is	be	AUX
easat-7238	203	34	greater	great	ADJ
easat-7238	203	35	than	than	ADP
easat-7238	203	36	0.5	0.5	NUM
easat-7238	203	37	.	.	PUNCT
easat-7238	203	38	table	table	NOUN
easat-7238	203	39	6	6	NUM
easat-7238	203	40	.	.	PUNCT
easat-7238	203	41	results	result	NOUN
easat-7238	203	42	of	of	ADP
easat-7238	203	43	the	the	DET
easat-7238	203	44	total	total	ADJ
easat-7238	203	45	variance	variance	NOUN
easat-7238	203	46	explained	explain	VERB
easat-7238	203	47	in	in	ADP
easat-7238	203	48	efa	efa	PROPN
easat-7238	203	49	analysis	analysis	NOUN
easat-7238	203	50	.	.	PUNCT
easat-7238	204	1	factor	factor	NOUN
easat-7238	204	2	initial	initial	NOUN
easat-7238	204	3	eigenvalues	eigenvalue	VERB
easat-7238	204	4	total	total	ADJ
easat-7238	204	5	squared	square	VERB
easat-7238	204	6	loadings	loading	NOUN
easat-7238	204	7	extracted	extract	VERB
easat-7238	204	8	factor	factor	NOUN
easat-7238	204	9	initial	initial	NOUN
easat-7238	204	10	eigenvalues	eigenvalue	VERB
easat-7238	204	11	total	total	ADJ
easat-7238	204	12	%	%	NOUN
easat-7238	204	13	of	of	ADP
easat-7238	204	14	variance	variance	NOUN
easat-7238	204	15	%	%	NOUN
easat-7238	204	16	cumulative	cumulative	ADJ
easat-7238	204	17	total	total	NOUN
easat-7238	204	18	1	1	NUM
easat-7238	204	19	7.686	7.686	NUM
easat-7238	204	20	32.024	32.024	NUM
easat-7238	204	21	32.024	32.024	NUM
easat-7238	204	22	7.686	7.686	NUM
easat-7238	204	23	2	2	NUM
easat-7238	204	24	2.916	2.916	NUM
easat-7238	204	25	10.983	10.983	NUM
easat-7238	204	26	40.007	40.007	NUM
easat-7238	204	27	2.916	2.916	NUM
easat-7238	204	28	3	3	NUM
easat-7238	204	29	1.639	1.639	NUM
easat-7238	204	30	7.830	7.830	NUM
easat-7238	204	31	46.837	46.837	NUM
easat-7238	204	32	1.639	1.639	NUM
easat-7238	204	33	4	4	NUM
easat-7238	204	34	1.358	1.358	NUM
easat-7238	204	35	6.680	6.680	NUM
easat-7238	204	36	52.496	52.496	NUM
easat-7238	204	37	1.358	1.358	NUM
easat-7238	204	38	5	5	NUM
easat-7238	204	39	1.299	1.299	NUM
easat-7238	204	40	5.413	5.413	NUM
easat-7238	204	41	57.909	57.909	NUM
easat-7238	204	42	1.299	1.299	NUM
easat-7238	204	43	6	6	NUM
easat-7238	204	44	1.095	1.095	NUM
easat-7238	204	45	5.162	5.162	NUM
easat-7238	204	46	70.471	70.471	NUM
easat-7238	204	47	1.095	1.095	NUM
easat-7238	204	48	the	the	DET
easat-7238	204	49	results	result	NOUN
easat-7238	204	50	of	of	ADP
easat-7238	204	51	the	the	DET
easat-7238	204	52	efa	efa	PROPN
easat-7238	204	53	run	run	VERB
easat-7238	204	54	for	for	ADP
easat-7238	204	55	the	the	DET
easat-7238	204	56	six	six	NUM
easat-7238	204	57	independent	independent	ADJ
easat-7238	204	58	variables	variable	NOUN
easat-7238	204	59	(	(	PUNCT
easat-7238	204	60	ba	ba	NOUN
easat-7238	204	61	,	,	PUNCT
easat-7238	204	62	rp	rp	NOUN
easat-7238	204	63	,	,	PUNCT
easat-7238	204	64	sp	sp	NOUN
easat-7238	204	65	,	,	PUNCT
easat-7238	204	66	ca	ca	PROPN
easat-7238	204	67	,	,	PUNCT
easat-7238	204	68	ma	ma	PROPN
easat-7238	204	69	,	,	PUNCT
easat-7238	204	70	di	di	NOUN
easat-7238	204	71	)	)	PUNCT
easat-7238	204	72	show	show	VERB
easat-7238	204	73	that	that	SCONJ
easat-7238	204	74	the	the	DET
easat-7238	204	75	24	24	NUM
easat-7238	204	76	observed	observed	ADJ
easat-7238	204	77	variables	variable	NOUN
easat-7238	204	78	were	be	AUX
easat-7238	204	79	grouped	group	VERB
easat-7238	204	80	into	into	ADP
easat-7238	204	81	six	six	NUM
easat-7238	204	82	factors	factor	NOUN
easat-7238	204	83	,	,	PUNCT
easat-7238	204	84	confirming	confirm	VERB
easat-7238	204	85	that	that	SCONJ
easat-7238	204	86	the	the	DET
easat-7238	204	87	factor	factor	NOUN
easat-7238	204	88	analysis	analysis	NOUN
easat-7238	204	89	is	be	AUX
easat-7238	204	90	suitable	suitable	ADJ
easat-7238	204	91	for	for	ADP
easat-7238	204	92	the	the	DET
easat-7238	204	93	real	real	ADJ
easat-7238	204	94	-	-	PUNCT
easat-7238	204	95	world	world	NOUN
easat-7238	204	96	data	datum	NOUN
easat-7238	204	97	.	.	PUNCT
easat-7238	205	1	the	the	DET
easat-7238	205	2	extracted	extract	VERB
easat-7238	205	3	variance	variance	NOUN
easat-7238	205	4	of	of	ADP
easat-7238	205	5	70.643	70.643	NUM
easat-7238	205	6	%	%	NOUN
easat-7238	205	7	indicates	indicate	VERB
easat-7238	205	8	that	that	SCONJ
easat-7238	205	9	five	five	NUM
easat-7238	205	10	factors	factor	NOUN
easat-7238	205	11	explain	explain	VERB
easat-7238	205	12	70.471	70.471	NUM
easat-7238	205	13	%	%	NOUN
easat-7238	205	14	of	of	ADP
easat-7238	205	15	the	the	DET
easat-7238	205	16	variability	variability	NOUN
easat-7238	205	17	in	in	ADP
easat-7238	205	18	the	the	DET
easat-7238	205	19	data	data	NOUN
easat-7238	205	20	,	,	PUNCT
easat-7238	205	21	suggesting	suggest	VERB
easat-7238	205	22	that	that	SCONJ
easat-7238	205	23	the	the	DET
easat-7238	205	24	resulting	result	VERB
easat-7238	205	25	scales	scale	NOUN
easat-7238	205	26	are	be	AUX
easat-7238	205	27	acceptable	acceptable	ADJ
easat-7238	205	28	.	.	PUNCT
easat-7238	206	1	the	the	DET
easat-7238	206	2	extraction	extraction	NOUN
easat-7238	206	3	stopped	stop	VERB
easat-7238	206	4	at	at	ADP
easat-7238	206	5	the	the	DET
easat-7238	206	6	sixth	sixth	ADJ
easat-7238	206	7	factor	factor	NOUN
easat-7238	206	8	with	with	ADP
easat-7238	206	9	an	an	DET
easat-7238	206	10	eigenvalue	eigenvalue	NOUN
easat-7238	206	11	of	of	ADP
easat-7238	206	12	1.095	1.095	NUM
easat-7238	206	13	.	.	PUNCT
easat-7238	207	1	all	all	DET
easat-7238	207	2	factor	factor	NOUN
easat-7238	207	3	loadings	loading	NOUN
easat-7238	207	4	are	be	AUX
easat-7238	207	5	greater	great	ADJ
easat-7238	207	6	than	than	ADP
easat-7238	207	7	0.55	0.55	NUM
easat-7238	207	8	,	,	PUNCT
easat-7238	207	9	with	with	ADP
easat-7238	207	10	the	the	DET
easat-7238	207	11	lowest	low	ADJ
easat-7238	207	12	factor	factor	NOUN
easat-7238	207	13	loading	loading	NOUN
easat-7238	207	14	being	be	AUX
easat-7238	207	15	for	for	ADP
easat-7238	207	16	the	the	DET
easat-7238	207	17	observed	observe	VERB
easat-7238	207	18	variable	variable	ADJ
easat-7238	207	19	sp1	sp1	NOUN
easat-7238	207	20	with	with	ADP
easat-7238	207	21	a	a	DET
easat-7238	207	22	loading	loading	NOUN
easat-7238	207	23	coefficient	coefficient	NOUN
easat-7238	207	24	of	of	ADP
easat-7238	207	25	0.578	0.578	NUM
easat-7238	207	26	.	.	PUNCT
easat-7238	208	1	table	table	NOUN
easat-7238	208	2	7	7	NUM
easat-7238	208	3	.	.	PUNCT
easat-7238	208	4	factor	factor	NOUN
easat-7238	208	5	loadings	loading	NOUN
easat-7238	208	6	in	in	ADP
easat-7238	208	7	the	the	DET
easat-7238	208	8	efa	efa	PROPN
easat-7238	208	9	analysis	analysis	NOUN
easat-7238	208	10	of	of	ADP
easat-7238	208	11	the	the	DET
easat-7238	208	12	influential	influential	ADJ
easat-7238	208	13	factors	factor	NOUN
easat-7238	208	14	.	.	PUNCT
easat-7238	209	1	observed	observe	VERB
easat-7238	209	2	variable	variable	ADJ
easat-7238	209	3	factor	factor	NOUN
easat-7238	209	4	1	1	NUM
easat-7238	209	5	2	2	NUM
easat-7238	209	6	3	3	NUM
easat-7238	209	7	4	4	NUM
easat-7238	209	8	5	5	NUM
easat-7238	209	9	6	6	NUM
easat-7238	209	10	di3	di3	NOUN
easat-7238	209	11	-0.838	-0.838	PUNCT
easat-7238	209	12	di2	di2	NOUN
easat-7238	209	13	-0.835	-0.835	ADJ
easat-7238	209	14	di1	di1	NOUN
easat-7238	209	15	-0.795	-0.795	PUNCT
easat-7238	209	16	di4	di4	NOUN
easat-7238	209	17	-0.789	-0.789	ADV
easat-7238	209	18	rp2	rp2	VERB
easat-7238	209	19	0.884	0.884	NUM
easat-7238	209	20	rp1	rp1	NOUN
easat-7238	209	21	0.875	0.875	NUM
easat-7238	209	22	rp3	rp3	NOUN
easat-7238	209	23	0.861	0.861	NUM
easat-7238	209	24	rp4	rp4	NOUN
easat-7238	209	25	0.845	0.845	NUM
easat-7238	209	26	bs1	bs1	NOUN
easat-7238	209	27	0.836	0.836	NUM
easat-7238	209	28	bs2	bs2	PROPN
easat-7238	209	29	0.827	0.827	NUM
easat-7238	209	30	sb3	sb3	PROPN
easat-7238	209	31	0.791	0.791	NUM
easat-7238	209	32	sb4	sb4	NOUN
easat-7238	209	33	0.780	0.780	NUM
easat-7238	209	34	ca3	ca3	NOUN
easat-7238	209	35	0.823	0.823	NUM
easat-7238	209	36	ca2	ca2	PROPN
easat-7238	209	37	0.811	0.811	NUM
easat-7238	209	38	ca1	ca1	PROPN
easat-7238	209	39	0.784	0.784	NUM
easat-7238	209	40	ca4	ca4	NOUN
easat-7238	209	41	0.772	0.772	NUM
easat-7238	209	42	ma3	ma3	PROPN
easat-7238	209	43	0.765	0.765	NUM
easat-7238	209	44	ma4	ma4	NOUN
easat-7238	209	45	0.758	0.758	NUM
easat-7238	209	46	ma2	ma2	NOUN
easat-7238	209	47	0.743	0.743	NUM
easat-7238	209	48	1631	1631	NUM
easat-7238	209	49	edelweiss	edelweiss	PROPN
easat-7238	209	50	applied	apply	VERB
easat-7238	209	51	science	science	NOUN
easat-7238	209	52	and	and	CCONJ
easat-7238	209	53	technology	technology	NOUN
easat-7238	209	54	issn	issn	PROPN
easat-7238	209	55	:	:	PUNCT
easat-7238	209	56	2576	2576	NUM
easat-7238	209	57	-	-	SYM
easat-7238	209	58	8484	8484	NUM
easat-7238	209	59	vol	vol	NOUN
easat-7238	209	60	.	.	PROPN
easat-7238	210	1	9	9	NUM
easat-7238	210	2	,	,	PUNCT
easat-7238	210	3	no	no	INTJ
easat-7238	210	4	.	.	NOUN
easat-7238	210	5	5	5	NUM
easat-7238	210	6	:	:	SYM
easat-7238	210	7	1620	1620	NUM
easat-7238	210	8	-	-	SYM
easat-7238	210	9	1638	1638	NUM
easat-7238	210	10	,	,	PUNCT
easat-7238	210	11	2025	2025	NUM
easat-7238	210	12	doi	doi	NOUN
easat-7238	210	13	:	:	PUNCT
easat-7238	210	14	10.55214/25768484.v9i5.7238	10.55214/25768484.v9i5.7238	NUM
easat-7238	210	15	©	©	PROPN
easat-7238	210	16	2025	2025	NUM
easat-7238	210	17	by	by	ADP
easat-7238	210	18	the	the	DET
easat-7238	210	19	authors	author	NOUN
easat-7238	210	20	;	;	PUNCT
easat-7238	210	21	licensee	licensee	PROPN
easat-7238	210	22	learning	learn	VERB
easat-7238	210	23	gate	gate	PROPN
easat-7238	210	24	ma1	ma1	PROPN
easat-7238	210	25	0.722	0.722	NUM
easat-7238	210	26	sp2	sp2	VERB
easat-7238	210	27	0.712	0.712	NUM
easat-7238	210	28	sp4	sp4	NOUN
easat-7238	210	29	0.678	0.678	NUM
easat-7238	210	30	sp3	sp3	NOUN
easat-7238	210	31	0.656	0.656	NUM
easat-7238	210	32	sp1	sp1	NOUN
easat-7238	210	33	0.573	0.573	NUM
easat-7238	210	34	for	for	ADP
easat-7238	210	35	the	the	DET
easat-7238	210	36	dependent	dependent	ADJ
easat-7238	210	37	factor	factor	NOUN
easat-7238	210	38	table	table	NOUN
easat-7238	210	39	8	8	NUM
easat-7238	210	40	.	.	PUNCT
easat-7238	211	1	kmo	kmo	PROPN
easat-7238	211	2	and	and	CCONJ
easat-7238	211	3	bartlett	bartlett	PROPN
easat-7238	211	4	's	's	PART
easat-7238	211	5	test	test	NOUN
easat-7238	211	6	results	result	NOUN
easat-7238	211	7	in	in	ADP
easat-7238	211	8	efa	efa	PROPN
easat-7238	211	9	for	for	ADP
easat-7238	211	10	dependent	dependent	ADJ
easat-7238	211	11	factor	factor	NOUN
easat-7238	211	12	.	.	PUNCT
easat-7238	212	1	value	value	PROPN
easat-7238	212	2	kaiser	kaiser	PROPN
easat-7238	212	3	-	-	PUNCT
easat-7238	212	4	meyer	meyer	PROPN
easat-7238	212	5	-	-	PUNCT
easat-7238	212	6	olkin	olkin	PROPN
easat-7238	212	7	(	(	PUNCT
easat-7238	212	8	kmo	kmo	NOUN
easat-7238	212	9	)	)	PUNCT
easat-7238	212	10	0.891	0.891	NUM
easat-7238	212	11	bartlett	bartlett	PROPN
easat-7238	212	12	’s	’s	PART
easat-7238	212	13	test	test	NOUN
easat-7238	212	14	of	of	ADP
easat-7238	212	15	sphericity	sphericity	PROPN
easat-7238	212	16	chi	chi	ADJ
easat-7238	212	17	-	-	PUNCT
easat-7238	212	18	square	square	ADJ
easat-7238	212	19	degrees	degree	NOUN
easat-7238	212	20	of	of	ADP
easat-7238	212	21	freedom	freedom	NOUN
easat-7238	212	22	sig	sig	NOUN
easat-7238	212	23	.	.	PUNCT
easat-7238	213	1	(	(	PUNCT
easat-7238	213	2	p	p	NOUN
easat-7238	213	3	-	-	PUNCT
easat-7238	213	4	value	value	NOUN
easat-7238	213	5	):	):	PUNCT
easat-7238	213	6	0.000	0.000	NUM
easat-7238	213	7	the	the	DET
easat-7238	213	8	results	result	NOUN
easat-7238	213	9	from	from	ADP
easat-7238	213	10	bartlett	bartlett	PROPN
easat-7238	213	11	's	's	PART
easat-7238	213	12	test	test	NOUN
easat-7238	213	13	(	(	PUNCT
easat-7238	213	14	p	p	NOUN
easat-7238	213	15	-	-	PUNCT
easat-7238	213	16	value	value	NOUN
easat-7238	213	17	=	=	NOUN
easat-7238	213	18	0.000	0.000	NUM
easat-7238	213	19	<	<	NOUN
easat-7238	213	20	0.05	0.05	NUM
easat-7238	213	21	)	)	PUNCT
easat-7238	213	22	indicate	indicate	VERB
easat-7238	213	23	that	that	SCONJ
easat-7238	213	24	there	there	PRON
easat-7238	213	25	is	be	VERB
easat-7238	213	26	a	a	DET
easat-7238	213	27	significant	significant	ADJ
easat-7238	213	28	correlation	correlation	NOUN
easat-7238	213	29	among	among	ADP
easat-7238	213	30	the	the	DET
easat-7238	213	31	variables	variable	NOUN
easat-7238	213	32	in	in	ADP
easat-7238	213	33	the	the	DET
easat-7238	213	34	dataset	dataset	NOUN
easat-7238	213	35	,	,	PUNCT
easat-7238	213	36	thus	thus	ADV
easat-7238	213	37	rejecting	reject	VERB
easat-7238	213	38	the	the	DET
easat-7238	213	39	null	null	ADJ
easat-7238	213	40	hypothesis	hypothesis	NOUN
easat-7238	213	41	(	(	PUNCT
easat-7238	213	42	h0	h0	PROPN
easat-7238	213	43	)	)	PUNCT
easat-7238	213	44	and	and	CCONJ
easat-7238	213	45	accepting	accept	VERB
easat-7238	213	46	the	the	DET
easat-7238	213	47	alternative	alternative	ADJ
easat-7238	213	48	hypothesis	hypothesis	NOUN
easat-7238	213	49	(	(	PUNCT
easat-7238	213	50	h1	h1	PROPN
easat-7238	213	51	)	)	PUNCT
easat-7238	213	52	.	.	PUNCT
easat-7238	214	1	additionally	additionally	ADV
easat-7238	214	2	,	,	PUNCT
easat-7238	214	3	the	the	DET
easat-7238	214	4	kmo	kmo	PROPN
easat-7238	214	5	value	value	NOUN
easat-7238	214	6	of	of	ADP
easat-7238	214	7	0.891	0.891	NUM
easat-7238	214	8	,	,	PUNCT
easat-7238	214	9	which	which	PRON
easat-7238	214	10	is	be	AUX
easat-7238	214	11	greater	great	ADJ
easat-7238	214	12	than	than	ADP
easat-7238	214	13	0.5	0.5	NUM
easat-7238	214	14	,	,	PUNCT
easat-7238	214	15	confirms	confirm	VERB
easat-7238	214	16	that	that	SCONJ
easat-7238	214	17	the	the	DET
easat-7238	214	18	data	data	NOUN
easat-7238	214	19	is	be	AUX
easat-7238	214	20	suitable	suitable	ADJ
easat-7238	214	21	for	for	ADP
easat-7238	214	22	conducting	conduct	VERB
easat-7238	214	23	exploratory	exploratory	ADJ
easat-7238	214	24	factor	factor	NOUN
easat-7238	214	25	analysis	analysis	NOUN
easat-7238	214	26	(	(	PUNCT
easat-7238	214	27	efa	efa	PROPN
easat-7238	214	28	)	)	PUNCT
easat-7238	214	29	.	.	PUNCT
easat-7238	215	1	table	table	NOUN
easat-7238	215	2	9	9	NUM
easat-7238	215	3	.	.	PUNCT
easat-7238	215	4	total	total	ADJ
easat-7238	215	5	variance	variance	NOUN
easat-7238	215	6	explained	explain	VERB
easat-7238	215	7	in	in	ADP
easat-7238	215	8	efa	efa	PROPN
easat-7238	215	9	.	.	PUNCT
easat-7238	216	1	factor	factor	PROPN
easat-7238	216	2	eigenvalues	eigenvalue	VERB
easat-7238	216	3	(	(	PUNCT
easat-7238	216	4	initial	initial	ADJ
easat-7238	216	5	)	)	PUNCT
easat-7238	216	6	total	total	ADJ
easat-7238	216	7	sum	sum	NOUN
easat-7238	216	8	of	of	ADP
easat-7238	216	9	squared	square	VERB
easat-7238	216	10	factor	factor	NOUN
easat-7238	216	11	loadings	loading	NOUN
easat-7238	216	12	total	total	ADJ
easat-7238	216	13	%	%	NOUN
easat-7238	216	14	of	of	ADP
easat-7238	216	15	variance	variance	NOUN
easat-7238	216	16	1	1	NUM
easat-7238	216	17	4.149	4.149	NUM
easat-7238	216	18	69.145	69.145	NUM
easat-7238	216	19	the	the	DET
easat-7238	216	20	results	result	NOUN
easat-7238	216	21	presented	present	VERB
easat-7238	216	22	above	above	ADP
easat-7238	216	23	show	show	VERB
easat-7238	216	24	that	that	SCONJ
easat-7238	216	25	the	the	DET
easat-7238	216	26	total	total	ADJ
easat-7238	216	27	explained	explain	VERB
easat-7238	216	28	variance	variance	NOUN
easat-7238	216	29	reaches	reach	VERB
easat-7238	216	30	69.145	69.145	NUM
easat-7238	216	31	%	%	NOUN
easat-7238	216	32	,	,	PUNCT
easat-7238	216	33	which	which	PRON
easat-7238	216	34	is	be	AUX
easat-7238	216	35	greater	great	ADJ
easat-7238	216	36	than	than	ADP
easat-7238	216	37	50	50	NUM
easat-7238	216	38	%	%	NOUN
easat-7238	216	39	.	.	PUNCT
easat-7238	217	1	this	this	PRON
easat-7238	217	2	indicates	indicate	VERB
easat-7238	217	3	that	that	SCONJ
easat-7238	217	4	the	the	DET
easat-7238	217	5	factor	factor	NOUN
easat-7238	217	6	extracted	extract	VERB
easat-7238	217	7	can	can	AUX
easat-7238	217	8	explain	explain	VERB
easat-7238	217	9	69.145	69.145	NUM
easat-7238	217	10	%	%	NOUN
easat-7238	217	11	of	of	ADP
easat-7238	217	12	the	the	DET
easat-7238	217	13	variance	variance	NOUN
easat-7238	217	14	in	in	ADP
easat-7238	217	15	the	the	DET
easat-7238	217	16	data	datum	NOUN
easat-7238	217	17	.	.	PUNCT
easat-7238	218	1	table	table	NOUN
easat-7238	218	2	10	10	NUM
easat-7238	218	3	.	.	PUNCT
easat-7238	219	1	factor	factor	NOUN
easat-7238	219	2	loadings	loading	NOUN
easat-7238	219	3	in	in	ADP
easat-7238	219	4	efa	efa	PROPN
easat-7238	219	5	for	for	ADP
easat-7238	219	6	the	the	DET
easat-7238	219	7	dependent	dependent	ADJ
easat-7238	219	8	factor	factor	NOUN
easat-7238	219	9	.	.	PUNCT
easat-7238	220	1	observed	observe	VERB
easat-7238	220	2	variable	variable	ADJ
easat-7238	220	3	factor	factor	NOUN
easat-7238	220	4	1	1	NUM
easat-7238	220	5	ema3	ema3	PROPN
easat-7238	220	6	0.841	0.841	NUM
easat-7238	220	7	ema4	ema4	PROPN
easat-7238	220	8	0.833	0.833	NUM
easat-7238	220	9	ema2	ema2	PROPN
easat-7238	220	10	0.820	0.820	NUM
easat-7238	220	11	ema5	ema5	NOUN
easat-7238	220	12	0.803	0.803	NUM
easat-7238	220	13	ema6	ema6	PROPN
easat-7238	220	14	0.697	0.697	NUM
easat-7238	220	15	ema1	ema1	PROPN
easat-7238	220	16	0.654	0.654	NUM
easat-7238	220	17	the	the	DET
easat-7238	220	18	factor	factor	NOUN
easat-7238	220	19	loadings	loading	NOUN
easat-7238	220	20	in	in	ADP
easat-7238	220	21	the	the	DET
easat-7238	220	22	table	table	NOUN
easat-7238	220	23	above	above	ADP
easat-7238	220	24	show	show	VERB
easat-7238	220	25	that	that	SCONJ
easat-7238	220	26	all	all	DET
easat-7238	220	27	the	the	DET
easat-7238	220	28	variables	variable	NOUN
easat-7238	220	29	from	from	ADP
easat-7238	220	30	ema1	ema1	PROPN
easat-7238	220	31	to	to	PART
easat-7238	220	32	ema6	ema6	PROPN
easat-7238	220	33	have	have	VERB
easat-7238	220	34	factor	factor	NOUN
easat-7238	220	35	loadings	loading	NOUN
easat-7238	220	36	greater	great	ADJ
easat-7238	220	37	than	than	ADP
easat-7238	220	38	0.5	0.5	NUM
easat-7238	220	39	,	,	PUNCT
easat-7238	220	40	indicating	indicate	VERB
easat-7238	220	41	that	that	SCONJ
easat-7238	220	42	the	the	DET
easat-7238	220	43	measurement	measurement	NOUN
easat-7238	220	44	scales	scale	NOUN
easat-7238	220	45	are	be	AUX
easat-7238	220	46	appropriate	appropriate	ADJ
easat-7238	220	47	for	for	ADP
easat-7238	220	48	the	the	DET
easat-7238	220	49	study	study	NOUN
easat-7238	220	50	.	.	PUNCT
easat-7238	221	1	4.2.3	4.2.3	X
easat-7238	221	2	.	.	PUNCT
easat-7238	222	1	results	result	NOUN
easat-7238	222	2	of	of	ADP
easat-7238	222	3	multivariate	multivariate	NOUN
easat-7238	222	4	regression	regression	NOUN
easat-7238	222	5	model	model	NOUN
easat-7238	222	6	testing	testing	NOUN
easat-7238	222	7	model	model	NOUN
easat-7238	222	8	explanation	explanation	NOUN
easat-7238	222	9	test	test	NOUN
easat-7238	222	10	:	:	PUNCT
easat-7238	222	11	the	the	DET
easat-7238	222	12	general	general	ADJ
easat-7238	222	13	regression	regression	NOUN
easat-7238	222	14	model	model	NOUN
easat-7238	222	15	used	use	VERB
easat-7238	222	16	to	to	PART
easat-7238	222	17	illustrate	illustrate	VERB
easat-7238	222	18	the	the	DET
easat-7238	222	19	impact	impact	NOUN
easat-7238	222	20	of	of	ADP
easat-7238	222	21	the	the	DET
easat-7238	222	22	factors	factor	NOUN
easat-7238	222	23	on	on	ADP
easat-7238	222	24	the	the	DET
easat-7238	222	25	implementation	implementation	NOUN
easat-7238	222	26	of	of	ADP
easat-7238	222	27	environmental	environmental	ADJ
easat-7238	222	28	accounting	accounting	NOUN
easat-7238	222	29	(	(	PUNCT
easat-7238	222	30	ea	ea	NOUN
easat-7238	222	31	)	)	PUNCT
easat-7238	222	32	in	in	ADP
easat-7238	222	33	manufacturing	manufacturing	NOUN
easat-7238	222	34	enterprises	enterprise	NOUN
easat-7238	222	35	(	(	PUNCT
easat-7238	222	36	mes	me	NOUN
easat-7238	222	37	)	)	PUNCT
easat-7238	222	38	in	in	ADP
easat-7238	222	39	hanoi	hanoi	PROPN
easat-7238	222	40	is	be	AUX
easat-7238	222	41	as	as	SCONJ
easat-7238	222	42	follows	follow	VERB
easat-7238	222	43	:	:	PUNCT
easat-7238	222	44	ema=	ema=	PROPN
easat-7238	222	45	β0	β0	PROPN
easat-7238	222	46	+	+	CCONJ
easat-7238	222	47	β1	β1	PROPN
easat-7238	223	1	*	*	PUNCT
easat-7238	223	2	bs	bs	X
easat-7238	223	3	+	+	CCONJ
easat-7238	223	4	β2	β2	PROPN
easat-7238	223	5	*	*	PUNCT
easat-7238	223	6	rp	rp	PROPN
easat-7238	223	7	+	+	CCONJ
easat-7238	223	8	β3	β3	ADJ
easat-7238	223	9	*	*	PUNCT
easat-7238	223	10	sp	sp	ADP
easat-7238	223	11	+	+	X
easat-7238	223	12	β4	β4	PROPN
easat-7238	223	13	*	*	PUNCT
easat-7238	223	14	ca	can	AUX
easat-7238	223	15	+	+	CCONJ
easat-7238	223	16	β5	β5	PROPN
easat-7238	223	17	*	*	ADJ
easat-7238	223	18	ntql	ntql	ADJ
easat-7238	223	19	+	+	CCONJ
easat-7238	223	20	β6	β6	PROPN
easat-7238	223	21	*	*	PUNCT
easat-7238	223	22	di	di	PROPN
easat-7238	223	23	+	+	CCONJ
easat-7238	223	24	ε	ε	PROPN
easat-7238	223	25	the	the	DET
easat-7238	223	26	model	model	NOUN
easat-7238	223	27	’s	’s	PART
easat-7238	223	28	goodness	goodness	NOUN
easat-7238	223	29	-	-	PUNCT
easat-7238	223	30	of	of	ADP
easat-7238	223	31	-	-	PUNCT
easat-7238	223	32	fit	fit	ADJ
easat-7238	223	33	test	test	NOUN
easat-7238	223	34	involves	involve	VERB
easat-7238	223	35	testing	test	VERB
easat-7238	223	36	hypotheses	hypothesis	NOUN
easat-7238	223	37	to	to	PART
easat-7238	223	38	draw	draw	VERB
easat-7238	223	39	conclusions	conclusion	NOUN
easat-7238	223	40	about	about	ADP
easat-7238	223	41	the	the	DET
easat-7238	223	42	model	model	NOUN
easat-7238	223	43	's	's	PART
easat-7238	223	44	adequacy	adequacy	NOUN
easat-7238	223	45	:	:	PUNCT
easat-7238	223	46	null	null	ADJ
easat-7238	223	47	hypothesis	hypothesis	NOUN
easat-7238	223	48	(	(	PUNCT
easat-7238	223	49	h0	h0	NOUN
easat-7238	223	50	):	):	PUNCT
easat-7238	223	51	β1	β1	PROPN
easat-7238	223	52	=	=	SYM
easat-7238	223	53	β2	β2	NOUN
easat-7238	223	54	=	=	NOUN
easat-7238	223	55	β3	β3	ADJ
easat-7238	223	56	=	=	SYM
easat-7238	223	57	β4	β4	PROPN
easat-7238	223	58	=	=	NOUN
easat-7238	223	59	β5	β5	NOUN
easat-7238	223	60	=	=	SYM
easat-7238	223	61	β6=0	β6=0	NOUN
easat-7238	223	62	alternative	alternative	ADJ
easat-7238	223	63	hypothesis	hypothesis	NOUN
easat-7238	223	64	(	(	PUNCT
easat-7238	223	65	h1	h1	PROPN
easat-7238	223	66	):	):	PUNCT
easat-7238	223	67	there	there	PRON
easat-7238	223	68	exists	exist	VERB
easat-7238	223	69	at	at	ADP
easat-7238	223	70	least	least	ADJ
easat-7238	223	71	one	one	NUM
easat-7238	223	72	βi	βi	PRON
easat-7238	223	73	that	that	PRON
easat-7238	223	74	is	be	AUX
easat-7238	223	75	different	different	ADJ
easat-7238	223	76	from	from	ADP
easat-7238	223	77	0	0	NUM
easat-7238	223	78	.	.	PUNCT
easat-7238	224	1	1632	1632	NUM
easat-7238	224	2	edelweiss	edelweiss	PROPN
easat-7238	224	3	applied	apply	VERB
easat-7238	224	4	science	science	NOUN
easat-7238	224	5	and	and	CCONJ
easat-7238	224	6	technology	technology	NOUN
easat-7238	224	7	issn	issn	PROPN
easat-7238	224	8	:	:	PUNCT
easat-7238	224	9	2576	2576	NUM
easat-7238	224	10	-	-	SYM
easat-7238	224	11	8484	8484	NUM
easat-7238	224	12	vol	vol	NOUN
easat-7238	224	13	.	.	PROPN
easat-7238	225	1	9	9	NUM
easat-7238	225	2	,	,	PUNCT
easat-7238	225	3	no	no	INTJ
easat-7238	225	4	.	.	NOUN
easat-7238	225	5	5	5	NUM
easat-7238	225	6	:	:	SYM
easat-7238	225	7	1620	1620	NUM
easat-7238	225	8	-	-	SYM
easat-7238	225	9	1638	1638	NUM
easat-7238	225	10	,	,	PUNCT
easat-7238	225	11	2025	2025	NUM
easat-7238	225	12	doi	doi	NOUN
easat-7238	225	13	:	:	PUNCT
easat-7238	225	14	10.55214/25768484.v9i5.7238	10.55214/25768484.v9i5.7238	NUM
easat-7238	225	15	©	©	PROPN
easat-7238	225	16	2025	2025	NUM
easat-7238	225	17	by	by	ADP
easat-7238	225	18	the	the	DET
easat-7238	225	19	authors	author	NOUN
easat-7238	225	20	;	;	PUNCT
easat-7238	225	21	licensee	licensee	PROPN
easat-7238	225	22	learning	learn	VERB
easat-7238	225	23	gate	gate	NOUN
easat-7238	225	24	if	if	SCONJ
easat-7238	225	25	h1	h1	PROPN
easat-7238	225	26	is	be	AUX
easat-7238	225	27	accepted	accept	VERB
easat-7238	225	28	and	and	CCONJ
easat-7238	225	29	h0	h0	NOUN
easat-7238	225	30	is	be	AUX
easat-7238	225	31	rejected	reject	VERB
easat-7238	225	32	,	,	PUNCT
easat-7238	225	33	this	this	PRON
easat-7238	225	34	indicates	indicate	VERB
easat-7238	225	35	that	that	SCONJ
easat-7238	225	36	the	the	DET
easat-7238	225	37	independent	independent	ADJ
easat-7238	225	38	variables	variable	NOUN
easat-7238	225	39	in	in	ADP
easat-7238	225	40	the	the	DET
easat-7238	225	41	model	model	NOUN
easat-7238	225	42	explain	explain	VERB
easat-7238	225	43	the	the	DET
easat-7238	225	44	changes	change	NOUN
easat-7238	225	45	in	in	ADP
easat-7238	225	46	the	the	DET
easat-7238	225	47	dependent	dependent	ADJ
easat-7238	225	48	variable	variable	NOUN
easat-7238	225	49	,	,	PUNCT
easat-7238	225	50	confirming	confirm	VERB
easat-7238	225	51	that	that	SCONJ
easat-7238	225	52	the	the	DET
easat-7238	225	53	model	model	NOUN
easat-7238	225	54	is	be	AUX
easat-7238	225	55	suitable	suitable	ADJ
easat-7238	225	56	for	for	ADP
easat-7238	225	57	the	the	DET
easat-7238	225	58	study	study	NOUN
easat-7238	225	59	.	.	PUNCT
easat-7238	226	1	table	table	NOUN
easat-7238	226	2	11	11	NUM
easat-7238	226	3	.	.	PUNCT
easat-7238	227	1	r²	r²	NOUN
easat-7238	227	2	coefficient	coefficient	NOUN
easat-7238	227	3	results	result	NOUN
easat-7238	227	4	in	in	ADP
easat-7238	227	5	regression	regression	NOUN
easat-7238	227	6	analysis	analysis	NOUN
easat-7238	227	7	.	.	PUNCT
easat-7238	228	1	model	model	NOUN
easat-7238	228	2	r	r	NOUN
easat-7238	228	3	r²	r²	NOUN
easat-7238	228	4	adjusted	adjust	VERB
easat-7238	228	5	r²	r²	NOUN
easat-7238	228	6	standardized	standardize	VERB
easat-7238	228	7	error	error	NOUN
easat-7238	228	8	of	of	ADP
easat-7238	228	9	prediction	prediction	NOUN
easat-7238	228	10	1	1	NUM
easat-7238	228	11	0.784a	0.784a	NOUN
easat-7238	228	12	0.681	0.681	NUM
easat-7238	228	13	0.673	0.673	NUM
easat-7238	228	14	0.43595	0.43595	NUM
easat-7238	228	15	note	note	NOUN
easat-7238	228	16	:	:	PUNCT
easat-7238	229	1	a.predictors	a.predictor	NOUN
easat-7238	229	2	:	:	PUNCT
easat-7238	229	3	qdtb	qdtb	NOUN
easat-7238	229	4	,	,	PUNCT
easat-7238	229	5	kktb	kktb	PROPN
easat-7238	229	6	,	,	PUNCT
easat-7238	229	7	qmtb	qmtb	NOUN
easat-7238	229	8	,	,	PUNCT
easat-7238	229	9	ntqltb	ntqltb	NOUN
easat-7238	229	10	,	,	PUNCT
easat-7238	229	11	ttdnvtb	ttdnvtb	NOUN
easat-7238	229	12	,	,	PUNCT
easat-7238	229	13	cblqtb	cblqtb	PROPN
easat-7238	229	14	b.	b.	PROPN
easat-7238	229	15	dependent	dependent	ADJ
easat-7238	229	16	variable	variable	NOUN
easat-7238	229	17	:	:	PUNCT
easat-7238	229	18	ktmttb	ktmttb	PROPN
easat-7238	229	19	.	.	PUNCT
easat-7238	230	1	in	in	ADP
easat-7238	230	2	the	the	DET
easat-7238	230	3	model	model	NOUN
easat-7238	230	4	summary	summary	NOUN
easat-7238	230	5	table	table	NOUN
easat-7238	230	6	,	,	PUNCT
easat-7238	230	7	the	the	DET
easat-7238	230	8	adjusted	adjust	VERB
easat-7238	230	9	r	r	NOUN
easat-7238	230	10	square	square	ADJ
easat-7238	230	11	value	value	NOUN
easat-7238	230	12	is	be	AUX
easat-7238	230	13	0.673	0.673	NUM
easat-7238	230	14	,	,	PUNCT
easat-7238	230	15	meaning	mean	VERB
easat-7238	230	16	that	that	SCONJ
easat-7238	230	17	67.3	67.3	NUM
easat-7238	230	18	%	%	NOUN
easat-7238	230	19	of	of	ADP
easat-7238	230	20	the	the	DET
easat-7238	230	21	variance	variance	NOUN
easat-7238	230	22	in	in	ADP
easat-7238	230	23	the	the	DET
easat-7238	230	24	implementation	implementation	NOUN
easat-7238	230	25	of	of	ADP
easat-7238	230	26	environmental	environmental	ADJ
easat-7238	230	27	accounting	accounting	NOUN
easat-7238	230	28	can	can	AUX
easat-7238	230	29	be	be	AUX
easat-7238	230	30	explained	explain	VERB
easat-7238	230	31	by	by	ADP
easat-7238	230	32	the	the	DET
easat-7238	230	33	independent	independent	ADJ
easat-7238	230	34	variables	variable	NOUN
easat-7238	230	35	:	:	PUNCT
easat-7238	230	36	company	company	NOUN
easat-7238	230	37	size	size	NOUN
easat-7238	230	38	(	(	PUNCT
easat-7238	230	39	qm	qm	PROPN
easat-7238	230	40	)	)	PUNCT
easat-7238	230	41	,	,	PUNCT
easat-7238	230	42	regulatory	regulatory	ADJ
easat-7238	230	43	pressure	pressure	NOUN
easat-7238	230	44	(	(	PUNCT
easat-7238	230	45	qd	qd	NOUN
easat-7238	230	46	)	)	PUNCT
easat-7238	230	47	,	,	PUNCT
easat-7238	230	48	pressure	pressure	NOUN
easat-7238	230	49	from	from	ADP
easat-7238	230	50	stakeholders	stakeholder	NOUN
easat-7238	230	51	(	(	PUNCT
easat-7238	230	52	cblq	cblq	NOUN
easat-7238	230	53	)	)	PUNCT
easat-7238	230	54	,	,	PUNCT
easat-7238	230	55	accounting	accounting	NOUN
easat-7238	230	56	staff	staff	NOUN
easat-7238	230	57	competence	competence	NOUN
easat-7238	230	58	(	(	PUNCT
easat-7238	230	59	tdnv	tdnv	NOUN
easat-7238	230	60	)	)	PUNCT
easat-7238	230	61	,	,	PUNCT
easat-7238	230	62	management	management	NOUN
easat-7238	230	63	awareness	awareness	NOUN
easat-7238	230	64	(	(	PUNCT
easat-7238	230	65	ntql	ntql	ADJ
easat-7238	230	66	)	)	PUNCT
easat-7238	230	67	,	,	PUNCT
easat-7238	230	68	and	and	CCONJ
easat-7238	230	69	challenges	challenge	NOUN
easat-7238	230	70	in	in	ADP
easat-7238	230	71	implementing	implement	VERB
easat-7238	230	72	environmental	environmental	ADJ
easat-7238	230	73	accounting	accounting	NOUN
easat-7238	230	74	(	(	PUNCT
easat-7238	230	75	kk	kk	PROPN
easat-7238	230	76	)	)	PUNCT
easat-7238	230	77	.	.	PUNCT
easat-7238	231	1	the	the	DET
easat-7238	231	2	remaining	remain	VERB
easat-7238	231	3	32.7	32.7	NUM
easat-7238	231	4	%	%	NOUN
easat-7238	231	5	is	be	AUX
easat-7238	231	6	attributable	attributable	ADJ
easat-7238	231	7	to	to	ADP
easat-7238	231	8	the	the	DET
easat-7238	231	9	influence	influence	NOUN
easat-7238	231	10	of	of	ADP
easat-7238	231	11	other	other	ADJ
easat-7238	231	12	unmeasured	unmeasured	ADJ
easat-7238	231	13	variables	variable	NOUN
easat-7238	231	14	and	and	CCONJ
easat-7238	231	15	random	random	ADJ
easat-7238	231	16	errors	error	NOUN
easat-7238	231	17	.	.	PUNCT
easat-7238	232	1	goodness	goodness	NOUN
easat-7238	232	2	-	-	PUNCT
easat-7238	232	3	of	of	ADP
easat-7238	232	4	-	-	PUNCT
easat-7238	232	5	fit	fit	NOUN
easat-7238	232	6	test	test	NOUN
easat-7238	232	7	of	of	ADP
easat-7238	232	8	the	the	DET
easat-7238	232	9	model	model	NOUN
easat-7238	232	10	table	table	NOUN
easat-7238	232	11	12	12	NUM
easat-7238	232	12	.	.	PUNCT
easat-7238	233	1	results	result	NOUN
easat-7238	233	2	of	of	ADP
easat-7238	233	3	goodness	goodness	NOUN
easat-7238	233	4	-	-	PUNCT
easat-7238	233	5	of	of	ADP
easat-7238	233	6	-	-	PUNCT
easat-7238	233	7	fit	fit	NOUN
easat-7238	233	8	test	test	NOUN
easat-7238	233	9	in	in	ADP
easat-7238	233	10	regression	regression	NOUN
easat-7238	233	11	analysis	analysis	NOUN
easat-7238	233	12	.	.	PUNCT
easat-7238	234	1	model	model	NOUN
easat-7238	234	2	sum	sum	NOUN
easat-7238	234	3	of	of	ADP
easat-7238	234	4	squares	square	NOUN
easat-7238	234	5	df	df	PROPN
easat-7238	234	6	mean	mean	PROPN
easat-7238	234	7	square	square	PROPN
easat-7238	234	8	f	f	PROPN
easat-7238	234	9	sig	sig	PROPN
easat-7238	234	10	.	.	PUNCT
easat-7238	235	1	regression	regression	VERB
easat-7238	235	2	62.961	62.961	NUM
easat-7238	235	3	6	6	NUM
easat-7238	235	4	10.494	10.494	NUM
easat-7238	235	5	72.977	72.977	NUM
easat-7238	235	6	0	0	NUM
easat-7238	235	7	residual	residual	ADJ
easat-7238	235	8	17.606	17.606	NUM
easat-7238	235	9	156	156	NUM
easat-7238	235	10	0.113	0.113	NUM
easat-7238	235	11	total	total	NOUN
easat-7238	235	12	80.567	80.567	NUM
easat-7238	235	13	162	162	NUM
easat-7238	235	14	note	note	NOUN
easat-7238	235	15	:	:	PUNCT
easat-7238	235	16	a.	a.	NOUN
easat-7238	235	17	dependent	dependent	ADJ
easat-7238	235	18	variable	variable	NOUN
easat-7238	235	19	:	:	PUNCT
easat-7238	235	20	ktmttb	ktmttb	PROPN
easat-7238	235	21	b.	b.	PROPN
easat-7238	235	22	predictors	predictor	NOUN
easat-7238	235	23	:	:	PUNCT
easat-7238	235	24	qdtb	qdtb	NOUN
easat-7238	235	25	,	,	PUNCT
easat-7238	235	26	kktb	kktb	PROPN
easat-7238	235	27	,	,	PUNCT
easat-7238	235	28	qmtb	qmtb	NOUN
easat-7238	235	29	,	,	PUNCT
easat-7238	235	30	ntqltb	ntqltb	NOUN
easat-7238	235	31	,	,	PUNCT
easat-7238	235	32	ttdnvtb	ttdnvtb	NOUN
easat-7238	235	33	,	,	PUNCT
easat-7238	235	34	cblqtb	cblqtb	NOUN
easat-7238	235	35	.	.	PUNCT
easat-7238	236	1	the	the	DET
easat-7238	236	2	results	result	NOUN
easat-7238	236	3	of	of	ADP
easat-7238	236	4	the	the	DET
easat-7238	236	5	anova	anova	PROPN
easat-7238	236	6	test	test	NOUN
easat-7238	236	7	show	show	VERB
easat-7238	236	8	that	that	SCONJ
easat-7238	236	9	the	the	DET
easat-7238	236	10	f	f	PROPN
easat-7238	236	11	value	value	NOUN
easat-7238	236	12	is	be	AUX
easat-7238	236	13	72.977	72.977	NUM
easat-7238	236	14	with	with	ADP
easat-7238	236	15	a	a	DET
easat-7238	236	16	p	p	NOUN
easat-7238	236	17	-	-	PUNCT
easat-7238	236	18	value	value	NOUN
easat-7238	236	19	of	of	ADP
easat-7238	236	20	0.000	0.000	NUM
easat-7238	236	21	<	<	X
easat-7238	236	22	0.05	0.05	NUM
easat-7238	236	23	.	.	PUNCT
easat-7238	237	1	this	this	PRON
easat-7238	237	2	indicates	indicate	VERB
easat-7238	237	3	that	that	SCONJ
easat-7238	237	4	the	the	DET
easat-7238	237	5	regression	regression	NOUN
easat-7238	237	6	model	model	NOUN
easat-7238	237	7	significantly	significantly	ADV
easat-7238	237	8	fits	fit	VERB
easat-7238	237	9	the	the	DET
easat-7238	237	10	data	datum	NOUN
easat-7238	237	11	.	.	PUNCT
easat-7238	238	1	therefore	therefore	ADV
easat-7238	238	2	,	,	PUNCT
easat-7238	238	3	the	the	DET
easat-7238	238	4	null	null	ADJ
easat-7238	238	5	hypothesis	hypothesis	NOUN
easat-7238	238	6	(	(	PUNCT
easat-7238	238	7	h0	h0	PROPN
easat-7238	238	8	)	)	PUNCT
easat-7238	238	9	is	be	AUX
easat-7238	238	10	rejected	reject	VERB
easat-7238	238	11	,	,	PUNCT
easat-7238	238	12	confirming	confirm	VERB
easat-7238	238	13	that	that	SCONJ
easat-7238	238	14	there	there	PRON
easat-7238	238	15	is	be	VERB
easat-7238	238	16	at	at	ADV
easat-7238	238	17	least	least	ADJ
easat-7238	238	18	one	one	NUM
easat-7238	238	19	independent	independent	ADJ
easat-7238	238	20	variable	variable	NOUN
easat-7238	238	21	in	in	ADP
easat-7238	238	22	the	the	DET
easat-7238	238	23	model	model	NOUN
easat-7238	238	24	that	that	PRON
easat-7238	238	25	is	be	AUX
easat-7238	238	26	linearly	linearly	ADV
easat-7238	238	27	related	relate	VERB
easat-7238	238	28	to	to	ADP
easat-7238	238	29	the	the	DET
easat-7238	238	30	dependent	dependent	ADJ
easat-7238	238	31	variable	variable	NOUN
easat-7238	238	32	.	.	PUNCT
easat-7238	239	1	4.2.4	4.2.4	X
easat-7238	239	2	.	.	PUNCT
easat-7238	240	1	testing	test	VERB
easat-7238	240	2	the	the	DET
easat-7238	240	3	regression	regression	NOUN
easat-7238	240	4	coefficients	coefficient	NOUN
easat-7238	240	5	table	table	NOUN
easat-7238	240	6	13	13	NUM
easat-7238	240	7	.	.	PUNCT
easat-7238	241	1	results	result	NOUN
easat-7238	241	2	of	of	ADP
easat-7238	241	3	testing	test	VERB
easat-7238	241	4	the	the	DET
easat-7238	241	5	regression	regression	NOUN
easat-7238	241	6	coefficients	coefficient	NOUN
easat-7238	241	7	.	.	PUNCT
easat-7238	242	1	model	model	NOUN
easat-7238	242	2	unstandardized	unstandardized	ADJ
easat-7238	242	3	coefficients	coefficient	NOUN
easat-7238	242	4	standardized	standardize	VERB
easat-7238	242	5	coefficients	coefficient	NOUN
easat-7238	242	6	t	t	PROPN
easat-7238	242	7	sig	sig	PROPN
easat-7238	242	8	.	.	PUNCT
easat-7238	243	1	multicollinearity	multicollinearity	NOUN
easat-7238	243	2	statistics	statistic	NOUN
easat-7238	243	3	b	b	PROPN
easat-7238	243	4	standard	standard	ADJ
easat-7238	243	5	error	error	NOUN
easat-7238	243	6	beta	beta	NOUN
easat-7238	243	7	tolerance	tolerance	NOUN
easat-7238	243	8	vif	vif	NOUN
easat-7238	243	9	1	1	NUM
easat-7238	243	10	constant	constant	ADJ
easat-7238	243	11	0.618	0.618	NUM
easat-7238	243	12	0.36	0.36	NUM
easat-7238	243	13	2.827	2.827	NUM
easat-7238	243	14	0.005	0.005	NUM
easat-7238	243	15	bstb	bstb	ADV
easat-7238	243	16	0.171	0.171	NUM
easat-7238	243	17	0.041	0.041	NUM
easat-7238	243	18	0.197	0.197	NUM
easat-7238	243	19	4.206	4.206	NUM
easat-7238	243	20	0	0	NUM
easat-7238	243	21	0.642	0.642	NUM
easat-7238	243	22	1.558	1.558	NUM
easat-7238	243	23	rptb	rptb	NOUN
easat-7238	243	24	0.302	0.302	NUM
easat-7238	243	25	0.063	0.063	NUM
easat-7238	243	26	0.284	0.284	NUM
easat-7238	243	27	4.776	4.776	NUM
easat-7238	243	28	0	0	NUM
easat-7238	243	29	0.397	0.397	NUM
easat-7238	243	30	2.516	2.516	NUM
easat-7238	243	31	sptb	sptb	NOUN
easat-7238	243	32	0.028	0.028	NUM
easat-7238	243	33	0.066	0.066	NUM
easat-7238	243	34	0.021	0.021	NUM
easat-7238	243	35	0.453	0.453	NUM
easat-7238	243	36	0.651	0.651	NUM
easat-7238	243	37	0.582	0.582	NUM
easat-7238	243	38	1.533	1.533	NUM
easat-7238	243	39	catb	catb	NOUN
easat-7238	243	40	0.137	0.137	NUM
easat-7238	243	41	0.062	0.062	NUM
easat-7238	243	42	0.102	0.102	NUM
easat-7238	243	43	2.071	2.071	NUM
easat-7238	243	44	0.04	0.04	NUM
easat-7238	243	45	0.652	0.652	NUM
easat-7238	243	46	1.719	1.719	NUM
easat-7238	243	47	matb	matb	NOUN
easat-7238	243	48	0.229	0.229	NUM
easat-7238	243	49	0.05	0.05	NUM
easat-7238	243	50	0.226	0.226	NUM
easat-7238	243	51	4.589	4.589	NUM
easat-7238	243	52	0	0	NUM
easat-7238	243	53	0.58	0.58	NUM
easat-7238	243	54	1.725	1.725	NUM
easat-7238	243	55	ditb	ditb	NOUN
easat-7238	243	56	-0.267	-0.267	PROPN
easat-7238	243	57	0.048	0.048	NUM
easat-7238	243	58	-0.29	-0.29	NUM
easat-7238	243	59	-5.599	-5.599	X
easat-7238	243	60	0	0	NUM
easat-7238	243	61	0.522	0.522	NUM
easat-7238	243	62	1.914	1.914	NUM
easat-7238	243	63	note	note	NOUN
easat-7238	243	64	:	:	PUNCT
easat-7238	243	65	a.	a.	NOUN
easat-7238	243	66	dependent	dependent	ADJ
easat-7238	243	67	variable	variable	NOUN
easat-7238	243	68	:	:	PUNCT
easat-7238	243	69	ktmt	ktmt	PROPN
easat-7238	243	70	.	.	PUNCT
easat-7238	244	1	the	the	DET
easat-7238	244	2	results	result	NOUN
easat-7238	244	3	of	of	ADP
easat-7238	244	4	the	the	DET
easat-7238	244	5	t	t	NOUN
easat-7238	244	6	-	-	PUNCT
easat-7238	244	7	test	test	NOUN
easat-7238	244	8	for	for	ADP
easat-7238	244	9	the	the	DET
easat-7238	244	10	variable	variable	NOUN
easat-7238	244	11	sp	sp	ADP
easat-7238	244	12	show	show	VERB
easat-7238	244	13	that	that	SCONJ
easat-7238	244	14	its	its	PRON
easat-7238	244	15	sig	sig	NOUN
easat-7238	244	16	.	.	PROPN
easat-7238	244	17	value	value	NOUN
easat-7238	244	18	is	be	AUX
easat-7238	244	19	greater	great	ADJ
easat-7238	244	20	than	than	ADP
easat-7238	244	21	0.05	0.05	NUM
easat-7238	244	22	(	(	PUNCT
easat-7238	244	23	specifically	specifically	ADV
easat-7238	244	24	,	,	PUNCT
easat-7238	244	25	0.051	0.051	NUM
easat-7238	244	26	)	)	PUNCT
easat-7238	244	27	,	,	PUNCT
easat-7238	244	28	indicating	indicate	VERB
easat-7238	244	29	that	that	SCONJ
easat-7238	244	30	this	this	DET
easat-7238	244	31	variable	variable	NOUN
easat-7238	244	32	does	do	AUX
easat-7238	244	33	not	not	PART
easat-7238	244	34	have	have	VERB
easat-7238	244	35	statistical	statistical	ADJ
easat-7238	244	36	significance	significance	NOUN
easat-7238	244	37	in	in	ADP
easat-7238	244	38	the	the	DET
easat-7238	244	39	regression	regression	NOUN
easat-7238	244	40	model	model	NOUN
easat-7238	244	41	.	.	PUNCT
easat-7238	245	1	on	on	ADP
easat-7238	245	2	the	the	DET
easat-7238	245	3	other	other	ADJ
easat-7238	245	4	hand	hand	NOUN
easat-7238	245	5	,	,	PUNCT
easat-7238	245	6	the	the	DET
easat-7238	245	7	remaining	remain	VERB
easat-7238	245	8	variables	variable	NOUN
easat-7238	245	9	bs	bs	NOUN
easat-7238	245	10	,	,	PUNCT
easat-7238	245	11	rp	rp	NOUN
easat-7238	245	12	,	,	PUNCT
easat-7238	245	13	ca	ca	PROPN
easat-7238	245	14	,	,	PUNCT
easat-7238	245	15	ma	ma	PROPN
easat-7238	245	16	,	,	PUNCT
easat-7238	245	17	and	and	CCONJ
easat-7238	245	18	di	di	NOUN
easat-7238	245	19	have	have	VERB
easat-7238	245	20	sig	sig	NOUN
easat-7238	245	21	.	.	PUNCT
easat-7238	246	1	values	value	NOUN
easat-7238	246	2	less	less	ADJ
easat-7238	246	3	than	than	ADP
easat-7238	246	4	0.05	0.05	NUM
easat-7238	246	5	,	,	PUNCT
easat-7238	246	6	meaning	mean	VERB
easat-7238	246	7	these	these	DET
easat-7238	246	8	variables	variable	NOUN
easat-7238	246	9	significantly	significantly	ADV
easat-7238	246	10	influence	influence	VERB
easat-7238	246	11	the	the	DET
easat-7238	246	12	dependent	dependent	ADJ
easat-7238	246	13	variable	variable	ADJ
easat-7238	246	14	ema	ema	PROPN
easat-7238	246	15	implementation	implementation	NOUN
easat-7238	246	16	(	(	PUNCT
easat-7238	246	17	ema	ema	PROPN
easat-7238	246	18	)	)	PUNCT
easat-7238	246	19	.	.	PUNCT
easat-7238	247	1	the	the	DET
easat-7238	247	2	regression	regression	NOUN
easat-7238	247	3	coefficients	coefficient	NOUN
easat-7238	247	4	of	of	ADP
easat-7238	247	5	the	the	DET
easat-7238	247	6	independent	independent	ADJ
easat-7238	247	7	variables	variable	NOUN
easat-7238	247	8	bs	bs	NOUN
easat-7238	247	9	,	,	PUNCT
easat-7238	247	10	rp	rp	NOUN
easat-7238	247	11	,	,	PUNCT
easat-7238	247	12	ca	ca	PROPN
easat-7238	247	13	,	,	PUNCT
easat-7238	247	14	ma	ma	PROPN
easat-7238	247	15	,	,	PUNCT
easat-7238	247	16	and	and	CCONJ
easat-7238	247	17	di	di	NOUN
easat-7238	247	18	show	show	VERB
easat-7238	247	19	that	that	SCONJ
easat-7238	247	20	bs	bs	NOUN
easat-7238	247	21	,	,	PUNCT
easat-7238	247	22	rp	rp	NOUN
easat-7238	247	23	,	,	PUNCT
easat-7238	247	24	ca	ca	NOUN
easat-7238	247	25	,	,	PUNCT
easat-7238	247	26	and	and	CCONJ
easat-7238	247	27	ma	ma	PROPN
easat-7238	247	28	have	have	VERB
easat-7238	247	29	positive	positive	ADJ
easat-7238	247	30	coefficients	coefficient	NOUN
easat-7238	247	31	,	,	PUNCT
easat-7238	247	32	while	while	SCONJ
easat-7238	247	33	di	di	NOUN
easat-7238	247	34	has	have	VERB
easat-7238	247	35	a	a	DET
easat-7238	247	36	negative	negative	ADJ
easat-7238	247	37	coefficient	coefficient	NOUN
easat-7238	247	38	,	,	PUNCT
easat-7238	247	39	suggesting	suggest	VERB
easat-7238	247	40	that	that	SCONJ
easat-7238	247	41	all	all	DET
easat-7238	247	42	independent	independent	ADJ
easat-7238	247	43	variables	variable	NOUN
easat-7238	247	44	are	be	AUX
easat-7238	247	45	correlated	correlate	VERB
easat-7238	247	46	with	with	ADP
easat-7238	247	47	the	the	DET
easat-7238	247	48	dependent	dependent	ADJ
easat-7238	247	49	variable	variable	NOUN
easat-7238	247	50	.	.	PUNCT
easat-7238	248	1	1633	1633	NUM
easat-7238	248	2	edelweiss	edelweiss	PROPN
easat-7238	248	3	applied	apply	VERB
easat-7238	248	4	science	science	NOUN
easat-7238	248	5	and	and	CCONJ
easat-7238	248	6	technology	technology	NOUN
easat-7238	248	7	issn	issn	PROPN
easat-7238	248	8	:	:	PUNCT
easat-7238	248	9	2576	2576	NUM
easat-7238	248	10	-	-	SYM
easat-7238	248	11	8484	8484	NUM
easat-7238	248	12	vol	vol	NOUN
easat-7238	248	13	.	.	PROPN
easat-7238	249	1	9	9	NUM
easat-7238	249	2	,	,	PUNCT
easat-7238	249	3	no	no	INTJ
easat-7238	249	4	.	.	NOUN
easat-7238	249	5	5	5	NUM
easat-7238	249	6	:	:	SYM
easat-7238	249	7	1620	1620	NUM
easat-7238	249	8	-	-	SYM
easat-7238	249	9	1638	1638	NUM
easat-7238	249	10	,	,	PUNCT
easat-7238	249	11	2025	2025	NUM
easat-7238	249	12	doi	doi	NOUN
easat-7238	249	13	:	:	PUNCT
easat-7238	249	14	10.55214/25768484.v9i5.7238	10.55214/25768484.v9i5.7238	NUM
easat-7238	249	15	©	©	PROPN
easat-7238	249	16	2025	2025	NUM
easat-7238	249	17	by	by	ADP
easat-7238	249	18	the	the	DET
easat-7238	249	19	authors	author	NOUN
easat-7238	249	20	;	;	PUNCT
easat-7238	249	21	licensee	licensee	PROPN
easat-7238	249	22	learning	learning	NOUN
easat-7238	249	23	gate	gate	NOUN
easat-7238	249	24	additionally	additionally	ADV
easat-7238	249	25	,	,	PUNCT
easat-7238	249	26	the	the	DET
easat-7238	249	27	vif	vif	NOUN
easat-7238	249	28	values	value	NOUN
easat-7238	249	29	for	for	ADP
easat-7238	249	30	all	all	DET
easat-7238	249	31	independent	independent	ADJ
easat-7238	249	32	variables	variable	NOUN
easat-7238	249	33	are	be	AUX
easat-7238	249	34	less	less	ADJ
easat-7238	249	35	than	than	ADP
easat-7238	249	36	2	2	NUM
easat-7238	249	37	,	,	PUNCT
easat-7238	249	38	indicating	indicate	VERB
easat-7238	249	39	that	that	SCONJ
easat-7238	249	40	there	there	PRON
easat-7238	249	41	is	be	VERB
easat-7238	249	42	no	no	DET
easat-7238	249	43	multicollinearity	multicollinearity	NOUN
easat-7238	249	44	problem	problem	NOUN
easat-7238	249	45	,	,	PUNCT
easat-7238	249	46	meaning	mean	VERB
easat-7238	249	47	that	that	SCONJ
easat-7238	249	48	there	there	PRON
easat-7238	249	49	is	be	VERB
easat-7238	249	50	no	no	DET
easat-7238	249	51	linear	linear	ADJ
easat-7238	249	52	relationship	relationship	NOUN
easat-7238	249	53	among	among	ADP
easat-7238	249	54	the	the	DET
easat-7238	249	55	independent	independent	ADJ
easat-7238	249	56	variables	variable	NOUN
easat-7238	249	57	.	.	PUNCT
easat-7238	250	1	the	the	DET
easat-7238	250	2	regression	regression	NOUN
easat-7238	250	3	model	model	NOUN
easat-7238	250	4	is	be	AUX
easat-7238	250	5	written	write	VERB
easat-7238	250	6	as	as	SCONJ
easat-7238	250	7	follows	follow	VERB
easat-7238	250	8	:	:	PUNCT
easat-7238	251	1	ema	ema	X
easat-7238	251	2	=	=	PUNCT
easat-7238	251	3	0,618	0,618	NUM
easat-7238	252	1	+	+	CCONJ
easat-7238	252	2	0,171	0,171	NUM
easat-7238	252	3	*	*	PUNCT
easat-7238	252	4	bs	bs	NOUN
easat-7238	252	5	+	+	CCONJ
easat-7238	252	6	0,302	0,302	NUM
easat-7238	252	7	*	*	PUNCT
easat-7238	252	8	rp	rp	NOUN
easat-7238	253	1	+	+	CCONJ
easat-7238	253	2	0,137	0,137	NUM
easat-7238	253	3	*	*	PUNCT
easat-7238	253	4	ca	can	AUX
easat-7238	253	5	+	+	NOUN
easat-7238	253	6	0,229	0,229	NUM
easat-7238	253	7	*	*	PUNCT
easat-7238	253	8	ma	ma	PROPN
easat-7238	254	1	0,226	0,226	NUM
easat-7238	254	2	*	*	PUNCT
easat-7238	254	3	di	di	X
easat-7238	254	4	+	+	CCONJ
easat-7238	254	5	ε	ε	PROPN
easat-7238	254	6	thus	thus	ADV
easat-7238	254	7	,	,	PUNCT
easat-7238	254	8	the	the	DET
easat-7238	254	9	dependent	dependent	ADJ
easat-7238	254	10	variable	variable	ADJ
easat-7238	254	11	ema	ema	PROPN
easat-7238	254	12	implementation	implementation	NOUN
easat-7238	254	13	(	(	PUNCT
easat-7238	254	14	ema	ema	PROPN
easat-7238	254	15	)	)	PUNCT
easat-7238	254	16	is	be	AUX
easat-7238	254	17	influenced	influence	VERB
easat-7238	254	18	by	by	ADP
easat-7238	254	19	the	the	DET
easat-7238	254	20	following	follow	VERB
easat-7238	254	21	factors	factor	NOUN
easat-7238	254	22	:	:	PUNCT
easat-7238	254	23	company	company	NOUN
easat-7238	254	24	size	size	NOUN
easat-7238	254	25	(	(	PUNCT
easat-7238	254	26	bs	bs	NOUN
easat-7238	254	27	)	)	PUNCT
easat-7238	254	28	(	(	PUNCT
easat-7238	254	29	β	β	X
easat-7238	254	30	=	=	NOUN
easat-7238	254	31	0.171	0.171	NUM
easat-7238	254	32	)	)	PUNCT
easat-7238	254	33	,	,	PUNCT
easat-7238	254	34	pressure	pressure	NOUN
easat-7238	254	35	from	from	ADP
easat-7238	254	36	regulations	regulation	NOUN
easat-7238	254	37	(	(	PUNCT
easat-7238	254	38	rp	rp	NOUN
easat-7238	254	39	)	)	PUNCT
easat-7238	254	40	(	(	PUNCT
easat-7238	254	41	β	β	X
easat-7238	254	42	=	=	NUM
easat-7238	254	43	0.302	0.302	NUM
easat-7238	254	44	)	)	PUNCT
easat-7238	254	45	,	,	PUNCT
easat-7238	254	46	employee	employee	NOUN
easat-7238	254	47	qualifications	qualification	NOUN
easat-7238	254	48	(	(	PUNCT
easat-7238	254	49	ca	ca	NOUN
easat-7238	254	50	)	)	PUNCT
easat-7238	254	51	(	(	PUNCT
easat-7238	254	52	β	β	X
easat-7238	254	53	=	=	PUNCT
easat-7238	254	54	0.137	0.137	NUM
easat-7238	254	55	)	)	PUNCT
easat-7238	254	56	,	,	PUNCT
easat-7238	254	57	management	management	NOUN
easat-7238	254	58	awareness	awareness	NOUN
easat-7238	254	59	(	(	PUNCT
easat-7238	254	60	ma	ma	PROPN
easat-7238	254	61	)	)	PUNCT
easat-7238	254	62	(	(	PUNCT
easat-7238	254	63	β	β	X
easat-7238	254	64	=	=	SYM
easat-7238	254	65	0.229	0.229	NUM
easat-7238	254	66	)	)	PUNCT
easat-7238	254	67	,	,	PUNCT
easat-7238	254	68	and	and	CCONJ
easat-7238	254	69	difficulties	difficulty	NOUN
easat-7238	254	70	in	in	ADP
easat-7238	254	71	implementing	implement	VERB
easat-7238	254	72	ema	ema	PROPN
easat-7238	254	73	(	(	PUNCT
easat-7238	254	74	di	di	NOUN
easat-7238	254	75	)	)	PUNCT
easat-7238	254	76	(	(	PUNCT
easat-7238	254	77	β	β	X
easat-7238	254	78	=	=	SYM
easat-7238	254	79	-0.267	-0.267	NUM
easat-7238	254	80	)	)	PUNCT
easat-7238	254	81	.	.	PUNCT
easat-7238	255	1	the	the	DET
easat-7238	255	2	factor	factor	NOUN
easat-7238	255	3	pressure	pressure	NOUN
easat-7238	255	4	from	from	ADP
easat-7238	255	5	stakeholders	stakeholder	NOUN
easat-7238	255	6	(	(	PUNCT
easat-7238	255	7	ma	ma	PROPN
easat-7238	255	8	)	)	PUNCT
easat-7238	255	9	is	be	AUX
easat-7238	255	10	not	not	PART
easat-7238	255	11	statistically	statistically	ADV
easat-7238	255	12	significant	significant	ADJ
easat-7238	255	13	,	,	PUNCT
easat-7238	255	14	and	and	CCONJ
easat-7238	255	15	therefore	therefore	ADV
easat-7238	255	16	does	do	AUX
easat-7238	255	17	not	not	PART
easat-7238	255	18	affect	affect	VERB
easat-7238	255	19	ema	ema	PROPN
easat-7238	255	20	implementation	implementation	NOUN
easat-7238	255	21	in	in	ADP
easat-7238	255	22	manufacturing	manufacturing	NOUN
easat-7238	255	23	enterprises	enterprise	NOUN
easat-7238	255	24	in	in	ADP
easat-7238	255	25	hanoi	hanoi	PROPN
easat-7238	255	26	.	.	PUNCT
easat-7238	256	1	based	base	VERB
easat-7238	256	2	on	on	ADP
easat-7238	256	3	the	the	DET
easat-7238	256	4	standardized	standardized	ADJ
easat-7238	256	5	regression	regression	NOUN
easat-7238	256	6	coefficients	coefficient	NOUN
easat-7238	256	7	,	,	PUNCT
easat-7238	256	8	the	the	DET
easat-7238	256	9	order	order	NOUN
easat-7238	256	10	of	of	ADP
easat-7238	256	11	influence	influence	NOUN
easat-7238	256	12	of	of	ADP
easat-7238	256	13	the	the	DET
easat-7238	256	14	independent	independent	ADJ
easat-7238	256	15	variables	variable	NOUN
easat-7238	256	16	on	on	ADP
easat-7238	256	17	the	the	DET
easat-7238	256	18	dependent	dependent	ADJ
easat-7238	256	19	variable	variable	NOUN
easat-7238	256	20	is	be	AUX
easat-7238	256	21	as	as	SCONJ
easat-7238	256	22	follows	follow	VERB
easat-7238	256	23	:	:	PUNCT
easat-7238	256	24	pressure	pressure	NOUN
easat-7238	256	25	from	from	ADP
easat-7238	256	26	regulations	regulation	NOUN
easat-7238	256	27	(	(	PUNCT
easat-7238	256	28	rp	rp	NOUN
easat-7238	256	29	)	)	PUNCT
easat-7238	256	30	(	(	PUNCT
easat-7238	256	31	β	β	X
easat-7238	256	32	=	=	PUNCT
easat-7238	256	33	0.291	0.291	NUM
easat-7238	256	34	)	)	PUNCT
easat-7238	256	35	,	,	PUNCT
easat-7238	256	36	difficulties	difficulty	NOUN
easat-7238	256	37	in	in	ADP
easat-7238	256	38	implementing	implement	VERB
easat-7238	256	39	ema	ema	PROPN
easat-7238	256	40	(	(	PUNCT
easat-7238	256	41	di	di	NOUN
easat-7238	256	42	)	)	PUNCT
easat-7238	256	43	(	(	PUNCT
easat-7238	256	44	β	β	X
easat-7238	256	45	=	=	PUNCT
easat-7238	256	46	-0.283	-0.283	PROPN
easat-7238	256	47	)	)	PUNCT
easat-7238	256	48	,	,	PUNCT
easat-7238	256	49	management	management	NOUN
easat-7238	256	50	awareness	awareness	NOUN
easat-7238	256	51	(	(	PUNCT
easat-7238	256	52	ma	ma	PROPN
easat-7238	256	53	)	)	PUNCT
easat-7238	256	54	(	(	PUNCT
easat-7238	256	55	β	β	X
easat-7238	256	56	=	=	PUNCT
easat-7238	256	57	0.226	0.226	NUM
easat-7238	256	58	)	)	PUNCT
easat-7238	256	59	,	,	PUNCT
easat-7238	256	60	company	company	NOUN
easat-7238	256	61	size	size	NOUN
easat-7238	256	62	(	(	PUNCT
easat-7238	256	63	bs	bs	NOUN
easat-7238	256	64	)	)	PUNCT
easat-7238	256	65	(	(	PUNCT
easat-7238	256	66	β	β	X
easat-7238	256	67	=	=	PUNCT
easat-7238	256	68	0.187	0.187	NUM
easat-7238	256	69	)	)	PUNCT
easat-7238	256	70	,	,	PUNCT
easat-7238	256	71	and	and	CCONJ
easat-7238	256	72	employee	employee	NOUN
easat-7238	256	73	qualifications	qualification	NOUN
easat-7238	256	74	(	(	PUNCT
easat-7238	256	75	ca	ca	NOUN
easat-7238	256	76	)	)	PUNCT
easat-7238	256	77	(	(	PUNCT
easat-7238	256	78	β	β	X
easat-7238	256	79	=	=	NOUN
easat-7238	256	80	0.12	0.12	NUM
easat-7238	256	81	)	)	PUNCT
easat-7238	256	82	.	.	PUNCT
easat-7238	257	1	the	the	DET
easat-7238	257	2	first	first	ADJ
easat-7238	257	3	assumption	assumption	NOUN
easat-7238	257	4	is	be	AUX
easat-7238	257	5	that	that	SCONJ
easat-7238	257	6	the	the	DET
easat-7238	257	7	residuals	residual	NOUN
easat-7238	257	8	in	in	ADP
easat-7238	257	9	the	the	DET
easat-7238	257	10	regression	regression	NOUN
easat-7238	257	11	must	must	AUX
easat-7238	257	12	follow	follow	VERB
easat-7238	257	13	a	a	DET
easat-7238	257	14	normal	normal	ADJ
easat-7238	257	15	distribution	distribution	NOUN
easat-7238	257	16	.	.	PUNCT
easat-7238	258	1	residuals	residual	NOUN
easat-7238	258	2	may	may	AUX
easat-7238	258	3	not	not	PART
easat-7238	258	4	conform	conform	VERB
easat-7238	258	5	to	to	ADP
easat-7238	258	6	a	a	DET
easat-7238	258	7	normal	normal	ADJ
easat-7238	258	8	distribution	distribution	NOUN
easat-7238	258	9	due	due	ADP
easat-7238	258	10	to	to	ADP
easat-7238	258	11	reasons	reason	NOUN
easat-7238	258	12	such	such	ADJ
easat-7238	258	13	as	as	ADP
easat-7238	258	14	improper	improper	ADJ
easat-7238	258	15	model	model	NOUN
easat-7238	258	16	specification	specification	NOUN
easat-7238	258	17	,	,	PUNCT
easat-7238	258	18	non	non	ADJ
easat-7238	258	19	-	-	ADJ
easat-7238	258	20	constant	constant	ADJ
easat-7238	258	21	variance	variance	NOUN
easat-7238	258	22	,	,	PUNCT
easat-7238	258	23	or	or	CCONJ
easat-7238	258	24	an	an	DET
easat-7238	258	25	insufficient	insufficient	ADJ
easat-7238	258	26	number	number	NOUN
easat-7238	258	27	of	of	ADP
easat-7238	258	28	residuals	residual	NOUN
easat-7238	258	29	for	for	ADP
easat-7238	258	30	analysis	analysis	NOUN
easat-7238	258	31	.	.	PUNCT
easat-7238	259	1	therefore	therefore	ADV
easat-7238	259	2	,	,	PUNCT
easat-7238	259	3	it	it	PRON
easat-7238	259	4	is	be	AUX
easat-7238	259	5	necessary	necessary	ADJ
easat-7238	259	6	to	to	PART
easat-7238	259	7	conduct	conduct	VERB
easat-7238	259	8	several	several	ADJ
easat-7238	259	9	diagnostic	diagnostic	ADJ
easat-7238	259	10	checks	check	NOUN
easat-7238	259	11	,	,	PUNCT
easat-7238	259	12	with	with	ADP
easat-7238	259	13	the	the	DET
easat-7238	259	14	two	two	NUM
easat-7238	259	15	most	most	ADV
easat-7238	259	16	common	common	ADJ
easat-7238	259	17	being	be	AUX
easat-7238	259	18	the	the	DET
easat-7238	259	19	histogram	histogram	NOUN
easat-7238	259	20	and	and	CCONJ
easat-7238	259	21	normal	normal	ADJ
easat-7238	259	22	p	p	NOUN
easat-7238	259	23	-	-	PUNCT
easat-7238	259	24	p	p	NOUN
easat-7238	259	25	plot	plot	NOUN
easat-7238	259	26	of	of	ADP
easat-7238	259	27	the	the	DET
easat-7238	259	28	residuals	residual	NOUN
easat-7238	259	29	.	.	PUNCT
easat-7238	260	1	the	the	DET
easat-7238	260	2	mean	mean	ADJ
easat-7238	260	3	value	value	NOUN
easat-7238	260	4	of	of	ADP
easat-7238	260	5	the	the	DET
easat-7238	260	6	residuals	residual	NOUN
easat-7238	260	7	is	be	AUX
easat-7238	260	8	approximately	approximately	ADV
easat-7238	260	9	0	0	NUM
easat-7238	260	10	,	,	PUNCT
easat-7238	260	11	and	and	CCONJ
easat-7238	260	12	the	the	DET
easat-7238	260	13	standard	standard	ADJ
easat-7238	260	14	deviation	deviation	NOUN
easat-7238	260	15	is	be	AUX
easat-7238	260	16	0.981	0.981	NUM
easat-7238	260	17	,	,	PUNCT
easat-7238	260	18	which	which	PRON
easat-7238	260	19	is	be	AUX
easat-7238	260	20	close	close	ADJ
easat-7238	260	21	to	to	ADP
easat-7238	260	22	1	1	NUM
easat-7238	260	23	.	.	PUNCT
easat-7238	261	1	this	this	PRON
easat-7238	261	2	indicates	indicate	VERB
easat-7238	261	3	that	that	SCONJ
easat-7238	261	4	the	the	DET
easat-7238	261	5	residuals	residual	NOUN
easat-7238	261	6	'	'	PART
easat-7238	261	7	distribution	distribution	NOUN
easat-7238	261	8	approximates	approximate	VERB
easat-7238	261	9	a	a	DET
easat-7238	261	10	normal	normal	ADJ
easat-7238	261	11	distribution	distribution	NOUN
easat-7238	261	12	.	.	PUNCT
easat-7238	262	1	therefore	therefore	ADV
easat-7238	262	2	,	,	PUNCT
easat-7238	262	3	it	it	PRON
easat-7238	262	4	can	can	AUX
easat-7238	262	5	be	be	AUX
easat-7238	262	6	concluded	conclude	VERB
easat-7238	262	7	that	that	SCONJ
easat-7238	262	8	the	the	DET
easat-7238	262	9	assumption	assumption	NOUN
easat-7238	262	10	of	of	ADP
easat-7238	262	11	normally	normally	ADV
easat-7238	262	12	distributed	distribute	VERB
easat-7238	262	13	residuals	residual	NOUN
easat-7238	262	14	is	be	AUX
easat-7238	262	15	not	not	PART
easat-7238	262	16	violated	violate	VERB
easat-7238	262	17	.	.	PUNCT
easat-7238	263	1	figure	figure	NOUN
easat-7238	263	2	1	1	NUM
easat-7238	263	3	.	.	PUNCT
easat-7238	263	4	histogram	histogram	NOUN
easat-7238	263	5	test	test	NOUN
easat-7238	263	6	results	result	NOUN
easat-7238	263	7	.	.	PUNCT
easat-7238	264	1	1634	1634	NUM
easat-7238	264	2	edelweiss	edelweiss	PROPN
easat-7238	264	3	applied	apply	VERB
easat-7238	264	4	science	science	NOUN
easat-7238	264	5	and	and	CCONJ
easat-7238	264	6	technology	technology	NOUN
easat-7238	264	7	issn	issn	PROPN
easat-7238	264	8	:	:	PUNCT
easat-7238	264	9	2576	2576	NUM
easat-7238	264	10	-	-	SYM
easat-7238	264	11	8484	8484	NUM
easat-7238	264	12	vol	vol	NOUN
easat-7238	264	13	.	.	PROPN
easat-7238	265	1	9	9	NUM
easat-7238	265	2	,	,	PUNCT
easat-7238	265	3	no	no	INTJ
easat-7238	265	4	.	.	NOUN
easat-7238	265	5	5	5	NUM
easat-7238	265	6	:	:	SYM
easat-7238	265	7	1620	1620	NUM
easat-7238	265	8	-	-	SYM
easat-7238	265	9	1638	1638	NUM
easat-7238	265	10	,	,	PUNCT
easat-7238	265	11	2025	2025	NUM
easat-7238	265	12	doi	doi	NOUN
easat-7238	265	13	:	:	PUNCT
easat-7238	265	14	10.55214/25768484.v9i5.7238	10.55214/25768484.v9i5.7238	NUM
easat-7238	265	15	©	©	PROPN
easat-7238	265	16	2025	2025	NUM
easat-7238	265	17	by	by	ADP
easat-7238	265	18	the	the	DET
easat-7238	265	19	authors	author	NOUN
easat-7238	265	20	;	;	PUNCT
easat-7238	265	21	licensee	licensee	PROPN
easat-7238	265	22	learning	learn	VERB
easat-7238	265	23	gate	gate	NOUN
easat-7238	265	24	figure	figure	NOUN
easat-7238	265	25	2	2	NUM
easat-7238	265	26	.	.	NOUN
easat-7238	265	27	normal	normal	ADJ
easat-7238	265	28	p	p	NOUN
easat-7238	265	29	-	-	PUNCT
easat-7238	265	30	p	p	NOUN
easat-7238	265	31	plot	plot	NOUN
easat-7238	265	32	test	test	NOUN
easat-7238	265	33	results	result	NOUN
easat-7238	265	34	.	.	PUNCT
easat-7238	266	1	the	the	DET
easat-7238	266	2	residuals	residual	NOUN
easat-7238	266	3	'	'	PART
easat-7238	266	4	quantile	quantile	ADJ
easat-7238	266	5	points	point	NOUN
easat-7238	266	6	are	be	AUX
easat-7238	266	7	closely	closely	ADV
easat-7238	266	8	aligned	align	VERB
easat-7238	266	9	along	along	ADP
easat-7238	266	10	a	a	DET
easat-7238	266	11	diagonal	diagonal	ADJ
easat-7238	266	12	line	line	NOUN
easat-7238	266	13	,	,	PUNCT
easat-7238	266	14	indicating	indicate	VERB
easat-7238	266	15	that	that	SCONJ
easat-7238	266	16	the	the	DET
easat-7238	266	17	assumption	assumption	NOUN
easat-7238	266	18	of	of	ADP
easat-7238	266	19	normal	normal	ADJ
easat-7238	266	20	distribution	distribution	NOUN
easat-7238	266	21	of	of	ADP
easat-7238	266	22	residuals	residual	NOUN
easat-7238	266	23	is	be	AUX
easat-7238	266	24	satisfied	satisfied	ADJ
easat-7238	266	25	.	.	PUNCT
easat-7238	267	1	the	the	DET
easat-7238	267	2	second	second	ADJ
easat-7238	267	3	assumption	assumption	NOUN
easat-7238	267	4	is	be	AUX
easat-7238	267	5	that	that	SCONJ
easat-7238	267	6	there	there	PRON
easat-7238	267	7	must	must	AUX
easat-7238	267	8	be	be	AUX
easat-7238	267	9	a	a	DET
easat-7238	267	10	linear	linear	ADJ
easat-7238	267	11	relationship	relationship	NOUN
easat-7238	267	12	between	between	ADP
easat-7238	267	13	the	the	DET
easat-7238	267	14	dependent	dependent	ADJ
easat-7238	267	15	variable	variable	NOUN
easat-7238	267	16	and	and	CCONJ
easat-7238	267	17	the	the	DET
easat-7238	267	18	independent	independent	ADJ
easat-7238	267	19	variables	variable	NOUN
easat-7238	267	20	.	.	PUNCT
easat-7238	268	1	a	a	DET
easat-7238	268	2	scatter	scatter	NOUN
easat-7238	268	3	plot	plot	NOUN
easat-7238	268	4	of	of	ADP
easat-7238	268	5	the	the	DET
easat-7238	268	6	standardized	standardized	ADJ
easat-7238	268	7	residuals	residual	NOUN
easat-7238	268	8	against	against	ADP
easat-7238	268	9	the	the	DET
easat-7238	268	10	standardized	standardized	ADJ
easat-7238	268	11	predicted	predict	VERB
easat-7238	268	12	values	value	NOUN
easat-7238	268	13	can	can	AUX
easat-7238	268	14	help	help	VERB
easat-7238	268	15	detect	detect	VERB
easat-7238	268	16	any	any	DET
easat-7238	268	17	violations	violation	NOUN
easat-7238	268	18	of	of	ADP
easat-7238	268	19	this	this	DET
easat-7238	268	20	linearity	linearity	NOUN
easat-7238	268	21	assumption	assumption	NOUN
easat-7238	268	22	.	.	PUNCT
easat-7238	269	1	from	from	ADP
easat-7238	269	2	the	the	DET
easat-7238	269	3	scatter	scatter	NOUN
easat-7238	269	4	plot	plot	NOUN
easat-7238	269	5	,	,	PUNCT
easat-7238	269	6	it	it	PRON
easat-7238	269	7	is	be	AUX
easat-7238	269	8	observed	observe	VERB
easat-7238	269	9	that	that	SCONJ
easat-7238	269	10	the	the	DET
easat-7238	269	11	standardized	standardized	ADJ
easat-7238	269	12	residuals	residual	NOUN
easat-7238	269	13	are	be	AUX
easat-7238	269	14	randomly	randomly	ADV
easat-7238	269	15	distributed	distribute	VERB
easat-7238	269	16	around	around	ADP
easat-7238	269	17	the	the	DET
easat-7238	269	18	zero	zero	NUM
easat-7238	269	19	horizontal	horizontal	ADJ
easat-7238	269	20	axis	axis	NOUN
easat-7238	269	21	,	,	PUNCT
easat-7238	269	22	forming	form	VERB
easat-7238	269	23	a	a	DET
easat-7238	269	24	linear	linear	ADJ
easat-7238	269	25	pattern	pattern	NOUN
easat-7238	269	26	.	.	PUNCT
easat-7238	270	1	this	this	PRON
easat-7238	270	2	indicates	indicate	VERB
easat-7238	270	3	that	that	SCONJ
easat-7238	270	4	the	the	DET
easat-7238	270	5	assumption	assumption	NOUN
easat-7238	270	6	of	of	ADP
easat-7238	270	7	linearity	linearity	NOUN
easat-7238	270	8	between	between	ADP
easat-7238	270	9	the	the	DET
easat-7238	270	10	dependent	dependent	ADJ
easat-7238	270	11	and	and	CCONJ
easat-7238	270	12	independent	independent	ADJ
easat-7238	270	13	variables	variable	NOUN
easat-7238	270	14	is	be	AUX
easat-7238	270	15	not	not	PART
easat-7238	270	16	violated	violate	VERB
easat-7238	270	17	.	.	PUNCT
easat-7238	271	1	figure	figure	NOUN
easat-7238	271	2	3	3	NUM
easat-7238	271	3	.	.	PUNCT
easat-7238	271	4	standardized	standardize	VERB
easat-7238	271	5	residual	residual	ADJ
easat-7238	271	6	.	.	PUNCT
easat-7238	272	1	4.2.5	4.2.5	X
easat-7238	272	2	.	.	X
easat-7238	272	3	hypothesis	hypothesis	NOUN
easat-7238	272	4	testing	testing	NOUN
easat-7238	272	5	based	base	VERB
easat-7238	272	6	on	on	ADP
easat-7238	272	7	the	the	DET
easat-7238	272	8	previous	previous	ADJ
easat-7238	272	9	diagnostic	diagnostic	ADJ
easat-7238	272	10	tests	test	NOUN
easat-7238	272	11	,	,	PUNCT
easat-7238	272	12	it	it	PRON
easat-7238	272	13	can	can	AUX
easat-7238	272	14	be	be	AUX
easat-7238	272	15	concluded	conclude	VERB
easat-7238	272	16	that	that	SCONJ
easat-7238	272	17	the	the	DET
easat-7238	272	18	five	five	NUM
easat-7238	272	19	independent	independent	ADJ
easat-7238	272	20	variables	variable	NOUN
easat-7238	272	21	company	company	NOUN
easat-7238	272	22	size	size	NOUN
easat-7238	272	23	(	(	PUNCT
easat-7238	272	24	bs	bs	NOUN
easat-7238	272	25	)	)	PUNCT
easat-7238	272	26	,	,	PUNCT
easat-7238	272	27	regulatory	regulatory	ADJ
easat-7238	272	28	pressure	pressure	NOUN
easat-7238	272	29	(	(	PUNCT
easat-7238	272	30	rp	rp	NOUN
easat-7238	272	31	)	)	PUNCT
easat-7238	272	32	,	,	PUNCT
easat-7238	272	33	managerial	managerial	ADJ
easat-7238	272	34	awareness	awareness	NOUN
easat-7238	272	35	(	(	PUNCT
easat-7238	272	36	ma	ma	PROPN
easat-7238	272	37	)	)	PUNCT
easat-7238	272	38	,	,	PUNCT
easat-7238	272	39	accounting	accounting	NOUN
easat-7238	272	40	staff	staff	NOUN
easat-7238	272	41	expertise	expertise	NOUN
easat-7238	272	42	(	(	PUNCT
easat-7238	272	43	ca	ca	NOUN
easat-7238	272	44	)	)	PUNCT
easat-7238	272	45	and	and	CCONJ
easat-7238	272	46	environmental	environmental	ADJ
easat-7238	272	47	challenges	challenge	NOUN
easat-7238	272	48	(	(	PUNCT
easat-7238	272	49	di	di	NOUN
easat-7238	272	50	)	)	PUNCT
easat-7238	272	51	all	all	PRON
easat-7238	272	52	positively	positively	ADV
easat-7238	272	53	affect	affect	VERB
easat-7238	272	54	the	the	DET
easat-7238	272	55	dependent	dependent	ADJ
easat-7238	272	56	variable	variable	NOUN
easat-7238	272	57	,	,	PUNCT
easat-7238	272	58	environmental	environmental	ADJ
easat-7238	272	59	management	management	NOUN
easat-7238	272	60	accounting	accounting	NOUN
easat-7238	272	61	(	(	PUNCT
easat-7238	272	62	ema	ema	PROPN
easat-7238	272	63	)	)	PUNCT
easat-7238	272	64	.	.	PUNCT
easat-7238	273	1	1635	1635	NUM
easat-7238	273	2	edelweiss	edelweiss	PROPN
easat-7238	273	3	applied	apply	VERB
easat-7238	273	4	science	science	NOUN
easat-7238	273	5	and	and	CCONJ
easat-7238	273	6	technology	technology	NOUN
easat-7238	273	7	issn	issn	PROPN
easat-7238	273	8	:	:	PUNCT
easat-7238	273	9	2576	2576	NUM
easat-7238	273	10	-	-	SYM
easat-7238	273	11	8484	8484	NUM
easat-7238	273	12	vol	vol	NOUN
easat-7238	273	13	.	.	PROPN
easat-7238	274	1	9	9	NUM
easat-7238	274	2	,	,	PUNCT
easat-7238	274	3	no	no	INTJ
easat-7238	274	4	.	.	NOUN
easat-7238	274	5	5	5	NUM
easat-7238	274	6	:	:	SYM
easat-7238	274	7	1620	1620	NUM
easat-7238	274	8	-	-	SYM
easat-7238	274	9	1638	1638	NUM
easat-7238	274	10	,	,	PUNCT
easat-7238	274	11	2025	2025	NUM
easat-7238	274	12	doi	doi	NOUN
easat-7238	274	13	:	:	PUNCT
easat-7238	274	14	10.55214/25768484.v9i5.7238	10.55214/25768484.v9i5.7238	NUM
easat-7238	274	15	©	©	PROPN
easat-7238	274	16	2025	2025	NUM
easat-7238	274	17	by	by	ADP
easat-7238	274	18	the	the	DET
easat-7238	274	19	authors	author	NOUN
easat-7238	274	20	;	;	PUNCT
easat-7238	275	1	licensee	licensee	PROPN
easat-7238	275	2	learning	learn	VERB
easat-7238	275	3	gate	gate	PROPN
easat-7238	275	4	table	table	NOUN
easat-7238	275	5	14	14	NUM
easat-7238	275	6	.	.	PUNCT
easat-7238	275	7	hypothesis	hypothesis	NOUN
easat-7238	275	8	testing	testing	NOUN
easat-7238	275	9	results	result	NOUN
easat-7238	275	10	.	.	PUNCT
easat-7238	276	1	no	no	INTJ
easat-7238	276	2	.	.	PUNCT
easat-7238	277	1	hypothesis	hypothesis	NOUN
easat-7238	277	2	conclusion	conclusion	NOUN
easat-7238	277	3	1	1	NUM
easat-7238	277	4	h1	h1	NOUN
easat-7238	277	5	:	:	PUNCT
easat-7238	277	6	company	company	NOUN
easat-7238	277	7	size	size	NOUN
easat-7238	277	8	positively	positively	ADV
easat-7238	277	9	affects	affect	VERB
easat-7238	277	10	the	the	DET
easat-7238	277	11	level	level	NOUN
easat-7238	277	12	of	of	ADP
easat-7238	277	13	environmental	environmental	ADJ
easat-7238	277	14	management	management	NOUN
easat-7238	277	15	accounting	accounting	NOUN
easat-7238	277	16	(	(	PUNCT
easat-7238	277	17	ema	ema	PROPN
easat-7238	277	18	)	)	PUNCT
easat-7238	277	19	implementation	implementation	NOUN
easat-7238	277	20	in	in	ADP
easat-7238	277	21	manufacturing	manufacturing	NOUN
easat-7238	277	22	enterprises	enterprise	NOUN
easat-7238	277	23	in	in	ADP
easat-7238	277	24	hanoi	hanoi	PROPN
easat-7238	277	25	.	.	PUNCT
easat-7238	278	1	accepted	accept	VERB
easat-7238	278	2	2	2	NUM
easat-7238	278	3	h2	h2	NOUN
easat-7238	278	4	:	:	PUNCT
easat-7238	278	5	regulatory	regulatory	ADJ
easat-7238	278	6	pressure	pressure	NOUN
easat-7238	278	7	positively	positively	ADV
easat-7238	278	8	affects	affect	VERB
easat-7238	278	9	the	the	DET
easat-7238	278	10	level	level	NOUN
easat-7238	278	11	of	of	ADP
easat-7238	278	12	environmental	environmental	ADJ
easat-7238	278	13	management	management	NOUN
easat-7238	278	14	accounting	accounting	NOUN
easat-7238	278	15	(	(	PUNCT
easat-7238	278	16	ema	ema	PROPN
easat-7238	278	17	)	)	PUNCT
easat-7238	278	18	implementation	implementation	NOUN
easat-7238	278	19	in	in	ADP
easat-7238	278	20	manufacturing	manufacturing	NOUN
easat-7238	278	21	enterprises	enterprise	NOUN
easat-7238	278	22	in	in	ADP
easat-7238	278	23	hanoi	hanoi	PROPN
easat-7238	278	24	.	.	PUNCT
easat-7238	279	1	accepted	accept	VERB
easat-7238	279	2	3	3	NUM
easat-7238	279	3	h3	h3	NOUN
easat-7238	279	4	:	:	PUNCT
easat-7238	279	5	pressure	pressure	NOUN
easat-7238	279	6	from	from	ADP
easat-7238	279	7	stakeholders	stakeholder	NOUN
easat-7238	279	8	positively	positively	ADV
easat-7238	279	9	affects	affect	VERB
easat-7238	279	10	the	the	DET
easat-7238	279	11	level	level	NOUN
easat-7238	279	12	of	of	ADP
easat-7238	279	13	environmental	environmental	ADJ
easat-7238	279	14	management	management	NOUN
easat-7238	279	15	accounting	accounting	NOUN
easat-7238	279	16	(	(	PUNCT
easat-7238	279	17	ema	ema	PROPN
easat-7238	279	18	)	)	PUNCT
easat-7238	279	19	implementation	implementation	NOUN
easat-7238	279	20	in	in	ADP
easat-7238	279	21	manufacturing	manufacturing	NOUN
easat-7238	279	22	enterprises	enterprise	NOUN
easat-7238	279	23	in	in	ADP
easat-7238	279	24	hanoi	hanoi	PROPN
easat-7238	279	25	.	.	PUNCT
easat-7238	280	1	rejected	reject	VERB
easat-7238	280	2	4	4	NUM
easat-7238	280	3	h4	h4	NOUN
easat-7238	280	4	:	:	PUNCT
easat-7238	280	5	accounting	accounting	NOUN
easat-7238	280	6	staff	staff	NOUN
easat-7238	280	7	expertise	expertise	NOUN
easat-7238	280	8	positively	positively	ADV
easat-7238	280	9	affects	affect	VERB
easat-7238	280	10	the	the	DET
easat-7238	280	11	level	level	NOUN
easat-7238	280	12	of	of	ADP
easat-7238	280	13	environmental	environmental	ADJ
easat-7238	280	14	management	management	NOUN
easat-7238	280	15	accounting	accounting	NOUN
easat-7238	280	16	(	(	PUNCT
easat-7238	280	17	ema	ema	PROPN
easat-7238	280	18	)	)	PUNCT
easat-7238	280	19	implementation	implementation	NOUN
easat-7238	280	20	in	in	ADP
easat-7238	280	21	manufacturing	manufacturing	NOUN
easat-7238	280	22	enterprises	enterprise	NOUN
easat-7238	280	23	in	in	ADP
easat-7238	280	24	hanoi	hanoi	PROPN
easat-7238	280	25	.	.	PUNCT
easat-7238	281	1	accepted	accept	VERB
easat-7238	281	2	5	5	NUM
easat-7238	281	3	h5	h5	NOUN
easat-7238	281	4	:	:	PUNCT
easat-7238	281	5	managerial	managerial	ADJ
easat-7238	281	6	awareness	awareness	NOUN
easat-7238	281	7	of	of	ADP
easat-7238	281	8	environmental	environmental	ADJ
easat-7238	281	9	issues	issue	NOUN
easat-7238	281	10	positively	positively	ADV
easat-7238	281	11	affects	affect	VERB
easat-7238	281	12	the	the	DET
easat-7238	281	13	level	level	NOUN
easat-7238	281	14	of	of	ADP
easat-7238	281	15	environmental	environmental	ADJ
easat-7238	281	16	management	management	NOUN
easat-7238	281	17	accounting	accounting	NOUN
easat-7238	281	18	(	(	PUNCT
easat-7238	281	19	ema	ema	PROPN
easat-7238	281	20	)	)	PUNCT
easat-7238	281	21	implementation	implementation	NOUN
easat-7238	281	22	in	in	ADP
easat-7238	281	23	manufacturing	manufacturing	NOUN
easat-7238	281	24	enterprises	enterprise	NOUN
easat-7238	281	25	in	in	ADP
easat-7238	281	26	hanoi	hanoi	PROPN
easat-7238	281	27	.	.	PUNCT
easat-7238	282	1	accepted	accept	VERB
easat-7238	282	2	6	6	NUM
easat-7238	282	3	h6	h6	NOUN
easat-7238	282	4	:	:	PUNCT
easat-7238	282	5	challenges	challenge	NOUN
easat-7238	282	6	in	in	ADP
easat-7238	282	7	implementing	implement	VERB
easat-7238	282	8	environmental	environmental	ADJ
easat-7238	282	9	management	management	NOUN
easat-7238	282	10	accounting	accounting	NOUN
easat-7238	282	11	negatively	negatively	ADV
easat-7238	282	12	affect	affect	VERB
easat-7238	282	13	the	the	DET
easat-7238	282	14	level	level	NOUN
easat-7238	282	15	of	of	ADP
easat-7238	282	16	environmental	environmental	ADJ
easat-7238	282	17	management	management	NOUN
easat-7238	282	18	accounting	accounting	NOUN
easat-7238	282	19	(	(	PUNCT
easat-7238	282	20	ema	ema	PROPN
easat-7238	282	21	)	)	PUNCT
easat-7238	282	22	implementation	implementation	NOUN
easat-7238	282	23	in	in	ADP
easat-7238	282	24	manufacturing	manufacturing	NOUN
easat-7238	282	25	enterprises	enterprise	NOUN
easat-7238	282	26	in	in	ADP
easat-7238	282	27	hanoi	hanoi	PROPN
easat-7238	282	28	.	.	PUNCT
easat-7238	283	1	accepted	accept	VERB
easat-7238	283	2	this	this	DET
easat-7238	283	3	section	section	NOUN
easat-7238	283	4	confirms	confirm	VERB
easat-7238	283	5	the	the	DET
easat-7238	283	6	hypotheses	hypothesis	NOUN
easat-7238	283	7	tested	test	VERB
easat-7238	283	8	in	in	ADP
easat-7238	283	9	the	the	DET
easat-7238	283	10	model	model	NOUN
easat-7238	283	11	and	and	CCONJ
easat-7238	283	12	provides	provide	VERB
easat-7238	283	13	the	the	DET
easat-7238	283	14	necessary	necessary	ADJ
easat-7238	283	15	conclusions	conclusion	NOUN
easat-7238	283	16	on	on	ADP
easat-7238	283	17	the	the	DET
easat-7238	283	18	relationships	relationship	NOUN
easat-7238	283	19	between	between	ADP
easat-7238	283	20	the	the	DET
easat-7238	283	21	independent	independent	ADJ
easat-7238	283	22	variables	variable	NOUN
easat-7238	283	23	and	and	CCONJ
easat-7238	283	24	the	the	DET
easat-7238	283	25	dependent	dependent	ADJ
easat-7238	283	26	variable	variable	NOUN
easat-7238	283	27	(	(	PUNCT
easat-7238	283	28	ema	ema	PROPN
easat-7238	283	29	implementation	implementation	NOUN
easat-7238	283	30	)	)	PUNCT
easat-7238	283	31	in	in	ADP
easat-7238	283	32	the	the	DET
easat-7238	283	33	context	context	NOUN
easat-7238	283	34	of	of	ADP
easat-7238	283	35	manufacturing	manufacturing	NOUN
easat-7238	283	36	enterprises	enterprise	NOUN
easat-7238	283	37	in	in	ADP
easat-7238	283	38	hanoi	hanoi	PROPN
easat-7238	283	39	.	.	PUNCT
easat-7238	284	1	the	the	DET
easat-7238	284	2	rejected	reject	VERB
easat-7238	284	3	hypothesis	hypothesis	NOUN
easat-7238	284	4	(	(	PUNCT
easat-7238	284	5	h3	h3	NOUN
easat-7238	284	6	)	)	PUNCT
easat-7238	284	7	indicates	indicate	VERB
easat-7238	284	8	that	that	SCONJ
easat-7238	284	9	stakeholder	stakeholder	NOUN
easat-7238	284	10	pressure	pressure	NOUN
easat-7238	284	11	does	do	AUX
easat-7238	284	12	not	not	PART
easat-7238	284	13	have	have	VERB
easat-7238	284	14	a	a	DET
easat-7238	284	15	statistically	statistically	ADV
easat-7238	284	16	significant	significant	ADJ
easat-7238	284	17	impact	impact	NOUN
easat-7238	284	18	on	on	ADP
easat-7238	284	19	the	the	DET
easat-7238	284	20	adoption	adoption	NOUN
easat-7238	284	21	of	of	ADP
easat-7238	284	22	environmental	environmental	ADJ
easat-7238	284	23	management	management	NOUN
easat-7238	284	24	accounting	account	VERB
easat-7238	284	25	in	in	ADP
easat-7238	284	26	the	the	DET
easat-7238	284	27	given	give	VERB
easat-7238	284	28	context	context	NOUN
easat-7238	284	29	.	.	PUNCT
easat-7238	285	1	4.3	4.3	NUM
easat-7238	285	2	.	.	PUNCT
easat-7238	285	3	discussion	discussion	NOUN
easat-7238	285	4	of	of	ADP
easat-7238	285	5	research	research	NOUN
easat-7238	285	6	findings	finding	VERB
easat-7238	285	7	the	the	DET
easat-7238	285	8	results	result	NOUN
easat-7238	285	9	of	of	ADP
easat-7238	285	10	our	our	PRON
easat-7238	285	11	study	study	NOUN
easat-7238	285	12	confirm	confirm	VERB
easat-7238	285	13	the	the	DET
easat-7238	285	14	factors	factor	NOUN
easat-7238	285	15	influencing	influence	VERB
easat-7238	285	16	the	the	DET
easat-7238	285	17	implementation	implementation	NOUN
easat-7238	285	18	of	of	ADP
easat-7238	285	19	environmental	environmental	ADJ
easat-7238	285	20	management	management	NOUN
easat-7238	285	21	accounting	accounting	NOUN
easat-7238	285	22	(	(	PUNCT
easat-7238	285	23	ema	ema	PROPN
easat-7238	285	24	)	)	PUNCT
easat-7238	285	25	in	in	ADP
easat-7238	285	26	manufacturing	manufacturing	NOUN
easat-7238	285	27	enterprises	enterprise	NOUN
easat-7238	285	28	(	(	PUNCT
easat-7238	285	29	mes	me	NOUN
easat-7238	285	30	)	)	PUNCT
easat-7238	285	31	in	in	ADP
easat-7238	285	32	hanoi	hanoi	PROPN
easat-7238	285	33	,	,	PUNCT
easat-7238	285	34	with	with	ADP
easat-7238	285	35	statistically	statistically	ADV
easat-7238	285	36	significant	significant	ADJ
easat-7238	285	37	relationships	relationship	NOUN
easat-7238	285	38	at	at	ADP
easat-7238	285	39	a	a	DET
easat-7238	285	40	95	95	NUM
easat-7238	285	41	%	%	NOUN
easat-7238	285	42	confidence	confidence	NOUN
easat-7238	285	43	level	level	NOUN
easat-7238	285	44	.	.	PUNCT
easat-7238	286	1	regulatory	regulatory	ADJ
easat-7238	286	2	pressure	pressure	NOUN
easat-7238	286	3	is	be	AUX
easat-7238	286	4	the	the	DET
easat-7238	286	5	strongest	strong	ADJ
easat-7238	286	6	factor	factor	NOUN
easat-7238	286	7	affecting	affect	VERB
easat-7238	286	8	ema	ema	PROPN
easat-7238	286	9	,	,	PUNCT
easat-7238	286	10	with	with	ADP
easat-7238	286	11	a	a	DET
easat-7238	286	12	β	β	NOUN
easat-7238	286	13	coefficient	coefficient	NOUN
easat-7238	286	14	of	of	ADP
easat-7238	286	15	0.291	0.291	NUM
easat-7238	286	16	(	(	PUNCT
easat-7238	286	17	p	p	NOUN
easat-7238	286	18	-	-	PUNCT
easat-7238	286	19	value	value	NOUN
easat-7238	286	20	=	=	NOUN
easat-7238	286	21	0.00	0.00	NUM
easat-7238	286	22	<	<	NOUN
easat-7238	286	23	0.05	0.05	NUM
easat-7238	286	24	)	)	PUNCT
easat-7238	286	25	.	.	PUNCT
easat-7238	287	1	this	this	DET
easat-7238	287	2	finding	finding	NOUN
easat-7238	287	3	is	be	AUX
easat-7238	287	4	consistent	consistent	ADJ
easat-7238	287	5	with	with	ADP
easat-7238	287	6	the	the	DET
easat-7238	287	7	study	study	NOUN
easat-7238	287	8	by	by	ADP
easat-7238	287	9	chang	chang	PROPN
easat-7238	287	10	and	and	CCONJ
easat-7238	287	11	deegan	deegan	PROPN
easat-7238	288	1	[	[	X
easat-7238	288	2	9	9	NUM
easat-7238	288	3	]	]	PUNCT
easat-7238	288	4	which	which	PRON
easat-7238	288	5	shows	show	VERB
easat-7238	288	6	that	that	SCONJ
easat-7238	288	7	regulations	regulation	NOUN
easat-7238	288	8	imposed	impose	VERB
easat-7238	288	9	by	by	ADP
easat-7238	288	10	the	the	DET
easat-7238	288	11	government	government	NOUN
easat-7238	288	12	and	and	CCONJ
easat-7238	288	13	regulatory	regulatory	ADJ
easat-7238	288	14	authorities	authority	NOUN
easat-7238	288	15	play	play	VERB
easat-7238	288	16	a	a	DET
easat-7238	288	17	crucial	crucial	ADJ
easat-7238	288	18	role	role	NOUN
easat-7238	288	19	in	in	ADP
easat-7238	288	20	encouraging	encourage	VERB
easat-7238	288	21	enterprises	enterprise	NOUN
easat-7238	288	22	to	to	PART
easat-7238	288	23	adopt	adopt	VERB
easat-7238	288	24	ema	ema	PROPN
easat-7238	288	25	in	in	ADP
easat-7238	288	26	order	order	NOUN
easat-7238	288	27	to	to	PART
easat-7238	288	28	comply	comply	VERB
easat-7238	288	29	with	with	ADP
easat-7238	288	30	environmental	environmental	ADJ
easat-7238	288	31	protection	protection	NOUN
easat-7238	288	32	requirements	requirement	NOUN
easat-7238	288	33	.	.	PUNCT
easat-7238	289	1	christ	christ	PROPN
easat-7238	289	2	and	and	CCONJ
easat-7238	289	3	burritt	burritt	NOUN
easat-7238	290	1	[	[	X
easat-7238	290	2	13	13	NUM
easat-7238	290	3	]	]	PUNCT
easat-7238	290	4	also	also	ADV
easat-7238	290	5	found	find	VERB
easat-7238	290	6	that	that	SCONJ
easat-7238	290	7	pressure	pressure	NOUN
easat-7238	290	8	from	from	ADP
easat-7238	290	9	regulations	regulation	NOUN
easat-7238	290	10	and	and	CCONJ
easat-7238	290	11	institutional	institutional	ADJ
easat-7238	290	12	factors	factor	NOUN
easat-7238	290	13	significantly	significantly	ADV
easat-7238	290	14	impact	impact	VERB
easat-7238	290	15	corporate	corporate	ADJ
easat-7238	290	16	environmental	environmental	ADJ
easat-7238	290	17	behavior	behavior	NOUN
easat-7238	290	18	.	.	PUNCT
easat-7238	291	1	this	this	DET
easat-7238	291	2	pressure	pressure	NOUN
easat-7238	291	3	comes	come	VERB
easat-7238	291	4	not	not	PART
easat-7238	291	5	only	only	ADV
easat-7238	291	6	from	from	ADP
easat-7238	291	7	environmental	environmental	ADJ
easat-7238	291	8	standards	standard	NOUN
easat-7238	291	9	but	but	CCONJ
easat-7238	291	10	also	also	ADV
easat-7238	291	11	from	from	ADP
easat-7238	291	12	penalties	penalty	NOUN
easat-7238	291	13	,	,	PUNCT
easat-7238	291	14	reporting	reporting	NOUN
easat-7238	291	15	requirements	requirement	NOUN
easat-7238	291	16	,	,	PUNCT
easat-7238	291	17	and	and	CCONJ
easat-7238	291	18	product	product	NOUN
easat-7238	291	19	quality	quality	NOUN
easat-7238	291	20	standards	standard	NOUN
easat-7238	291	21	related	relate	VERB
easat-7238	291	22	to	to	ADP
easat-7238	291	23	environmental	environmental	ADJ
easat-7238	291	24	protection	protection	NOUN
easat-7238	291	25	.	.	PUNCT
easat-7238	292	1	the	the	DET
easat-7238	292	2	difficulty	difficulty	NOUN
easat-7238	292	3	in	in	ADP
easat-7238	292	4	applying	apply	VERB
easat-7238	292	5	ema	ema	PROPN
easat-7238	292	6	has	have	VERB
easat-7238	292	7	a	a	DET
easat-7238	292	8	negative	negative	ADJ
easat-7238	292	9	impact	impact	NOUN
easat-7238	292	10	,	,	PUNCT
easat-7238	292	11	with	with	ADP
easat-7238	292	12	a	a	DET
easat-7238	292	13	β	β	X
easat-7238	292	14	coefficient	coefficient	NOUN
easat-7238	292	15	of	of	ADP
easat-7238	292	16	-0.2283	-0.2283	NOUN
easat-7238	292	17	(	(	PUNCT
easat-7238	292	18	p	p	NOUN
easat-7238	292	19	-	-	PUNCT
easat-7238	292	20	value	value	NOUN
easat-7238	292	21	=	=	NOUN
easat-7238	292	22	0.00	0.00	NUM
easat-7238	292	23	<	<	NOUN
easat-7238	292	24	0.05	0.05	NUM
easat-7238	292	25	)	)	PUNCT
easat-7238	292	26	.	.	PUNCT
easat-7238	293	1	the	the	DET
easat-7238	293	2	main	main	ADJ
easat-7238	293	3	difficulty	difficulty	NOUN
easat-7238	293	4	arises	arise	VERB
easat-7238	293	5	from	from	ADP
easat-7238	293	6	the	the	DET
easat-7238	293	7	lack	lack	NOUN
easat-7238	293	8	of	of	ADP
easat-7238	293	9	guidance	guidance	NOUN
easat-7238	293	10	materials	material	NOUN
easat-7238	293	11	and	and	CCONJ
easat-7238	293	12	practical	practical	ADJ
easat-7238	293	13	experience	experience	NOUN
easat-7238	293	14	in	in	ADP
easat-7238	293	15	collecting	collect	VERB
easat-7238	293	16	and	and	CCONJ
easat-7238	293	17	allocating	allocate	VERB
easat-7238	293	18	environmental	environmental	ADJ
easat-7238	293	19	costs	cost	NOUN
easat-7238	293	20	.	.	PUNCT
easat-7238	294	1	this	this	DET
easat-7238	294	2	result	result	NOUN
easat-7238	294	3	aligns	align	VERB
easat-7238	294	4	with	with	ADP
easat-7238	294	5	the	the	DET
easat-7238	294	6	research	research	NOUN
easat-7238	294	7	of	of	ADP
easat-7238	294	8	setthasakko	setthasakko	NOUN
easat-7238	294	9	[	[	X
easat-7238	294	10	18	18	NUM
easat-7238	294	11	]	]	PUNCT
easat-7238	294	12	who	who	PRON
easat-7238	294	13	pointed	point	VERB
easat-7238	294	14	out	out	ADP
easat-7238	294	15	that	that	SCONJ
easat-7238	294	16	the	the	DET
easat-7238	294	17	lack	lack	NOUN
easat-7238	294	18	of	of	ADP
easat-7238	294	19	guidance	guidance	NOUN
easat-7238	294	20	materials	material	NOUN
easat-7238	294	21	and	and	CCONJ
easat-7238	294	22	the	the	DET
easat-7238	294	23	lack	lack	NOUN
easat-7238	294	24	of	of	ADP
easat-7238	294	25	practical	practical	ADJ
easat-7238	294	26	experience	experience	NOUN
easat-7238	294	27	in	in	ADP
easat-7238	294	28	implementing	implement	VERB
easat-7238	294	29	ema	ema	PROPN
easat-7238	294	30	are	be	AUX
easat-7238	294	31	significant	significant	ADJ
easat-7238	294	32	barriers	barrier	NOUN
easat-7238	294	33	in	in	ADP
easat-7238	294	34	developing	develop	VERB
easat-7238	294	35	countries	country	NOUN
easat-7238	294	36	like	like	ADP
easat-7238	294	37	thailand	thailand	PROPN
easat-7238	294	38	.	.	PUNCT
easat-7238	295	1	furthermore	furthermore	ADV
easat-7238	295	2	,	,	PUNCT
easat-7238	295	3	financial	financial	ADJ
easat-7238	295	4	constraints	constraint	NOUN
easat-7238	295	5	and	and	CCONJ
easat-7238	295	6	the	the	DET
easat-7238	295	7	lack	lack	NOUN
easat-7238	295	8	of	of	ADP
easat-7238	295	9	cooperation	cooperation	NOUN
easat-7238	295	10	between	between	ADP
easat-7238	295	11	departments	department	NOUN
easat-7238	295	12	within	within	ADP
easat-7238	295	13	enterprises	enterprise	NOUN
easat-7238	295	14	also	also	ADV
easat-7238	295	15	play	play	VERB
easat-7238	295	16	important	important	ADJ
easat-7238	295	17	roles	role	NOUN
easat-7238	295	18	in	in	ADP
easat-7238	295	19	hindering	hinder	VERB
easat-7238	295	20	the	the	DET
easat-7238	295	21	implementation	implementation	NOUN
easat-7238	295	22	of	of	ADP
easat-7238	295	23	environmental	environmental	ADJ
easat-7238	295	24	accounting	accounting	NOUN
easat-7238	295	25	.	.	PUNCT
easat-7238	296	1	management	management	NOUN
easat-7238	296	2	's	's	PART
easat-7238	296	3	awareness	awareness	NOUN
easat-7238	296	4	of	of	ADP
easat-7238	296	5	environmental	environmental	ADJ
easat-7238	296	6	protection	protection	NOUN
easat-7238	296	7	and	and	CCONJ
easat-7238	296	8	ema	ema	PROPN
easat-7238	296	9	has	have	VERB
easat-7238	296	10	a	a	DET
easat-7238	296	11	positive	positive	ADJ
easat-7238	296	12	impact	impact	NOUN
easat-7238	296	13	on	on	ADP
easat-7238	296	14	the	the	DET
easat-7238	296	15	implementation	implementation	NOUN
easat-7238	296	16	of	of	ADP
easat-7238	296	17	ema	ema	PROPN
easat-7238	296	18	,	,	PUNCT
easat-7238	296	19	with	with	ADP
easat-7238	296	20	a	a	DET
easat-7238	296	21	β	β	X
easat-7238	296	22	coefficient	coefficient	NOUN
easat-7238	296	23	of	of	ADP
easat-7238	296	24	0.226	0.226	NUM
easat-7238	296	25	.	.	PUNCT
easat-7238	297	1	this	this	PRON
easat-7238	297	2	is	be	AUX
easat-7238	297	3	in	in	ADP
easat-7238	297	4	line	line	NOUN
easat-7238	297	5	with	with	ADP
easat-7238	297	6	the	the	DET
easat-7238	297	7	study	study	NOUN
easat-7238	297	8	by	by	ADP
easat-7238	297	9	thi	thi	PROPN
easat-7238	297	10	[	[	X
easat-7238	297	11	19	19	NUM
easat-7238	297	12	]	]	PUNCT
easat-7238	297	13	which	which	PRON
easat-7238	297	14	indicates	indicate	VERB
easat-7238	297	15	that	that	SCONJ
easat-7238	297	16	leaders	leader	NOUN
easat-7238	297	17	'	'	PART
easat-7238	297	18	awareness	awareness	NOUN
easat-7238	297	19	of	of	ADP
easat-7238	297	20	the	the	DET
easat-7238	297	21	benefits	benefit	NOUN
easat-7238	297	22	of	of	ADP
easat-7238	297	23	ema	ema	PROPN
easat-7238	297	24	can	can	AUX
easat-7238	297	25	drive	drive	VERB
easat-7238	297	26	the	the	DET
easat-7238	297	27	adoption	adoption	NOUN
easat-7238	297	28	of	of	ADP
easat-7238	297	29	environmental	environmental	ADJ
easat-7238	297	30	accounting	accounting	NOUN
easat-7238	297	31	practices	practice	NOUN
easat-7238	297	32	,	,	PUNCT
easat-7238	297	33	helping	help	VERB
easat-7238	297	34	enterprises	enterprise	NOUN
easat-7238	297	35	not	not	PART
easat-7238	297	36	only	only	ADV
easat-7238	297	37	reduce	reduce	VERB
easat-7238	297	38	costs	cost	NOUN
easat-7238	297	39	but	but	CCONJ
easat-7238	297	40	also	also	ADV
easat-7238	297	41	improve	improve	VERB
easat-7238	297	42	environmental	environmental	ADJ
easat-7238	297	43	management	management	NOUN
easat-7238	297	44	efficiency	efficiency	NOUN
easat-7238	297	45	.	.	PUNCT
easat-7238	298	1	when	when	SCONJ
easat-7238	298	2	leadership	leadership	NOUN
easat-7238	298	3	recognizes	recognize	VERB
easat-7238	298	4	the	the	DET
easat-7238	298	5	importance	importance	NOUN
easat-7238	298	6	of	of	ADP
easat-7238	298	7	environmental	environmental	ADJ
easat-7238	298	8	protection	protection	NOUN
easat-7238	298	9	,	,	PUNCT
easat-7238	298	10	they	they	PRON
easat-7238	298	11	are	be	AUX
easat-7238	298	12	more	more	ADV
easat-7238	298	13	likely	likely	ADJ
easat-7238	298	14	to	to	PART
easat-7238	298	15	implement	implement	VERB
easat-7238	298	16	strategies	strategy	NOUN
easat-7238	298	17	and	and	CCONJ
easat-7238	298	18	policies	policy	NOUN
easat-7238	298	19	aimed	aim	VERB
easat-7238	298	20	at	at	ADP
easat-7238	298	21	enhancing	enhance	VERB
easat-7238	298	22	environmental	environmental	ADJ
easat-7238	298	23	protection	protection	NOUN
easat-7238	298	24	in	in	ADP
easat-7238	298	25	the	the	DET
easat-7238	298	26	company	company	NOUN
easat-7238	298	27	's	's	PART
easat-7238	298	28	operations	operation	NOUN
easat-7238	298	29	.	.	PUNCT
easat-7238	299	1	the	the	DET
easat-7238	299	2	size	size	NOUN
easat-7238	299	3	of	of	ADP
easat-7238	299	4	the	the	DET
easat-7238	299	5	enterprise	enterprise	NOUN
easat-7238	299	6	also	also	ADV
easat-7238	299	7	significantly	significantly	ADV
easat-7238	299	8	affects	affect	VERB
easat-7238	299	9	the	the	DET
easat-7238	299	10	implementation	implementation	NOUN
easat-7238	299	11	of	of	ADP
easat-7238	299	12	ema	ema	PROPN
easat-7238	299	13	(	(	PUNCT
easat-7238	299	14	β	β	X
easat-7238	299	15	=	=	SYM
easat-7238	299	16	0.187	0.187	NUM
easat-7238	299	17	,	,	PUNCT
easat-7238	299	18	p	p	NOUN
easat-7238	299	19	-	-	PUNCT
easat-7238	299	20	value	value	NOUN
easat-7238	299	21	=	=	NOUN
easat-7238	299	22	0.00	0.00	NUM
easat-7238	299	23	<	<	NOUN
easat-7238	299	24	0.05	0.05	NUM
easat-7238	299	25	)	)	PUNCT
easat-7238	299	26	.	.	PUNCT
easat-7238	300	1	larger	large	ADJ
easat-7238	300	2	enterprises	enterprise	NOUN
easat-7238	300	3	are	be	AUX
easat-7238	300	4	more	more	ADV
easat-7238	300	5	likely	likely	ADJ
easat-7238	300	6	to	to	PART
easat-7238	300	7	successfully	successfully	ADV
easat-7238	300	8	implement	implement	VERB
easat-7238	300	9	ema	ema	PROPN
easat-7238	300	10	due	due	ADP
easat-7238	300	11	to	to	ADP
easat-7238	300	12	their	their	PRON
easat-7238	300	13	welldeveloped	welldevelope	VERB
easat-7238	300	14	accounting	accounting	NOUN
easat-7238	300	15	systems	system	NOUN
easat-7238	300	16	and	and	CCONJ
easat-7238	300	17	strong	strong	ADJ
easat-7238	300	18	financial	financial	ADJ
easat-7238	300	19	resources	resource	NOUN
easat-7238	300	20	.	.	PUNCT
easat-7238	301	1	this	this	DET
easat-7238	301	2	result	result	NOUN
easat-7238	301	3	is	be	AUX
easat-7238	301	4	consistent	consistent	ADJ
easat-7238	301	5	with	with	ADP
easat-7238	301	6	the	the	DET
easat-7238	301	7	study	study	NOUN
easat-7238	301	8	by	by	ADP
easat-7238	301	9	1636	1636	NUM
easat-7238	301	10	edelweiss	edelweiss	PROPN
easat-7238	301	11	applied	apply	VERB
easat-7238	301	12	science	science	NOUN
easat-7238	301	13	and	and	CCONJ
easat-7238	301	14	technology	technology	NOUN
easat-7238	301	15	issn	issn	PROPN
easat-7238	301	16	:	:	PUNCT
easat-7238	301	17	2576	2576	NUM
easat-7238	301	18	-	-	SYM
easat-7238	301	19	8484	8484	NUM
easat-7238	301	20	vol	vol	NOUN
easat-7238	301	21	.	.	PROPN
easat-7238	302	1	9	9	NUM
easat-7238	302	2	,	,	PUNCT
easat-7238	302	3	no	no	INTJ
easat-7238	302	4	.	.	NOUN
easat-7238	302	5	5	5	NUM
easat-7238	302	6	:	:	SYM
easat-7238	302	7	1620	1620	NUM
easat-7238	302	8	-	-	SYM
easat-7238	302	9	1638	1638	NUM
easat-7238	302	10	,	,	PUNCT
easat-7238	302	11	2025	2025	NUM
easat-7238	302	12	doi	doi	NOUN
easat-7238	302	13	:	:	PUNCT
easat-7238	302	14	10.55214/25768484.v9i5.7238	10.55214/25768484.v9i5.7238	NUM
easat-7238	302	15	©	©	PROPN
easat-7238	302	16	2025	2025	NUM
easat-7238	302	17	by	by	ADP
easat-7238	302	18	the	the	DET
easat-7238	302	19	authors	author	NOUN
easat-7238	302	20	;	;	PUNCT
easat-7238	302	21	licensee	licensee	PROPN
easat-7238	302	22	learning	learning	NOUN
easat-7238	302	23	gate	gate	PROPN
easat-7238	302	24	christ	christ	PROPN
easat-7238	302	25	and	and	CCONJ
easat-7238	302	26	burritt	burritt	NOUN
easat-7238	303	1	[	[	X
easat-7238	303	2	13	13	NUM
easat-7238	303	3	]	]	PUNCT
easat-7238	303	4	which	which	PRON
easat-7238	303	5	suggests	suggest	VERB
easat-7238	303	6	that	that	SCONJ
easat-7238	303	7	large	large	ADJ
easat-7238	303	8	enterprises	enterprise	NOUN
easat-7238	303	9	have	have	VERB
easat-7238	303	10	advantages	advantage	NOUN
easat-7238	303	11	in	in	ADP
easat-7238	303	12	resources	resource	NOUN
easat-7238	303	13	and	and	CCONJ
easat-7238	303	14	the	the	DET
easat-7238	303	15	ability	ability	NOUN
easat-7238	303	16	to	to	PART
easat-7238	303	17	implement	implement	VERB
easat-7238	303	18	environmental	environmental	ADJ
easat-7238	303	19	management	management	NOUN
easat-7238	303	20	methods	method	NOUN
easat-7238	303	21	,	,	PUNCT
easat-7238	303	22	including	include	VERB
easat-7238	303	23	ema	ema	PROPN
easat-7238	303	24	.	.	PUNCT
easat-7238	304	1	large	large	ADJ
easat-7238	304	2	enterprises	enterprise	NOUN
easat-7238	304	3	are	be	AUX
easat-7238	304	4	better	well	ADV
easat-7238	304	5	equipped	equip	VERB
easat-7238	304	6	to	to	PART
easat-7238	304	7	invest	invest	VERB
easat-7238	304	8	in	in	ADP
easat-7238	304	9	environmental	environmental	ADJ
easat-7238	304	10	accounting	accounting	NOUN
easat-7238	304	11	systems	system	NOUN
easat-7238	304	12	,	,	PUNCT
easat-7238	304	13	train	train	NOUN
easat-7238	304	14	employees	employee	NOUN
easat-7238	304	15	,	,	PUNCT
easat-7238	304	16	and	and	CCONJ
easat-7238	304	17	comply	comply	VERB
easat-7238	304	18	with	with	ADP
easat-7238	304	19	environmental	environmental	ADJ
easat-7238	304	20	standards	standard	NOUN
easat-7238	304	21	,	,	PUNCT
easat-7238	304	22	whereas	whereas	SCONJ
easat-7238	304	23	smaller	small	ADJ
easat-7238	304	24	enterprises	enterprise	NOUN
easat-7238	304	25	often	often	ADV
easat-7238	304	26	face	face	VERB
easat-7238	304	27	challenges	challenge	NOUN
easat-7238	304	28	due	due	ADJ
easat-7238	304	29	to	to	ADP
easat-7238	304	30	financial	financial	ADJ
easat-7238	304	31	and	and	CCONJ
easat-7238	304	32	resource	resource	NOUN
easat-7238	304	33	constraints	constraint	NOUN
easat-7238	304	34	.	.	PUNCT
easat-7238	305	1	finally	finally	ADV
easat-7238	305	2	,	,	PUNCT
easat-7238	305	3	the	the	DET
easat-7238	305	4	professional	professional	ADJ
easat-7238	305	5	qualifications	qualification	NOUN
easat-7238	305	6	of	of	ADP
easat-7238	305	7	accounting	accounting	NOUN
easat-7238	305	8	staff	staff	NOUN
easat-7238	305	9	have	have	VERB
easat-7238	305	10	the	the	DET
easat-7238	305	11	weakest	weak	ADJ
easat-7238	305	12	impact	impact	NOUN
easat-7238	305	13	on	on	ADP
easat-7238	305	14	ema	ema	PROPN
easat-7238	305	15	.	.	PUNCT
easat-7238	306	1	while	while	SCONJ
easat-7238	306	2	most	most	ADJ
easat-7238	306	3	accountants	accountant	NOUN
easat-7238	306	4	have	have	AUX
easat-7238	306	5	received	receive	VERB
easat-7238	306	6	training	training	NOUN
easat-7238	306	7	,	,	PUNCT
easat-7238	306	8	the	the	DET
easat-7238	306	9	lack	lack	NOUN
easat-7238	306	10	of	of	ADP
easat-7238	306	11	in	in	ADP
easat-7238	306	12	-	-	PUNCT
easat-7238	306	13	depth	depth	NOUN
easat-7238	306	14	knowledge	knowledge	NOUN
easat-7238	306	15	of	of	ADP
easat-7238	306	16	ema	ema	PROPN
easat-7238	306	17	remains	remain	VERB
easat-7238	306	18	a	a	DET
easat-7238	306	19	significant	significant	ADJ
easat-7238	306	20	limitation	limitation	NOUN
easat-7238	306	21	.	.	PUNCT
easat-7238	307	1	this	this	PRON
easat-7238	307	2	is	be	AUX
easat-7238	307	3	similar	similar	ADJ
easat-7238	307	4	to	to	ADP
easat-7238	307	5	the	the	DET
easat-7238	307	6	findings	finding	NOUN
easat-7238	307	7	of	of	ADP
easat-7238	307	8	chen	chen	PROPN
easat-7238	307	9	,	,	PUNCT
easat-7238	307	10	et	et	PROPN
easat-7238	307	11	al	al	PROPN
easat-7238	307	12	.	.	PUNCT
easat-7238	308	1	[	[	X
easat-7238	308	2	23	23	NUM
easat-7238	308	3	]	]	PUNCT
easat-7238	308	4	and	and	CCONJ
easat-7238	308	5	setthasakko	setthasakko	NOUN
easat-7238	309	1	[	[	X
easat-7238	309	2	18	18	NUM
easat-7238	309	3	]	]	PUNCT
easat-7238	309	4	which	which	PRON
easat-7238	309	5	highlight	highlight	VERB
easat-7238	309	6	that	that	SCONJ
easat-7238	309	7	the	the	DET
easat-7238	309	8	lack	lack	NOUN
easat-7238	309	9	of	of	ADP
easat-7238	309	10	specialized	specialized	ADJ
easat-7238	309	11	knowledge	knowledge	NOUN
easat-7238	309	12	in	in	ADP
easat-7238	309	13	environmental	environmental	ADJ
easat-7238	309	14	accounting	accounting	NOUN
easat-7238	309	15	among	among	ADP
easat-7238	309	16	accounting	accounting	NOUN
easat-7238	309	17	staff	staff	NOUN
easat-7238	309	18	is	be	AUX
easat-7238	309	19	one	one	NUM
easat-7238	309	20	of	of	ADP
easat-7238	309	21	the	the	DET
easat-7238	309	22	major	major	ADJ
easat-7238	309	23	obstacles	obstacle	NOUN
easat-7238	309	24	to	to	ADP
easat-7238	309	25	implementing	implement	VERB
easat-7238	309	26	ema	ema	PROPN
easat-7238	309	27	.	.	PUNCT
easat-7238	310	1	accounting	accounting	NOUN
easat-7238	310	2	staff	staff	NOUN
easat-7238	310	3	with	with	ADP
easat-7238	310	4	higher	high	ADJ
easat-7238	310	5	professional	professional	ADJ
easat-7238	310	6	qualifications	qualification	NOUN
easat-7238	310	7	will	will	AUX
easat-7238	310	8	be	be	AUX
easat-7238	310	9	more	more	ADV
easat-7238	310	10	capable	capable	ADJ
easat-7238	310	11	of	of	ADP
easat-7238	310	12	identifying	identify	VERB
easat-7238	310	13	and	and	CCONJ
easat-7238	310	14	allocating	allocate	VERB
easat-7238	310	15	environmental	environmental	ADJ
easat-7238	310	16	costs	cost	NOUN
easat-7238	310	17	,	,	PUNCT
easat-7238	310	18	as	as	ADV
easat-7238	310	19	well	well	ADV
easat-7238	310	20	as	as	ADP
easat-7238	310	21	providing	provide	VERB
easat-7238	310	22	accurate	accurate	ADJ
easat-7238	310	23	and	and	CCONJ
easat-7238	310	24	timely	timely	ADJ
easat-7238	310	25	information	information	NOUN
easat-7238	310	26	for	for	ADP
easat-7238	310	27	managerial	managerial	ADJ
easat-7238	310	28	decision	decision	NOUN
easat-7238	310	29	-	-	PUNCT
easat-7238	310	30	making	making	NOUN
easat-7238	310	31	,	,	PUNCT
easat-7238	310	32	which	which	PRON
easat-7238	310	33	helps	help	VERB
easat-7238	310	34	the	the	DET
easat-7238	310	35	company	company	NOUN
easat-7238	310	36	achieve	achieve	VERB
easat-7238	310	37	better	well	ADJ
easat-7238	310	38	environmental	environmental	ADJ
easat-7238	310	39	performance	performance	NOUN
easat-7238	310	40	.	.	PUNCT
easat-7238	311	1	5	5	X
easat-7238	311	2	.	.	X
easat-7238	311	3	conclusion	conclusion	NOUN
easat-7238	311	4	and	and	CCONJ
easat-7238	311	5	recommendations	recommendation	NOUN
easat-7238	311	6	environmental	environmental	ADJ
easat-7238	311	7	protection	protection	NOUN
easat-7238	311	8	and	and	CCONJ
easat-7238	311	9	environmental	environmental	ADJ
easat-7238	311	10	management	management	NOUN
easat-7238	311	11	accounting	accounting	NOUN
easat-7238	311	12	(	(	PUNCT
easat-7238	311	13	ema	ema	PROPN
easat-7238	311	14	)	)	PUNCT
easat-7238	311	15	are	be	AUX
easat-7238	311	16	current	current	ADJ
easat-7238	311	17	issues	issue	NOUN
easat-7238	311	18	and	and	CCONJ
easat-7238	311	19	present	present	VERB
easat-7238	311	20	a	a	DET
easat-7238	311	21	significant	significant	ADJ
easat-7238	311	22	challenge	challenge	NOUN
easat-7238	311	23	for	for	ADP
easat-7238	311	24	enterprises	enterprise	NOUN
easat-7238	311	25	in	in	ADP
easat-7238	311	26	vietnam	vietnam	PROPN
easat-7238	311	27	.	.	PUNCT
easat-7238	312	1	ema	ema	PROPN
easat-7238	312	2	not	not	PART
easat-7238	312	3	only	only	ADV
easat-7238	312	4	helps	help	VERB
easat-7238	312	5	businesses	business	NOUN
easat-7238	312	6	meet	meet	VERB
easat-7238	312	7	legal	legal	ADJ
easat-7238	312	8	and	and	CCONJ
easat-7238	312	9	environmental	environmental	ADJ
easat-7238	312	10	requirements	requirement	NOUN
easat-7238	312	11	but	but	CCONJ
easat-7238	312	12	also	also	ADV
easat-7238	312	13	improves	improve	VERB
easat-7238	312	14	business	business	NOUN
easat-7238	312	15	efficiency	efficiency	NOUN
easat-7238	312	16	and	and	CCONJ
easat-7238	312	17	enhances	enhance	VERB
easat-7238	312	18	competitiveness	competitiveness	NOUN
easat-7238	312	19	.	.	PUNCT
easat-7238	313	1	the	the	DET
easat-7238	313	2	adoption	adoption	NOUN
easat-7238	313	3	and	and	CCONJ
easat-7238	313	4	development	development	NOUN
easat-7238	313	5	of	of	ADP
easat-7238	313	6	ema	ema	PROPN
easat-7238	313	7	in	in	ADP
easat-7238	313	8	vietnam	vietnam	PROPN
easat-7238	313	9	will	will	AUX
easat-7238	313	10	contribute	contribute	VERB
easat-7238	313	11	to	to	ADP
easat-7238	313	12	cost	cost	NOUN
easat-7238	313	13	management	management	NOUN
easat-7238	313	14	,	,	PUNCT
easat-7238	313	15	increased	increase	VERB
easat-7238	313	16	profitability	profitability	NOUN
easat-7238	313	17	,	,	PUNCT
easat-7238	313	18	and	and	CCONJ
easat-7238	313	19	achieving	achieve	VERB
easat-7238	313	20	sustainable	sustainable	ADJ
easat-7238	313	21	development	development	NOUN
easat-7238	313	22	goals	goal	NOUN
easat-7238	313	23	.	.	PUNCT
easat-7238	314	1	this	this	DET
easat-7238	314	2	study	study	NOUN
easat-7238	314	3	was	be	AUX
easat-7238	314	4	conducted	conduct	VERB
easat-7238	314	5	on	on	ADP
easat-7238	314	6	163	163	NUM
easat-7238	314	7	accountants	accountant	NOUN
easat-7238	314	8	and	and	CCONJ
easat-7238	314	9	managers	manager	NOUN
easat-7238	314	10	from	from	ADP
easat-7238	314	11	163	163	NUM
easat-7238	314	12	manufacturing	manufacturing	NOUN
easat-7238	314	13	enterprises	enterprise	NOUN
easat-7238	314	14	(	(	PUNCT
easat-7238	314	15	mes	me	NOUN
easat-7238	314	16	)	)	PUNCT
easat-7238	314	17	in	in	ADP
easat-7238	314	18	hanoi	hanoi	PROPN
easat-7238	314	19	,	,	PUNCT
easat-7238	314	20	using	use	VERB
easat-7238	314	21	spss	spss	PROPN
easat-7238	314	22	22	22	NUM
easat-7238	314	23	software	software	NOUN
easat-7238	314	24	to	to	PART
easat-7238	314	25	assess	assess	VERB
easat-7238	314	26	cronbach	cronbach	NOUN
easat-7238	314	27	's	's	PART
easat-7238	314	28	alpha	alpha	NOUN
easat-7238	314	29	reliability	reliability	NOUN
easat-7238	314	30	,	,	PUNCT
easat-7238	314	31	exploratory	exploratory	ADJ
easat-7238	314	32	factor	factor	NOUN
easat-7238	314	33	analysis	analysis	NOUN
easat-7238	314	34	(	(	PUNCT
easat-7238	314	35	efa	efa	PROPN
easat-7238	314	36	)	)	PUNCT
easat-7238	314	37	,	,	PUNCT
easat-7238	314	38	and	and	CCONJ
easat-7238	314	39	regression	regression	VERB
easat-7238	314	40	analysis	analysis	NOUN
easat-7238	314	41	.	.	PUNCT
easat-7238	315	1	the	the	DET
easat-7238	315	2	results	result	NOUN
easat-7238	315	3	show	show	VERB
easat-7238	315	4	that	that	SCONJ
easat-7238	315	5	six	six	NUM
easat-7238	315	6	factors	factor	NOUN
easat-7238	315	7	influence	influence	VERB
easat-7238	315	8	the	the	DET
easat-7238	315	9	implementation	implementation	NOUN
easat-7238	315	10	of	of	ADP
easat-7238	315	11	ema	ema	PROPN
easat-7238	315	12	in	in	ADP
easat-7238	315	13	mes	mes	PROPN
easat-7238	315	14	in	in	ADP
easat-7238	315	15	hanoi	hanoi	PROPN
easat-7238	315	16	.	.	PUNCT
easat-7238	316	1	these	these	DET
easat-7238	316	2	factors	factor	NOUN
easat-7238	316	3	,	,	PUNCT
easat-7238	316	4	in	in	ADP
easat-7238	316	5	order	order	NOUN
easat-7238	316	6	of	of	ADP
easat-7238	316	7	their	their	PRON
easat-7238	316	8	impact	impact	NOUN
easat-7238	316	9	,	,	PUNCT
easat-7238	316	10	are	be	AUX
easat-7238	316	11	:	:	PUNCT
easat-7238	316	12	(	(	PUNCT
easat-7238	316	13	1	1	X
easat-7238	316	14	)	)	PUNCT
easat-7238	316	15	regulatory	regulatory	ADJ
easat-7238	316	16	pressure	pressure	NOUN
easat-7238	316	17	,	,	PUNCT
easat-7238	316	18	(	(	PUNCT
easat-7238	316	19	2	2	X
easat-7238	316	20	)	)	PUNCT
easat-7238	316	21	difficulties	difficulty	NOUN
easat-7238	316	22	in	in	ADP
easat-7238	316	23	applying	apply	VERB
easat-7238	316	24	ema	ema	PROPN
easat-7238	316	25	,	,	PUNCT
easat-7238	316	26	(	(	PUNCT
easat-7238	316	27	3	3	X
easat-7238	316	28	)	)	PUNCT
easat-7238	316	29	management	management	NOUN
easat-7238	316	30	's	's	PART
easat-7238	316	31	awareness	awareness	NOUN
easat-7238	316	32	of	of	ADP
easat-7238	316	33	ema	ema	PROPN
easat-7238	316	34	,	,	PUNCT
easat-7238	316	35	(	(	PUNCT
easat-7238	316	36	4	4	X
easat-7238	316	37	)	)	PUNCT
easat-7238	316	38	enterprise	enterprise	NOUN
easat-7238	316	39	size	size	NOUN
easat-7238	316	40	,	,	PUNCT
easat-7238	316	41	(	(	PUNCT
easat-7238	316	42	5	5	X
easat-7238	316	43	)	)	PUNCT
easat-7238	316	44	accounting	accounting	NOUN
easat-7238	316	45	staff	staff	NOUN
easat-7238	316	46	qualifications	qualification	NOUN
easat-7238	316	47	,	,	PUNCT
easat-7238	316	48	and	and	CCONJ
easat-7238	316	49	(	(	PUNCT
easat-7238	316	50	6	6	X
easat-7238	316	51	)	)	PUNCT
easat-7238	316	52	accounting	accounting	NOUN
easat-7238	316	53	staff	staff	NOUN
easat-7238	316	54	professional	professional	ADJ
easat-7238	316	55	expertise	expertise	NOUN
easat-7238	316	56	.	.	PUNCT
easat-7238	317	1	these	these	DET
easat-7238	317	2	factors	factor	NOUN
easat-7238	317	3	affect	affect	VERB
easat-7238	317	4	ema	ema	PROPN
easat-7238	317	5	implementation	implementation	NOUN
easat-7238	317	6	in	in	ADP
easat-7238	317	7	a	a	DET
easat-7238	317	8	descending	descend	VERB
easat-7238	317	9	order	order	NOUN
easat-7238	317	10	.	.	PUNCT
easat-7238	318	1	the	the	DET
easat-7238	318	2	results	result	NOUN
easat-7238	318	3	of	of	ADP
easat-7238	318	4	the	the	DET
easat-7238	318	5	study	study	NOUN
easat-7238	318	6	have	have	AUX
easat-7238	318	7	helped	help	VERB
easat-7238	318	8	identify	identify	VERB
easat-7238	318	9	the	the	DET
easat-7238	318	10	key	key	ADJ
easat-7238	318	11	factors	factor	NOUN
easat-7238	318	12	influencing	influence	VERB
easat-7238	318	13	the	the	DET
easat-7238	318	14	implementation	implementation	NOUN
easat-7238	318	15	of	of	ADP
easat-7238	318	16	ema	ema	PROPN
easat-7238	318	17	in	in	ADP
easat-7238	318	18	manufacturing	manufacturing	NOUN
easat-7238	318	19	enterprises	enterprise	NOUN
easat-7238	318	20	in	in	ADP
easat-7238	318	21	hanoi	hanoi	PROPN
easat-7238	318	22	,	,	PUNCT
easat-7238	318	23	contributing	contribute	VERB
easat-7238	318	24	to	to	ADP
easat-7238	318	25	the	the	DET
easat-7238	318	26	development	development	NOUN
easat-7238	318	27	of	of	ADP
easat-7238	318	28	effective	effective	ADJ
easat-7238	318	29	solutions	solution	NOUN
easat-7238	318	30	to	to	PART
easat-7238	318	31	enhance	enhance	VERB
easat-7238	318	32	the	the	DET
easat-7238	318	33	quality	quality	NOUN
easat-7238	318	34	of	of	ADP
easat-7238	318	35	financial	financial	ADJ
easat-7238	318	36	information	information	NOUN
easat-7238	318	37	and	and	CCONJ
easat-7238	318	38	support	support	VERB
easat-7238	318	39	decision	decision	NOUN
easat-7238	318	40	-	-	PUNCT
easat-7238	318	41	making	making	NOUN
easat-7238	318	42	in	in	ADP
easat-7238	318	43	business	business	NOUN
easat-7238	318	44	.	.	PUNCT
easat-7238	319	1	based	base	VERB
easat-7238	319	2	on	on	ADP
easat-7238	319	3	the	the	DET
easat-7238	319	4	research	research	NOUN
easat-7238	319	5	findings	finding	NOUN
easat-7238	319	6	,	,	PUNCT
easat-7238	319	7	several	several	ADJ
easat-7238	319	8	solutions	solution	NOUN
easat-7238	319	9	can	can	AUX
easat-7238	319	10	help	help	VERB
easat-7238	319	11	strengthen	strengthen	VERB
easat-7238	319	12	the	the	DET
easat-7238	319	13	implementation	implementation	NOUN
easat-7238	319	14	of	of	ADP
easat-7238	319	15	ema	ema	PROPN
easat-7238	319	16	in	in	ADP
easat-7238	319	17	manufacturing	manufacturing	NOUN
easat-7238	319	18	enterprises	enterprise	NOUN
easat-7238	319	19	in	in	ADP
easat-7238	319	20	vietnam	vietnam	PROPN
easat-7238	319	21	:	:	PUNCT
easat-7238	319	22	strengthen	strengthen	VERB
easat-7238	319	23	legal	legal	ADJ
easat-7238	319	24	regulations	regulation	NOUN
easat-7238	319	25	and	and	CCONJ
easat-7238	319	26	provide	provide	VERB
easat-7238	319	27	detailed	detailed	ADJ
easat-7238	319	28	guidelines	guideline	NOUN
easat-7238	319	29	on	on	ADP
easat-7238	319	30	environmental	environmental	ADJ
easat-7238	319	31	accounting	accounting	NOUN
easat-7238	319	32	:	:	PUNCT
easat-7238	319	33	the	the	DET
easat-7238	319	34	current	current	ADJ
easat-7238	319	35	legal	legal	ADJ
easat-7238	319	36	regulations	regulation	NOUN
easat-7238	319	37	on	on	ADP
easat-7238	319	38	environmental	environmental	ADJ
easat-7238	319	39	protection	protection	NOUN
easat-7238	319	40	are	be	AUX
easat-7238	319	41	insufficiently	insufficiently	ADV
easat-7238	319	42	detailed	detail	VERB
easat-7238	319	43	,	,	PUNCT
easat-7238	319	44	particularly	particularly	ADV
easat-7238	319	45	in	in	ADP
easat-7238	319	46	the	the	DET
easat-7238	319	47	area	area	NOUN
easat-7238	319	48	of	of	ADP
easat-7238	319	49	environmental	environmental	ADJ
easat-7238	319	50	accounting	accounting	NOUN
easat-7238	319	51	.	.	PUNCT
easat-7238	320	1	the	the	DET
easat-7238	320	2	lack	lack	NOUN
easat-7238	320	3	of	of	ADP
easat-7238	320	4	specific	specific	ADJ
easat-7238	320	5	guidelines	guideline	NOUN
easat-7238	320	6	for	for	ADP
easat-7238	320	7	ema	ema	PROPN
easat-7238	320	8	implementation	implementation	NOUN
easat-7238	320	9	causes	cause	VERB
easat-7238	320	10	difficulties	difficulty	NOUN
easat-7238	320	11	for	for	ADP
easat-7238	320	12	businesses	business	NOUN
easat-7238	320	13	.	.	PUNCT
easat-7238	321	1	the	the	DET
easat-7238	321	2	government	government	NOUN
easat-7238	321	3	should	should	AUX
easat-7238	321	4	issue	issue	VERB
easat-7238	321	5	more	more	ADV
easat-7238	321	6	detailed	detailed	ADJ
easat-7238	321	7	regulations	regulation	NOUN
easat-7238	321	8	on	on	ADP
easat-7238	321	9	ema	ema	PROPN
easat-7238	321	10	,	,	PUNCT
easat-7238	321	11	including	include	VERB
easat-7238	321	12	mandatory	mandatory	ADJ
easat-7238	321	13	environmental	environmental	ADJ
easat-7238	321	14	reporting	reporting	NOUN
easat-7238	321	15	for	for	ADP
easat-7238	321	16	all	all	DET
easat-7238	321	17	enterprises	enterprise	NOUN
easat-7238	321	18	,	,	PUNCT
easat-7238	321	19	not	not	PART
easat-7238	321	20	just	just	ADV
easat-7238	321	21	listed	list	VERB
easat-7238	321	22	companies	company	NOUN
easat-7238	321	23	.	.	PUNCT
easat-7238	322	1	this	this	PRON
easat-7238	322	2	will	will	AUX
easat-7238	322	3	not	not	PART
easat-7238	322	4	only	only	ADV
easat-7238	322	5	help	help	VERB
easat-7238	322	6	businesses	business	NOUN
easat-7238	322	7	easily	easily	ADV
easat-7238	322	8	comply	comply	VERB
easat-7238	322	9	with	with	ADP
easat-7238	322	10	environmental	environmental	ADJ
easat-7238	322	11	requirements	requirement	NOUN
easat-7238	322	12	but	but	CCONJ
easat-7238	322	13	also	also	ADV
easat-7238	322	14	ensure	ensure	VERB
easat-7238	322	15	transparency	transparency	NOUN
easat-7238	322	16	in	in	ADP
easat-7238	322	17	financial	financial	ADJ
easat-7238	322	18	reporting	reporting	NOUN
easat-7238	322	19	.	.	PUNCT
easat-7238	323	1	reduce	reduce	VERB
easat-7238	323	2	difficulties	difficulty	NOUN
easat-7238	323	3	in	in	ADP
easat-7238	323	4	applying	apply	VERB
easat-7238	323	5	environmental	environmental	ADJ
easat-7238	323	6	accounting	accounting	NOUN
easat-7238	323	7	:	:	PUNCT
easat-7238	323	8	enterprises	enterprise	NOUN
easat-7238	323	9	face	face	VERB
easat-7238	323	10	many	many	ADJ
easat-7238	323	11	challenges	challenge	NOUN
easat-7238	323	12	in	in	ADP
easat-7238	323	13	implementing	implement	VERB
easat-7238	323	14	ema	ema	PROPN
easat-7238	323	15	,	,	PUNCT
easat-7238	323	16	including	include	VERB
easat-7238	323	17	cost	cost	NOUN
easat-7238	323	18	classification	classification	NOUN
easat-7238	323	19	,	,	PUNCT
easat-7238	323	20	balancing	balance	VERB
easat-7238	323	21	benefits	benefit	NOUN
easat-7238	323	22	and	and	CCONJ
easat-7238	323	23	costs	cost	NOUN
easat-7238	323	24	,	,	PUNCT
easat-7238	323	25	lack	lack	NOUN
easat-7238	323	26	of	of	ADP
easat-7238	323	27	guidelines	guideline	NOUN
easat-7238	323	28	,	,	PUNCT
easat-7238	323	29	and	and	CCONJ
easat-7238	323	30	poor	poor	ADJ
easat-7238	323	31	coordination	coordination	NOUN
easat-7238	323	32	between	between	ADP
easat-7238	323	33	departments	department	NOUN
easat-7238	323	34	.	.	PUNCT
easat-7238	324	1	to	to	PART
easat-7238	324	2	address	address	VERB
easat-7238	324	3	these	these	DET
easat-7238	324	4	challenges	challenge	NOUN
easat-7238	324	5	,	,	PUNCT
easat-7238	324	6	the	the	DET
easat-7238	324	7	ministry	ministry	PROPN
easat-7238	324	8	of	of	ADP
easat-7238	324	9	finance	finance	PROPN
easat-7238	324	10	should	should	AUX
easat-7238	324	11	issue	issue	VERB
easat-7238	324	12	detailed	detailed	ADJ
easat-7238	324	13	guidelines	guideline	NOUN
easat-7238	324	14	and	and	CCONJ
easat-7238	324	15	work	work	NOUN
easat-7238	324	16	with	with	ADP
easat-7238	324	17	professional	professional	ADJ
easat-7238	324	18	organizations	organization	NOUN
easat-7238	324	19	to	to	PART
easat-7238	324	20	develop	develop	VERB
easat-7238	324	21	environmental	environmental	ADJ
easat-7238	324	22	accounting	accounting	NOUN
easat-7238	324	23	standards	standard	NOUN
easat-7238	324	24	.	.	PUNCT
easat-7238	325	1	additionally	additionally	ADV
easat-7238	325	2	,	,	PUNCT
easat-7238	325	3	businesses	business	NOUN
easat-7238	325	4	should	should	AUX
easat-7238	325	5	be	be	AUX
easat-7238	325	6	supported	support	VERB
easat-7238	325	7	with	with	ADP
easat-7238	325	8	tools	tool	NOUN
easat-7238	325	9	and	and	CCONJ
easat-7238	325	10	software	software	NOUN
easat-7238	325	11	for	for	ADP
easat-7238	325	12	managing	manage	VERB
easat-7238	325	13	environmental	environmental	ADJ
easat-7238	325	14	data	datum	NOUN
easat-7238	325	15	,	,	PUNCT
easat-7238	325	16	making	make	VERB
easat-7238	325	17	ema	ema	PROPN
easat-7238	325	18	implementation	implementation	NOUN
easat-7238	325	19	more	more	ADV
easat-7238	325	20	efficient	efficient	ADJ
easat-7238	325	21	and	and	CCONJ
easat-7238	325	22	effective	effective	ADJ
easat-7238	325	23	.	.	PUNCT
easat-7238	326	1	raise	raise	VERB
easat-7238	326	2	awareness	awareness	NOUN
easat-7238	326	3	among	among	ADP
easat-7238	326	4	business	business	NOUN
easat-7238	326	5	leaders	leader	NOUN
easat-7238	326	6	about	about	ADP
easat-7238	326	7	environmental	environmental	ADJ
easat-7238	326	8	accounting	accounting	NOUN
easat-7238	326	9	:	:	PUNCT
easat-7238	326	10	business	business	NOUN
easat-7238	326	11	leaders	leader	NOUN
easat-7238	326	12	play	play	VERB
easat-7238	326	13	a	a	DET
easat-7238	326	14	key	key	ADJ
easat-7238	326	15	role	role	NOUN
easat-7238	326	16	in	in	ADP
easat-7238	326	17	the	the	DET
easat-7238	326	18	implementation	implementation	NOUN
easat-7238	326	19	of	of	ADP
easat-7238	326	20	ema	ema	PROPN
easat-7238	326	21	.	.	PUNCT
easat-7238	327	1	the	the	DET
easat-7238	327	2	study	study	NOUN
easat-7238	327	3	shows	show	VERB
easat-7238	327	4	that	that	SCONJ
easat-7238	327	5	the	the	DET
easat-7238	327	6	awareness	awareness	NOUN
easat-7238	327	7	of	of	ADP
easat-7238	327	8	leaders	leader	NOUN
easat-7238	327	9	about	about	ADP
easat-7238	327	10	the	the	DET
easat-7238	327	11	importance	importance	NOUN
easat-7238	327	12	of	of	ADP
easat-7238	327	13	ema	ema	PROPN
easat-7238	327	14	directly	directly	ADV
easat-7238	327	15	affects	affect	VERB
easat-7238	327	16	its	its	PRON
easat-7238	327	17	implementation	implementation	NOUN
easat-7238	327	18	in	in	ADP
easat-7238	327	19	enterprises	enterprise	NOUN
easat-7238	327	20	.	.	PUNCT
easat-7238	328	1	therefore	therefore	ADV
easat-7238	328	2	,	,	PUNCT
easat-7238	328	3	it	it	PRON
easat-7238	328	4	is	be	AUX
easat-7238	328	5	necessary	necessary	ADJ
easat-7238	328	6	to	to	PART
easat-7238	328	7	strengthen	strengthen	VERB
easat-7238	328	8	training	training	NOUN
easat-7238	328	9	programs	program	NOUN
easat-7238	328	10	and	and	CCONJ
easat-7238	328	11	workshops	workshop	NOUN
easat-7238	328	12	to	to	PART
easat-7238	328	13	raise	raise	VERB
easat-7238	328	14	awareness	awareness	NOUN
easat-7238	328	15	among	among	ADP
easat-7238	328	16	business	business	NOUN
easat-7238	328	17	leaders	leader	NOUN
easat-7238	328	18	about	about	ADP
easat-7238	328	19	the	the	DET
easat-7238	328	20	benefits	benefit	NOUN
easat-7238	328	21	of	of	ADP
easat-7238	328	22	ema	ema	PROPN
easat-7238	328	23	,	,	PUNCT
easat-7238	328	24	particularly	particularly	ADV
easat-7238	328	25	in	in	ADP
easat-7238	328	26	the	the	DET
easat-7238	328	27	context	context	NOUN
easat-7238	328	28	of	of	ADP
easat-7238	328	29	sustainable	sustainable	ADJ
easat-7238	328	30	development	development	NOUN
easat-7238	328	31	and	and	CCONJ
easat-7238	328	32	the	the	DET
easat-7238	328	33	growing	grow	VERB
easat-7238	328	34	demands	demand	NOUN
easat-7238	328	35	from	from	ADP
easat-7238	328	36	investors	investor	NOUN
easat-7238	328	37	and	and	CCONJ
easat-7238	328	38	customers	customer	NOUN
easat-7238	328	39	.	.	PUNCT
easat-7238	329	1	1637	1637	NUM
easat-7238	329	2	edelweiss	edelweiss	PROPN
easat-7238	329	3	applied	apply	VERB
easat-7238	329	4	science	science	NOUN
easat-7238	329	5	and	and	CCONJ
easat-7238	329	6	technology	technology	NOUN
easat-7238	329	7	issn	issn	PROPN
easat-7238	329	8	:	:	PUNCT
easat-7238	329	9	2576	2576	NUM
easat-7238	329	10	-	-	SYM
easat-7238	329	11	8484	8484	NUM
easat-7238	329	12	vol	vol	NOUN
easat-7238	329	13	.	.	PROPN
easat-7238	330	1	9	9	NUM
easat-7238	330	2	,	,	PUNCT
easat-7238	330	3	no	no	INTJ
easat-7238	330	4	.	.	NOUN
easat-7238	330	5	5	5	NUM
easat-7238	330	6	:	:	SYM
easat-7238	330	7	1620	1620	NUM
easat-7238	330	8	-	-	SYM
easat-7238	330	9	1638	1638	NUM
easat-7238	330	10	,	,	PUNCT
easat-7238	330	11	2025	2025	NUM
easat-7238	330	12	doi	doi	NOUN
easat-7238	330	13	:	:	PUNCT
easat-7238	330	14	10.55214/25768484.v9i5.7238	10.55214/25768484.v9i5.7238	NUM
easat-7238	330	15	©	©	PROPN
easat-7238	330	16	2025	2025	NUM
easat-7238	330	17	by	by	ADP
easat-7238	330	18	the	the	DET
easat-7238	330	19	authors	author	NOUN
easat-7238	330	20	;	;	PUNCT
easat-7238	330	21	licensee	licensee	PROPN
easat-7238	330	22	learning	learn	VERB
easat-7238	330	23	gate	gate	NOUN
easat-7238	330	24	encourage	encourage	VERB
easat-7238	330	25	large	large	ADJ
easat-7238	330	26	enterprises	enterprise	NOUN
easat-7238	330	27	to	to	PART
easat-7238	330	28	implement	implement	VERB
easat-7238	330	29	ema	ema	PROPN
easat-7238	330	30	:	:	PUNCT
easat-7238	330	31	the	the	DET
easat-7238	330	32	research	research	NOUN
easat-7238	330	33	findings	finding	NOUN
easat-7238	330	34	indicate	indicate	VERB
easat-7238	330	35	that	that	SCONJ
easat-7238	330	36	large	large	ADJ
easat-7238	330	37	enterprises	enterprise	NOUN
easat-7238	330	38	are	be	AUX
easat-7238	330	39	more	more	ADV
easat-7238	330	40	likely	likely	ADJ
easat-7238	330	41	to	to	PART
easat-7238	330	42	successfully	successfully	ADV
easat-7238	330	43	implement	implement	VERB
easat-7238	330	44	ema	ema	PROPN
easat-7238	330	45	due	due	ADP
easat-7238	330	46	to	to	ADP
easat-7238	330	47	their	their	PRON
easat-7238	330	48	higher	high	ADJ
easat-7238	330	49	information	information	NOUN
easat-7238	330	50	needs	need	NOUN
easat-7238	330	51	.	.	PUNCT
easat-7238	331	1	therefore	therefore	ADV
easat-7238	331	2	,	,	PUNCT
easat-7238	331	3	these	these	DET
easat-7238	331	4	enterprises	enterprise	NOUN
easat-7238	331	5	should	should	AUX
easat-7238	331	6	be	be	AUX
easat-7238	331	7	encouraged	encourage	VERB
easat-7238	331	8	to	to	PART
easat-7238	331	9	systematically	systematically	ADV
easat-7238	331	10	adopt	adopt	VERB
easat-7238	331	11	ema	ema	PROPN
easat-7238	331	12	to	to	PART
easat-7238	331	13	support	support	VERB
easat-7238	331	14	decisionmaking	decisionmake	VERB
easat-7238	331	15	and	and	CCONJ
easat-7238	331	16	minimize	minimize	VERB
easat-7238	331	17	environmental	environmental	ADJ
easat-7238	331	18	impacts	impact	NOUN
easat-7238	331	19	in	in	ADP
easat-7238	331	20	production	production	NOUN
easat-7238	331	21	.	.	PUNCT
easat-7238	332	1	for	for	ADP
easat-7238	332	2	small	small	ADJ
easat-7238	332	3	and	and	CCONJ
easat-7238	332	4	medium	medium	ADJ
easat-7238	332	5	-	-	PUNCT
easat-7238	332	6	sized	sized	ADJ
easat-7238	332	7	enterprises	enterprise	NOUN
easat-7238	332	8	(	(	PUNCT
easat-7238	332	9	smes	sme	NOUN
easat-7238	332	10	)	)	PUNCT
easat-7238	332	11	,	,	PUNCT
easat-7238	332	12	flexible	flexible	ADJ
easat-7238	332	13	approaches	approach	NOUN
easat-7238	332	14	should	should	AUX
easat-7238	332	15	be	be	AUX
easat-7238	332	16	explored	explore	VERB
easat-7238	332	17	to	to	PART
easat-7238	332	18	integrate	integrate	VERB
easat-7238	332	19	ema	ema	PROPN
easat-7238	332	20	into	into	ADP
easat-7238	332	21	their	their	PRON
easat-7238	332	22	traditional	traditional	ADJ
easat-7238	332	23	accounting	accounting	NOUN
easat-7238	332	24	systems	system	NOUN
easat-7238	332	25	without	without	ADP
easat-7238	332	26	incurring	incur	VERB
easat-7238	332	27	excessive	excessive	ADJ
easat-7238	332	28	costs	cost	NOUN
easat-7238	332	29	.	.	PUNCT
easat-7238	333	1	train	train	VERB
easat-7238	333	2	and	and	CCONJ
easat-7238	333	3	develop	develop	VERB
easat-7238	333	4	environmental	environmental	ADJ
easat-7238	333	5	accounting	accounting	NOUN
easat-7238	333	6	human	human	ADJ
easat-7238	333	7	resources	resource	NOUN
easat-7238	333	8	:	:	PUNCT
easat-7238	333	9	environmental	environmental	ADJ
easat-7238	333	10	accounting	accounting	NOUN
easat-7238	333	11	is	be	AUX
easat-7238	333	12	still	still	ADV
easat-7238	333	13	a	a	DET
easat-7238	333	14	relatively	relatively	ADV
easat-7238	333	15	new	new	ADJ
easat-7238	333	16	field	field	NOUN
easat-7238	333	17	in	in	ADP
easat-7238	333	18	vietnam	vietnam	PROPN
easat-7238	333	19	,	,	PUNCT
easat-7238	333	20	so	so	SCONJ
easat-7238	333	21	training	training	NOUN
easat-7238	333	22	accounting	accounting	NOUN
easat-7238	333	23	professionals	professional	NOUN
easat-7238	333	24	with	with	ADP
easat-7238	333	25	the	the	DET
easat-7238	333	26	knowledge	knowledge	NOUN
easat-7238	333	27	and	and	CCONJ
easat-7238	333	28	skills	skill	NOUN
easat-7238	333	29	in	in	ADP
easat-7238	333	30	environmental	environmental	ADJ
easat-7238	333	31	issues	issue	NOUN
easat-7238	333	32	is	be	AUX
easat-7238	333	33	essential	essential	ADJ
easat-7238	333	34	.	.	PUNCT
easat-7238	334	1	universities	university	NOUN
easat-7238	334	2	and	and	CCONJ
easat-7238	334	3	training	training	NOUN
easat-7238	334	4	institutions	institution	NOUN
easat-7238	334	5	should	should	AUX
easat-7238	334	6	incorporate	incorporate	VERB
easat-7238	334	7	environmental	environmental	ADJ
easat-7238	334	8	accounting	accounting	NOUN
easat-7238	334	9	into	into	ADP
easat-7238	334	10	their	their	PRON
easat-7238	334	11	curriculum	curriculum	NOUN
easat-7238	334	12	and	and	CCONJ
easat-7238	334	13	offer	offer	VERB
easat-7238	334	14	specialized	specialized	ADJ
easat-7238	334	15	training	training	NOUN
easat-7238	334	16	for	for	ADP
easat-7238	334	17	accounting	accounting	NOUN
easat-7238	334	18	professionals	professional	NOUN
easat-7238	334	19	currently	currently	ADV
easat-7238	334	20	working	work	VERB
easat-7238	334	21	in	in	ADP
easat-7238	334	22	businesses	business	NOUN
easat-7238	334	23	.	.	PUNCT
easat-7238	335	1	professional	professional	ADJ
easat-7238	335	2	organizations	organization	NOUN
easat-7238	335	3	,	,	PUNCT
easat-7238	335	4	such	such	ADJ
easat-7238	335	5	as	as	ADP
easat-7238	335	6	the	the	DET
easat-7238	335	7	vietnam	vietnam	PROPN
easat-7238	335	8	association	association	PROPN
easat-7238	335	9	of	of	ADP
easat-7238	335	10	accountants	accountant	NOUN
easat-7238	335	11	and	and	CCONJ
easat-7238	335	12	auditors	auditor	NOUN
easat-7238	335	13	,	,	PUNCT
easat-7238	335	14	could	could	AUX
easat-7238	335	15	collaborate	collaborate	VERB
easat-7238	335	16	to	to	PART
easat-7238	335	17	organize	organize	VERB
easat-7238	335	18	workshops	workshop	NOUN
easat-7238	335	19	and	and	CCONJ
easat-7238	335	20	specialized	specialized	ADJ
easat-7238	335	21	training	training	NOUN
easat-7238	335	22	on	on	ADP
easat-7238	335	23	environmental	environmental	ADJ
easat-7238	335	24	accounting	accounting	NOUN
easat-7238	335	25	to	to	PART
easat-7238	335	26	enhance	enhance	VERB
easat-7238	335	27	knowledge	knowledge	NOUN
easat-7238	335	28	among	among	ADP
easat-7238	335	29	accounting	accounting	NOUN
easat-7238	335	30	professionals	professional	NOUN
easat-7238	335	31	.	.	PUNCT
easat-7238	336	1	enhance	enhance	VERB
easat-7238	336	2	interdepartmental	interdepartmental	ADJ
easat-7238	336	3	coordination	coordination	NOUN
easat-7238	336	4	within	within	ADP
easat-7238	336	5	enterprises	enterprise	NOUN
easat-7238	336	6	:	:	PUNCT
easat-7238	336	7	effective	effective	ADJ
easat-7238	336	8	implementation	implementation	NOUN
easat-7238	336	9	of	of	ADP
easat-7238	336	10	ema	ema	PROPN
easat-7238	336	11	requires	require	VERB
easat-7238	336	12	close	close	ADJ
easat-7238	336	13	cooperation	cooperation	NOUN
easat-7238	336	14	between	between	ADP
easat-7238	336	15	the	the	DET
easat-7238	336	16	accounting	accounting	NOUN
easat-7238	336	17	department	department	PROPN
easat-7238	336	18	and	and	CCONJ
easat-7238	336	19	other	other	ADJ
easat-7238	336	20	departments	department	NOUN
easat-7238	336	21	such	such	ADJ
easat-7238	336	22	as	as	ADP
easat-7238	336	23	production	production	NOUN
easat-7238	336	24	,	,	PUNCT
easat-7238	336	25	environmental	environmental	ADJ
easat-7238	336	26	management	management	NOUN
easat-7238	336	27	,	,	PUNCT
easat-7238	336	28	and	and	CCONJ
easat-7238	336	29	business	business	NOUN
easat-7238	336	30	operations	operation	NOUN
easat-7238	336	31	.	.	PUNCT
easat-7238	337	1	improving	improve	VERB
easat-7238	337	2	communication	communication	NOUN
easat-7238	337	3	and	and	CCONJ
easat-7238	337	4	information	information	NOUN
easat-7238	337	5	exchange	exchange	NOUN
easat-7238	337	6	between	between	ADP
easat-7238	337	7	these	these	DET
easat-7238	337	8	departments	department	NOUN
easat-7238	337	9	will	will	AUX
easat-7238	337	10	help	help	VERB
easat-7238	337	11	businesses	business	NOUN
easat-7238	337	12	gather	gather	VERB
easat-7238	337	13	comprehensive	comprehensive	ADJ
easat-7238	337	14	data	datum	NOUN
easat-7238	337	15	on	on	ADP
easat-7238	337	16	environmental	environmental	ADJ
easat-7238	337	17	costs	cost	NOUN
easat-7238	337	18	and	and	CCONJ
easat-7238	337	19	make	make	VERB
easat-7238	337	20	their	their	PRON
easat-7238	337	21	ema	ema	PROPN
easat-7238	337	22	systems	system	NOUN
easat-7238	337	23	more	more	ADV
easat-7238	337	24	effective	effective	ADJ
easat-7238	337	25	.	.	PUNCT
easat-7238	338	1	transparency	transparency	NOUN
easat-7238	338	2	:	:	PUNCT
easat-7238	338	3	the	the	DET
easat-7238	338	4	authors	author	NOUN
easat-7238	338	5	confirm	confirm	VERB
easat-7238	338	6	that	that	SCONJ
easat-7238	338	7	the	the	DET
easat-7238	338	8	manuscript	manuscript	NOUN
easat-7238	338	9	is	be	AUX
easat-7238	338	10	an	an	DET
easat-7238	338	11	honest	honest	ADJ
easat-7238	338	12	,	,	PUNCT
easat-7238	338	13	accurate	accurate	ADJ
easat-7238	338	14	,	,	PUNCT
easat-7238	338	15	and	and	CCONJ
easat-7238	338	16	transparent	transparent	ADJ
easat-7238	338	17	account	account	NOUN
easat-7238	338	18	of	of	ADP
easat-7238	338	19	the	the	DET
easat-7238	338	20	study	study	NOUN
easat-7238	338	21	;	;	PUNCT
easat-7238	338	22	that	that	SCONJ
easat-7238	338	23	no	no	DET
easat-7238	338	24	vital	vital	ADJ
easat-7238	338	25	features	feature	NOUN
easat-7238	338	26	of	of	ADP
easat-7238	338	27	the	the	DET
easat-7238	338	28	study	study	NOUN
easat-7238	338	29	have	have	AUX
easat-7238	338	30	been	be	AUX
easat-7238	338	31	omitted	omit	VERB
easat-7238	338	32	;	;	PUNCT
easat-7238	338	33	and	and	CCONJ
easat-7238	338	34	that	that	SCONJ
easat-7238	338	35	any	any	DET
easat-7238	338	36	discrepancies	discrepancy	NOUN
easat-7238	338	37	from	from	ADP
easat-7238	338	38	the	the	DET
easat-7238	338	39	study	study	NOUN
easat-7238	338	40	as	as	SCONJ
easat-7238	338	41	planned	plan	VERB
easat-7238	338	42	have	have	AUX
easat-7238	338	43	been	be	AUX
easat-7238	338	44	explained	explain	VERB
easat-7238	338	45	.	.	PUNCT
easat-7238	339	1	this	this	DET
easat-7238	339	2	study	study	NOUN
easat-7238	339	3	followed	follow	VERB
easat-7238	339	4	all	all	DET
easat-7238	339	5	ethical	ethical	ADJ
easat-7238	339	6	practices	practice	NOUN
easat-7238	339	7	during	during	ADP
easat-7238	339	8	writing	writing	NOUN
easat-7238	339	9	.	.	PUNCT
easat-7238	340	1	acknowledgement	acknowledgement	NOUN
easat-7238	340	2	:	:	PUNCT
easat-7238	340	3	the	the	DET
easat-7238	340	4	university	university	NOUN
easat-7238	340	5	of	of	ADP
easat-7238	340	6	labor	labor	NOUN
easat-7238	340	7	and	and	CCONJ
easat-7238	340	8	social	social	ADJ
easat-7238	340	9	affairs	affair	NOUN
easat-7238	340	10	,	,	PUNCT
easat-7238	340	11	vietnam	vietnam	PROPN
easat-7238	340	12	;	;	PUNCT
easat-7238	340	13	hanoi	hanoi	PROPN
easat-7238	340	14	university	university	PROPN
easat-7238	340	15	of	of	ADP
easat-7238	340	16	business	business	NOUN
easat-7238	340	17	and	and	CCONJ
easat-7238	340	18	technology	technology	NOUN
easat-7238	340	19	,	,	PUNCT
easat-7238	340	20	vietnam	vietnam	PROPN
easat-7238	340	21	;	;	PUNCT
easat-7238	340	22	hanoi	hanoi	PROPN
easat-7238	340	23	university	university	PROPN
easat-7238	340	24	of	of	ADP
easat-7238	340	25	natural	natural	ADJ
easat-7238	340	26	resources	resource	NOUN
easat-7238	340	27	and	and	CCONJ
easat-7238	340	28	environment	environment	NOUN
easat-7238	340	29	,	,	PUNCT
easat-7238	340	30	vietnam	vietnam	PROPN
easat-7238	340	31	;	;	PUNCT
easat-7238	340	32	the	the	DET
easat-7238	340	33	international	international	ADJ
easat-7238	340	34	school	school	NOUN
easat-7238	340	35	—	—	PUNCT
easat-7238	340	36	vietnam	vietnam	PROPN
easat-7238	340	37	national	national	PROPN
easat-7238	340	38	university	university	PROPN
easat-7238	340	39	,	,	PUNCT
easat-7238	340	40	hanoi	hanoi	PROPN
easat-7238	340	41	,	,	PUNCT
easat-7238	340	42	vietnam	vietnam	PROPN
easat-7238	340	43	;	;	PUNCT
easat-7238	340	44	the	the	DET
easat-7238	340	45	university	university	NOUN
easat-7238	340	46	of	of	ADP
easat-7238	340	47	economics	economic	NOUN
easat-7238	340	48	and	and	CCONJ
easat-7238	340	49	business	business	NOUN
easat-7238	340	50	—	—	PUNCT
easat-7238	340	51	vietnam	vietnam	PROPN
easat-7238	340	52	national	national	PROPN
easat-7238	340	53	university	university	PROPN
easat-7238	340	54	,	,	PUNCT
easat-7238	340	55	hanoi	hanoi	PROPN
easat-7238	340	56	,	,	PUNCT
easat-7238	340	57	vietnam	vietnam	PROPN
easat-7238	340	58	;	;	PUNCT
easat-7238	340	59	and	and	CCONJ
easat-7238	340	60	other	other	ADJ
easat-7238	340	61	researchers	researcher	NOUN
easat-7238	340	62	and	and	CCONJ
easat-7238	340	63	reviewers	reviewer	NOUN
easat-7238	340	64	who	who	PRON
easat-7238	340	65	assisted	assist	VERB
easat-7238	340	66	us	we	PRON
easat-7238	340	67	during	during	ADP
easat-7238	340	68	the	the	DET
easat-7238	340	69	study	study	NOUN
easat-7238	340	70	period	period	NOUN
easat-7238	340	71	are	be	AUX
easat-7238	340	72	all	all	PRON
easat-7238	340	73	acknowledged	acknowledge	VERB
easat-7238	340	74	by	by	ADP
easat-7238	340	75	the	the	DET
easat-7238	340	76	authors	author	NOUN
easat-7238	340	77	.	.	PUNCT
easat-7238	341	1	copyright	copyright	NOUN
easat-7238	341	2	:	:	PUNCT
easat-7238	341	3	©	©	PROPN
easat-7238	341	4	2025	2025	NUM
easat-7238	341	5	by	by	ADP
easat-7238	341	6	the	the	DET
easat-7238	341	7	authors	author	NOUN
easat-7238	341	8	.	.	PUNCT
easat-7238	342	1	this	this	DET
easat-7238	342	2	open	open	ADJ
easat-7238	342	3	-	-	PUNCT
easat-7238	342	4	access	access	NOUN
easat-7238	342	5	article	article	NOUN
easat-7238	342	6	is	be	AUX
easat-7238	342	7	distributed	distribute	VERB
easat-7238	342	8	under	under	ADP
easat-7238	342	9	the	the	DET
easat-7238	342	10	terms	term	NOUN
easat-7238	342	11	and	and	CCONJ
easat-7238	342	12	conditions	condition	NOUN
easat-7238	342	13	of	of	ADP
easat-7238	342	14	the	the	DET
easat-7238	342	15	creative	creative	ADJ
easat-7238	342	16	commons	common	NOUN
easat-7238	342	17	attribution	attribution	NOUN
easat-7238	342	18	(	(	PUNCT
easat-7238	342	19	cc	cc	NOUN
easat-7238	342	20	by	by	ADP
easat-7238	342	21	)	)	PUNCT
easat-7238	342	22	license	license	NOUN
easat-7238	342	23	(	(	PUNCT
easat-7238	342	24	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-7238	342	25	)	)	PUNCT
easat-7238	342	26	.	.	PUNCT
easat-7238	343	1	references	reference	NOUN
easat-7238	343	2	[	[	X
easat-7238	343	3	1	1	NUM
easat-7238	343	4	]	]	X
easat-7238	343	5	u.	u.	NOUN
easat-7238	343	6	nations	nation	NOUN
easat-7238	343	7	,	,	PUNCT
easat-7238	343	8	integrated	integrate	VERB
easat-7238	343	9	environmental	environmental	ADJ
easat-7238	343	10	and	and	CCONJ
easat-7238	343	11	economic	economic	ADJ
easat-7238	343	12	accounting	accounting	NOUN
easat-7238	343	13	.	.	PUNCT
easat-7238	344	1	new	new	PROPN
easat-7238	344	2	york	york	PROPN
easat-7238	344	3	:	:	PUNCT
easat-7238	344	4	united	united	PROPN
easat-7238	344	5	nations	nations	PROPN
easat-7238	344	6	publication	publication	NOUN
easat-7238	344	7	,	,	PUNCT
easat-7238	344	8	2000	2000	NUM
easat-7238	344	9	.	.	PUNCT
easat-7238	345	1	[	[	X
easat-7238	345	2	2	2	NUM
easat-7238	345	3	]	]	PUNCT
easat-7238	345	4	ifac	ifac	NOUN
easat-7238	345	5	,	,	PUNCT
easat-7238	345	6	"	"	PUNCT
easat-7238	345	7	international	international	ADJ
easat-7238	345	8	guidance	guidance	NOUN
easat-7238	345	9	document	document	NOUN
easat-7238	345	10	:	:	PUNCT
easat-7238	345	11	environmental	environmental	ADJ
easat-7238	345	12	management	management	NOUN
easat-7238	345	13	accounting	accounting	NOUN
easat-7238	345	14	,	,	PUNCT
easat-7238	345	15	"	"	PUNCT
easat-7238	345	16	retrieved	retrieve	VERB
easat-7238	345	17	:	:	PUNCT
easat-7238	345	18	https://www.ifac.org/knowledge-gateway/professional-accountants-business-paib/publications/internationalguidance-document-environmental-management-accounting	https://www.ifac.org/knowledge-gateway/professional-accountants-business-paib/publications/internationalguidance-document-environmental-management-accounte	VERB
easat-7238	345	19	,	,	PUNCT
easat-7238	345	20	2005	2005	NUM
easat-7238	345	21	.	.	PUNCT
easat-7238	346	1	[	[	X
easat-7238	346	2	3	3	X
easat-7238	346	3	]	]	X
easat-7238	346	4	d.	d.	PROPN
easat-7238	346	5	pearce	pearce	PROPN
easat-7238	346	6	,	,	PUNCT
easat-7238	346	7	a.	a.	PROPN
easat-7238	346	8	markandya	markandya	PROPN
easat-7238	346	9	,	,	PUNCT
easat-7238	346	10	and	and	CCONJ
easat-7238	346	11	e.	e.	PROPN
easat-7238	346	12	barbier	barbier	PROPN
easat-7238	346	13	,	,	PUNCT
easat-7238	346	14	blueprint	blueprint	NOUN
easat-7238	346	15	1	1	NUM
easat-7238	346	16	.	.	PUNCT
easat-7238	347	1	london	london	PROPN
easat-7238	347	2	:	:	PUNCT
easat-7238	347	3	routledge	routledge	PROPN
easat-7238	347	4	,	,	PUNCT
easat-7238	347	5	1989	1989	NUM
easat-7238	347	6	.	.	PUNCT
easat-7238	348	1	[	[	X
easat-7238	348	2	4	4	X
easat-7238	348	3	]	]	X
easat-7238	348	4	d.	d.	PROPN
easat-7238	348	5	h.	h.	PROPN
easat-7238	348	6	pham	pham	PROPN
easat-7238	348	7	and	and	CCONJ
easat-7238	348	8	t.	t.	PROPN
easat-7238	348	9	h.	h.	PROPN
easat-7238	348	10	m.	m.	PROPN
easat-7238	348	11	tran	tran	PROPN
easat-7238	348	12	,	,	PUNCT
easat-7238	348	13	environmental	environmental	ADJ
easat-7238	348	14	accounting	accounting	NOUN
easat-7238	348	15	and	and	CCONJ
easat-7238	348	16	its	its	PRON
easat-7238	348	17	application	application	NOUN
easat-7238	348	18	in	in	ADP
easat-7238	348	19	enterprises	enterprise	NOUN
easat-7238	348	20	:	:	PUNCT
easat-7238	348	21	international	international	ADJ
easat-7238	348	22	experiences	experience	NOUN
easat-7238	348	23	and	and	CCONJ
easat-7238	348	24	suggestions	suggestion	NOUN
easat-7238	348	25	for	for	ADP
easat-7238	348	26	vietnam	vietnam	PROPN
easat-7238	348	27	.	.	PUNCT
easat-7238	349	1	hanoi	hanoi	PROPN
easat-7238	349	2	,	,	PUNCT
easat-7238	349	3	vietnam	vietnam	PROPN
easat-7238	349	4	:	:	PUNCT
easat-7238	349	5	finance	finance	NOUN
easat-7238	349	6	publishing	publishing	NOUN
easat-7238	349	7	house	house	NOUN
easat-7238	349	8	,	,	PUNCT
easat-7238	349	9	2012	2012	NUM
easat-7238	349	10	.	.	PUNCT
easat-7238	350	1	[	[	X
easat-7238	350	2	5	5	NUM
easat-7238	350	3	]	]	X
easat-7238	350	4	ifrs	ifrs	PROPN
easat-7238	350	5	foundation	foundation	PROPN
easat-7238	350	6	,	,	PUNCT
easat-7238	350	7	"	"	PUNCT
easat-7238	350	8	ias	ias	PROPN
easat-7238	350	9	16	16	NUM
easat-7238	350	10	:	:	PUNCT
easat-7238	350	11	property	property	NOUN
easat-7238	350	12	,	,	PUNCT
easat-7238	350	13	plant	plant	NOUN
easat-7238	350	14	and	and	CCONJ
easat-7238	350	15	equipment	equipment	NOUN
easat-7238	350	16	,	,	PUNCT
easat-7238	350	17	"	"	PUNCT
easat-7238	350	18	retrieved	retrieve	VERB
easat-7238	350	19	:	:	PUNCT
easat-7238	350	20	https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2022/issued/part-a/ias-16-propertyplant-and-equipment.pdf?bypass=on	https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2022/issued/part-a/ias-16-propertyplant-and-equipment.pdf?bypass=on	NOUN
easat-7238	350	21	,	,	PUNCT
easat-7238	350	22	2022	2022	NUM
easat-7238	350	23	.	.	PUNCT
easat-7238	351	1	[	[	X
easat-7238	351	2	6	6	NUM
easat-7238	351	3	]	]	PUNCT
easat-7238	351	4	p.	p.	PROPN
easat-7238	351	5	r.	r.	PROPN
easat-7238	351	6	lawrence	lawrence	PROPN
easat-7238	351	7	and	and	CCONJ
easat-7238	351	8	j.	j.	PROPN
easat-7238	351	9	w.	w.	PROPN
easat-7238	351	10	lorsch	lorsch	PROPN
easat-7238	351	11	,	,	PUNCT
easat-7238	351	12	organization	organization	NOUN
easat-7238	351	13	and	and	CCONJ
easat-7238	351	14	environment	environment	NOUN
easat-7238	351	15	:	:	PUNCT
easat-7238	351	16	managing	manage	VERB
easat-7238	351	17	differentiation	differentiation	NOUN
easat-7238	351	18	and	and	CCONJ
easat-7238	351	19	integration	integration	NOUN
easat-7238	351	20	.	.	PUNCT
easat-7238	352	1	boston	boston	PROPN
easat-7238	352	2	,	,	PUNCT
easat-7238	352	3	ma	ma	PROPN
easat-7238	352	4	:	:	PUNCT
easat-7238	352	5	harvard	harvard	PROPN
easat-7238	352	6	business	business	PROPN
easat-7238	352	7	school	school	PROPN
easat-7238	352	8	press	press	NOUN
easat-7238	352	9	,	,	PUNCT
easat-7238	352	10	1967	1967	NUM
easat-7238	352	11	.	.	PUNCT
easat-7238	353	1	[	[	X
easat-7238	353	2	7	7	X
easat-7238	353	3	]	]	PUNCT
easat-7238	353	4	"	"	PUNCT
easat-7238	353	5	the	the	DET
easat-7238	353	6	iron	iron	NOUN
easat-7238	353	7	cage	cage	NOUN
easat-7238	353	8	revisited	revisit	VERB
easat-7238	353	9	institutional	institutional	ADJ
easat-7238	353	10	isomorphism	isomorphism	NOUN
easat-7238	353	11	and	and	CCONJ
easat-7238	353	12	collective	collective	ADJ
easat-7238	353	13	rationality	rationality	NOUN
easat-7238	353	14	in	in	ADP
easat-7238	353	15	organizational	organizational	ADJ
easat-7238	353	16	fields	field	NOUN
easat-7238	353	17	,	,	PUNCT
easat-7238	353	18	"	"	PUNCT
easat-7238	353	19	economics	economic	NOUN
easat-7238	353	20	meets	meet	VERB
easat-7238	353	21	sociology	sociology	NOUN
easat-7238	353	22	in	in	ADP
easat-7238	353	23	strategic	strategic	ADJ
easat-7238	353	24	management	management	NOUN
easat-7238	353	25	,	,	PUNCT
easat-7238	353	26	pp	pp	ADV
easat-7238	353	27	.	.	PUNCT
easat-7238	354	1	pp	pp	ADJ
easat-7238	354	2	.	.	PUNCT
easat-7238	355	1	143	143	NUM
easat-7238	355	2	-	-	SYM
easat-7238	355	3	166	166	NUM
easat-7238	355	4	.	.	PUNCT
easat-7238	356	1	https://doi.org/10.1016/s0742-3322(00)17011-1	https://doi.org/10.1016/s0742-3322(00)17011-1	PROPN
easat-7238	356	2	,	,	PUNCT
easat-7238	356	3	2000	2000	NUM
easat-7238	356	4	.	.	PUNCT
easat-7238	357	1	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-7238	357	2	https://www.ifac.org/knowledge-gateway/professional-accountants-business-paib/publications/international-guidance-document-environmental-management-accounting	https://www.ifac.org/knowledge-gateway/professional-accountants-business-paib/publications/international-guidance-document-environmental-management-accounte	VERB
easat-7238	357	3	https://www.ifac.org/knowledge-gateway/professional-accountants-business-paib/publications/international-guidance-document-environmental-management-accounting	https://www.ifac.org/knowledge-gateway/professional-accountants-business-paib/publications/international-guidance-document-environmental-management-accounting	NOUN
easat-7238	357	4	https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2022/issued/part-a/ias-16-property-plant-and-equipment.pdf?bypass=on	https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2022/issued/part-a/ias-16-property-plant-and-equipment.pdf?bypass=on	PROPN
easat-7238	357	5	https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2022/issued/part-a/ias-16-property-plant-and-equipment.pdf?bypass=on	https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2022/issued/part-a/ias-16-property-plant-and-equipment.pdf?bypass=on	PROPN
easat-7238	357	6	https://doi.org/10.1016/s0742-3322(00)17011-1	https://doi.org/10.1016/s0742-3322(00)17011-1	PROPN
easat-7238	357	7	1638	1638	NUM
easat-7238	357	8	edelweiss	edelweiss	PROPN
easat-7238	357	9	applied	apply	VERB
easat-7238	357	10	science	science	NOUN
easat-7238	357	11	and	and	CCONJ
easat-7238	357	12	technology	technology	NOUN
easat-7238	357	13	issn	issn	PROPN
easat-7238	357	14	:	:	PUNCT
easat-7238	357	15	2576	2576	NUM
easat-7238	357	16	-	-	SYM
easat-7238	357	17	8484	8484	NUM
easat-7238	357	18	vol	vol	NOUN
easat-7238	357	19	.	.	PROPN
easat-7238	358	1	9	9	NUM
easat-7238	358	2	,	,	PUNCT
easat-7238	358	3	no	no	INTJ
easat-7238	358	4	.	.	NOUN
easat-7238	358	5	5	5	NUM
easat-7238	358	6	:	:	SYM
easat-7238	358	7	1620	1620	NUM
easat-7238	358	8	-	-	SYM
easat-7238	358	9	1638	1638	NUM
easat-7238	358	10	,	,	PUNCT
easat-7238	358	11	2025	2025	NUM
easat-7238	358	12	doi	doi	NOUN
easat-7238	358	13	:	:	PUNCT
easat-7238	358	14	10.55214/25768484.v9i5.7238	10.55214/25768484.v9i5.7238	NUM
easat-7238	358	15	©	©	PROPN
easat-7238	358	16	2025	2025	NUM
easat-7238	358	17	by	by	ADP
easat-7238	358	18	the	the	DET
easat-7238	358	19	authors	author	NOUN
easat-7238	358	20	;	;	PUNCT
easat-7238	358	21	licensee	licensee	PROPN
easat-7238	358	22	learning	learning	NOUN
easat-7238	358	23	gate	gate	NOUN
easat-7238	359	1	[	[	X
easat-7238	359	2	8	8	NUM
easat-7238	359	3	]	]	X
easat-7238	359	4	j.	j.	PROPN
easat-7238	359	5	godfrey	godfrey	PROPN
easat-7238	359	6	,	,	PUNCT
easat-7238	359	7	a.	a.	PROPN
easat-7238	359	8	hodgson	hodgson	PROPN
easat-7238	359	9	,	,	PUNCT
easat-7238	359	10	and	and	CCONJ
easat-7238	359	11	s.	s.	PROPN
easat-7238	359	12	holmes	holmes	PROPN
easat-7238	359	13	,	,	PUNCT
easat-7238	359	14	"	"	PUNCT
easat-7238	359	15	accounting	accounting	NOUN
easat-7238	359	16	theory	theory	NOUN
easat-7238	359	17	.	.	PUNCT
easat-7238	359	18	"	"	PUNCT
easat-7238	360	1	milton	milton	PROPN
easat-7238	360	2	,	,	PUNCT
easat-7238	360	3	qld	qld	PROPN
easat-7238	360	4	,	,	PUNCT
easat-7238	360	5	australia	australia	PROPN
easat-7238	360	6	:	:	PUNCT
easat-7238	360	7	john	john	PROPN
easat-7238	360	8	wiley	wiley	PROPN
easat-7238	360	9	&	&	CCONJ
easat-7238	360	10	sons	sons	PROPN
easat-7238	360	11	australia	australia	PROPN
easat-7238	360	12	ltd	ltd	PROPN
easat-7238	360	13	,	,	PUNCT
easat-7238	360	14	2000	2000	NUM
easat-7238	360	15	.	.	PUNCT
easat-7238	361	1	[	[	X
easat-7238	361	2	9	9	NUM
easat-7238	361	3	]	]	X
easat-7238	361	4	h.	h.	PROPN
easat-7238	361	5	chang	chang	PROPN
easat-7238	361	6	and	and	CCONJ
easat-7238	361	7	c.	c.	PROPN
easat-7238	361	8	deegan	deegan	PROPN
easat-7238	361	9	,	,	PUNCT
easat-7238	361	10	"	"	PUNCT
easat-7238	361	11	exploring	explore	VERB
easat-7238	361	12	factors	factor	NOUN
easat-7238	361	13	influencing	influence	VERB
easat-7238	361	14	environmental	environmental	ADJ
easat-7238	361	15	management	management	NOUN
easat-7238	361	16	accounting	accounting	NOUN
easat-7238	361	17	adoption	adoption	NOUN
easat-7238	361	18	at	at	ADP
easat-7238	361	19	rmit	rmit	PROPN
easat-7238	361	20	university	university	PROPN
easat-7238	361	21	,	,	PUNCT
easat-7238	361	22	"	"	PUNCT
easat-7238	361	23	in	in	ADP
easat-7238	361	24	sixth	sixth	ADJ
easat-7238	361	25	asia	asia	PROPN
easat-7238	361	26	pacific	pacific	PROPN
easat-7238	361	27	interdisciplinary	interdisciplinary	ADJ
easat-7238	361	28	research	research	NOUN
easat-7238	361	29	in	in	ADP
easat-7238	361	30	accounting	accounting	NOUN
easat-7238	361	31	(	(	PUNCT
easat-7238	361	32	apira	apira	NOUN
easat-7238	361	33	)	)	PUNCT
easat-7238	361	34	conference	conference	NOUN
easat-7238	361	35	,	,	PUNCT
easat-7238	361	36	2010	2010	NUM
easat-7238	361	37	,	,	PUNCT
easat-7238	361	38	vol	vol	NOUN
easat-7238	361	39	.	.	PROPN
easat-7238	361	40	26	26	NUM
easat-7238	361	41	,	,	PUNCT
easat-7238	361	42	no	no	INTJ
easat-7238	361	43	.	.	NOUN
easat-7238	361	44	4	4	NUM
easat-7238	361	45	,	,	PUNCT
easat-7238	361	46	pp	pp	ADJ
easat-7238	361	47	.	.	PUNCT
easat-7238	361	48	1113	1113	NUM
easat-7238	361	49	.	.	PUNCT
easat-7238	362	1	[	[	X
easat-7238	362	2	10	10	NUM
easat-7238	362	3	]	]	X
easat-7238	362	4	r.	r.	PROPN
easat-7238	362	5	freeman	freeman	PROPN
easat-7238	362	6	,	,	PUNCT
easat-7238	362	7	strategic	strategic	ADJ
easat-7238	362	8	management	management	NOUN
easat-7238	362	9	:	:	PUNCT
easat-7238	362	10	a	a	DET
easat-7238	362	11	stakeholder	stakeholder	NOUN
easat-7238	362	12	approach	approach	NOUN
easat-7238	362	13	.	.	PUNCT
easat-7238	363	1	cambridge	cambridge	PROPN
easat-7238	363	2	,	,	PUNCT
easat-7238	363	3	ma	ma	PROPN
easat-7238	363	4	:	:	PUNCT
easat-7238	363	5	cambridge	cambridge	PROPN
easat-7238	363	6	university	university	PROPN
easat-7238	363	7	press	press	NOUN
easat-7238	363	8	,	,	PUNCT
easat-7238	363	9	1984	1984	NUM
easat-7238	363	10	.	.	PUNCT
easat-7238	364	1	[	[	X
easat-7238	364	2	11	11	NUM
easat-7238	364	3	]	]	X
easat-7238	364	4	h.	h.	PROPN
easat-7238	364	5	t.	t.	PROPN
easat-7238	364	6	ngoc	ngoc	PROPN
easat-7238	364	7	,	,	PUNCT
easat-7238	364	8	"	"	PUNCT
easat-7238	364	9	factors	factor	NOUN
easat-7238	364	10	affecting	affect	VERB
easat-7238	364	11	the	the	DET
easat-7238	364	12	adoption	adoption	NOUN
easat-7238	364	13	of	of	ADP
easat-7238	364	14	environmental	environmental	ADJ
easat-7238	364	15	accounting	accounting	NOUN
easat-7238	364	16	in	in	ADP
easat-7238	364	17	manufacturing	manufacturing	NOUN
easat-7238	364	18	enterprises	enterprise	NOUN
easat-7238	364	19	in	in	ADP
easat-7238	364	20	vietnam	vietnam	PROPN
easat-7238	364	21	,	,	PUNCT
easat-7238	364	22	"	"	PUNCT
easat-7238	364	23	journal	journal	NOUN
easat-7238	364	24	of	of	ADP
easat-7238	364	25	economic	economic	ADJ
easat-7238	364	26	research	research	NOUN
easat-7238	364	27	,	,	PUNCT
easat-7238	364	28	vol	vol	NOUN
easat-7238	364	29	.	.	PROPN
easat-7238	364	30	68	68	NUM
easat-7238	364	31	,	,	PUNCT
easat-7238	364	32	no	no	INTJ
easat-7238	364	33	.	.	NOUN
easat-7238	364	34	1	1	NUM
easat-7238	364	35	,	,	PUNCT
easat-7238	364	36	pp	pp	ADJ
easat-7238	364	37	.	.	PUNCT
easat-7238	364	38	67–74	67–74	NUM
easat-7238	364	39	,	,	PUNCT
easat-7238	364	40	2017	2017	NUM
easat-7238	364	41	.	.	PUNCT
easat-7238	365	1	[	[	X
easat-7238	365	2	12	12	NUM
easat-7238	365	3	]	]	X
easat-7238	365	4	h.	h.	PROPN
easat-7238	365	5	d.	d.	PROPN
easat-7238	365	6	long	long	ADV
easat-7238	365	7	,	,	PUNCT
easat-7238	365	8	"	"	PUNCT
easat-7238	365	9	environmental	environmental	ADJ
easat-7238	365	10	accounting	accounting	NOUN
easat-7238	365	11	and	and	CCONJ
easat-7238	365	12	the	the	DET
easat-7238	365	13	impact	impact	NOUN
easat-7238	365	14	of	of	ADP
easat-7238	365	15	environmental	environmental	ADJ
easat-7238	365	16	factors	factor	NOUN
easat-7238	365	17	on	on	ADP
easat-7238	365	18	the	the	DET
easat-7238	365	19	implementation	implementation	NOUN
easat-7238	365	20	of	of	ADP
easat-7238	365	21	environmental	environmental	ADJ
easat-7238	365	22	accounting	accounting	NOUN
easat-7238	365	23	in	in	ADP
easat-7238	365	24	manufacturing	manufacturing	NOUN
easat-7238	365	25	enterprises	enterprise	NOUN
easat-7238	365	26	in	in	ADP
easat-7238	365	27	vietnam	vietnam	PROPN
easat-7238	365	28	,	,	PUNCT
easat-7238	365	29	"	"	PUNCT
easat-7238	365	30	journal	journal	NOUN
easat-7238	365	31	of	of	ADP
easat-7238	365	32	accounting	accounting	NOUN
easat-7238	365	33	and	and	CCONJ
easat-7238	365	34	auditing	auditing	NOUN
easat-7238	365	35	,	,	PUNCT
easat-7238	365	36	vol	vol	NOUN
easat-7238	365	37	.	.	PROPN
easat-7238	366	1	32	32	NUM
easat-7238	366	2	,	,	PUNCT
easat-7238	366	3	no	no	INTJ
easat-7238	366	4	.	.	NOUN
easat-7238	366	5	3	3	NUM
easat-7238	366	6	,	,	PUNCT
easat-7238	366	7	pp	pp	ADJ
easat-7238	366	8	.	.	PUNCT
easat-7238	367	1	102–110	102–110	NUM
easat-7238	367	2	,	,	PUNCT
easat-7238	367	3	2016	2016	NUM
easat-7238	367	4	.	.	PUNCT
easat-7238	368	1	[	[	X
easat-7238	368	2	13	13	NUM
easat-7238	368	3	]	]	PUNCT
easat-7238	368	4	k.	k.	PROPN
easat-7238	368	5	l.	l.	PROPN
easat-7238	368	6	christ	christ	PROPN
easat-7238	368	7	and	and	CCONJ
easat-7238	368	8	r.	r.	PROPN
easat-7238	368	9	l.	l.	PROPN
easat-7238	368	10	burritt	burritt	PROPN
easat-7238	368	11	,	,	PUNCT
easat-7238	368	12	"	"	PUNCT
easat-7238	368	13	environmental	environmental	ADJ
easat-7238	368	14	management	management	NOUN
easat-7238	368	15	accounting	accounting	NOUN
easat-7238	368	16	:	:	PUNCT
easat-7238	368	17	the	the	DET
easat-7238	368	18	significance	significance	NOUN
easat-7238	368	19	of	of	ADP
easat-7238	368	20	contingent	contingent	NOUN
easat-7238	368	21	variables	variable	NOUN
easat-7238	368	22	for	for	ADP
easat-7238	368	23	adoption	adoption	NOUN
easat-7238	368	24	,	,	PUNCT
easat-7238	368	25	"	"	PUNCT
easat-7238	368	26	journal	journal	NOUN
easat-7238	368	27	of	of	ADP
easat-7238	368	28	cleaner	clean	ADJ
easat-7238	368	29	production	production	NOUN
easat-7238	368	30	,	,	PUNCT
easat-7238	368	31	vol	vol	NOUN
easat-7238	368	32	.	.	PROPN
easat-7238	368	33	41	41	NUM
easat-7238	368	34	,	,	PUNCT
easat-7238	368	35	pp	pp	ADJ
easat-7238	368	36	.	.	PUNCT
easat-7238	369	1	163	163	NUM
easat-7238	369	2	-	-	SYM
easat-7238	369	3	173	173	NUM
easat-7238	369	4	,	,	PUNCT
easat-7238	369	5	2013	2013	NUM
easat-7238	369	6	.	.	PUNCT
easat-7238	370	1	https://doi.org/10.1016/j.jclepro.2012.10.007	https://doi.org/10.1016/j.jclepro.2012.10.007	PROPN
easat-7238	371	1	[	[	X
easat-7238	371	2	14	14	NUM
easat-7238	371	3	]	]	PUNCT
easat-7238	371	4	t.	t.	PROPN
easat-7238	371	5	k.	k.	PROPN
easat-7238	371	6	n.	n.	PROPN
easat-7238	371	7	tuyen	tuyen	PROPN
easat-7238	371	8	,	,	PUNCT
easat-7238	371	9	"	"	PUNCT
easat-7238	371	10	studying	study	VERB
easat-7238	371	11	factors	factor	NOUN
easat-7238	371	12	affecting	affect	VERB
easat-7238	371	13	environmental	environmental	ADJ
easat-7238	371	14	accounting	accounting	NOUN
easat-7238	371	15	implementation	implementation	NOUN
easat-7238	371	16	in	in	ADP
easat-7238	371	17	mining	mining	NOUN
easat-7238	371	18	enterprises	enterprise	NOUN
easat-7238	371	19	in	in	ADP
easat-7238	371	20	vietnam	vietnam	PROPN
easat-7238	371	21	,	,	PUNCT
easat-7238	371	22	"	"	PUNCT
easat-7238	371	23	the	the	DET
easat-7238	371	24	journal	journal	NOUN
easat-7238	371	25	of	of	ADP
easat-7238	371	26	asian	asian	ADJ
easat-7238	371	27	finance	finance	NOUN
easat-7238	371	28	,	,	PUNCT
easat-7238	371	29	economics	economic	NOUN
easat-7238	371	30	and	and	CCONJ
easat-7238	371	31	business	business	NOUN
easat-7238	371	32	,	,	PUNCT
easat-7238	371	33	vol	vol	NOUN
easat-7238	371	34	.	.	PROPN
easat-7238	371	35	7	7	NUM
easat-7238	371	36	,	,	PUNCT
easat-7238	371	37	no	no	INTJ
easat-7238	371	38	.	.	NOUN
easat-7238	371	39	5	5	NUM
easat-7238	371	40	,	,	PUNCT
easat-7238	371	41	pp	pp	ADJ
easat-7238	371	42	.	.	PUNCT
easat-7238	372	1	131	131	NUM
easat-7238	372	2	-	-	SYM
easat-7238	372	3	144	144	NUM
easat-7238	372	4	,	,	PUNCT
easat-7238	372	5	2020	2020	NUM
easat-7238	372	6	.	.	PUNCT
easat-7238	373	1	[	[	X
easat-7238	373	2	15	15	NUM
easat-7238	373	3	]	]	X
easat-7238	373	4	n.	n.	PROPN
easat-7238	373	5	n.	n.	PROPN
easat-7238	373	6	thi	thi	PROPN
easat-7238	373	7	,	,	PUNCT
easat-7238	373	8	"	"	PUNCT
easat-7238	373	9	building	build	VERB
easat-7238	373	10	a	a	DET
easat-7238	373	11	research	research	NOUN
easat-7238	373	12	model	model	NOUN
easat-7238	373	13	of	of	ADP
easat-7238	373	14	factors	factor	NOUN
easat-7238	373	15	affecting	affect	VERB
easat-7238	373	16	the	the	DET
easat-7238	373	17	ability	ability	NOUN
easat-7238	373	18	to	to	PART
easat-7238	373	19	apply	apply	VERB
easat-7238	373	20	environmental	environmental	ADJ
easat-7238	373	21	cost	cost	NOUN
easat-7238	373	22	management	management	NOUN
easat-7238	373	23	accounting	accounting	NOUN
easat-7238	373	24	in	in	ADP
easat-7238	373	25	vietnamese	vietnamese	ADJ
easat-7238	373	26	steel	steel	NOUN
easat-7238	373	27	manufacturing	manufacturing	NOUN
easat-7238	373	28	enterprises	enterprise	NOUN
easat-7238	373	29	,	,	PUNCT
easat-7238	373	30	"	"	PUNCT
easat-7238	373	31	accounting	accounting	NOUN
easat-7238	373	32	and	and	CCONJ
easat-7238	373	33	auditing	auditing	NOUN
easat-7238	373	34	journal	journal	NOUN
easat-7238	373	35	,	,	PUNCT
easat-7238	373	36	vol	vol	NOUN
easat-7238	373	37	.	.	PROPN
easat-7238	373	38	8	8	NUM
easat-7238	373	39	,	,	PUNCT
easat-7238	373	40	pp	pp	ADJ
easat-7238	373	41	.	.	PUNCT
easat-7238	374	1	34	34	NUM
easat-7238	374	2	-	-	SYM
easat-7238	374	3	37	37	NUM
easat-7238	374	4	,	,	PUNCT
easat-7238	374	5	2016	2016	NUM
easat-7238	374	6	.	.	PUNCT
easat-7238	375	1	[	[	X
easat-7238	375	2	16	16	NUM
easat-7238	375	3	]	]	X
easat-7238	375	4	d.	d.	PROPN
easat-7238	375	5	jalaludin	jalaludin	PROPN
easat-7238	375	6	,	,	PUNCT
easat-7238	375	7	m.	m.	NOUN
easat-7238	375	8	sulaiman	sulaiman	PROPN
easat-7238	375	9	,	,	PUNCT
easat-7238	375	10	and	and	CCONJ
easat-7238	375	11	n.	n.	PROPN
easat-7238	375	12	nazli	nazli	PROPN
easat-7238	375	13	nik	nik	PROPN
easat-7238	375	14	ahmad	ahmad	PROPN
easat-7238	375	15	,	,	PUNCT
easat-7238	375	16	"	"	PUNCT
easat-7238	375	17	understanding	understand	VERB
easat-7238	375	18	environmental	environmental	ADJ
easat-7238	375	19	management	management	NOUN
easat-7238	375	20	accounting	accounting	NOUN
easat-7238	375	21	(	(	PUNCT
easat-7238	375	22	ema	ema	PROPN
easat-7238	375	23	)	)	PUNCT
easat-7238	375	24	adoption	adoption	NOUN
easat-7238	375	25	:	:	PUNCT
easat-7238	375	26	a	a	DET
easat-7238	375	27	new	new	ADJ
easat-7238	375	28	institutional	institutional	ADJ
easat-7238	375	29	sociology	sociology	NOUN
easat-7238	375	30	perspective	perspective	NOUN
easat-7238	375	31	,	,	PUNCT
easat-7238	375	32	"	"	PUNCT
easat-7238	375	33	social	social	ADJ
easat-7238	375	34	responsibility	responsibility	NOUN
easat-7238	375	35	journal	journal	NOUN
easat-7238	375	36	,	,	PUNCT
easat-7238	375	37	vol	vol	NOUN
easat-7238	375	38	.	.	PROPN
easat-7238	375	39	7	7	NUM
easat-7238	375	40	,	,	PUNCT
easat-7238	375	41	no	no	INTJ
easat-7238	375	42	.	.	NOUN
easat-7238	375	43	4	4	NUM
easat-7238	375	44	,	,	PUNCT
easat-7238	375	45	pp	pp	ADJ
easat-7238	375	46	.	.	PUNCT
easat-7238	376	1	540	540	NUM
easat-7238	376	2	-	-	SYM
easat-7238	376	3	557	557	NUM
easat-7238	376	4	,	,	PUNCT
easat-7238	376	5	2011	2011	NUM
easat-7238	376	6	.	.	PUNCT
easat-7238	377	1	[	[	X
easat-7238	377	2	17	17	NUM
easat-7238	377	3	]	]	PUNCT
easat-7238	377	4	t.	t.	PROPN
easat-7238	377	5	m.	m.	NOUN
easat-7238	377	6	a.	a.	PROPN
easat-7238	377	7	nguyen	nguyen	PROPN
easat-7238	377	8	and	and	CCONJ
easat-7238	377	9	t.	t.	PROPN
easat-7238	377	10	d.	d.	PROPN
easat-7238	377	11	l.	l.	PROPN
easat-7238	377	12	nguyen	nguyen	PROPN
easat-7238	377	13	,	,	PUNCT
easat-7238	377	14	"	"	PUNCT
easat-7238	377	15	impact	impact	NOUN
easat-7238	377	16	on	on	ADP
easat-7238	377	17	the	the	DET
easat-7238	377	18	level	level	NOUN
easat-7238	377	19	of	of	ADP
easat-7238	377	20	environmental	environmental	ADJ
easat-7238	377	21	accounting	accounting	NOUN
easat-7238	377	22	information	information	NOUN
easat-7238	377	23	disclosure	disclosure	NOUN
easat-7238	377	24	of	of	ADP
easat-7238	377	25	listed	list	VERB
easat-7238	377	26	beverage	beverage	NOUN
easat-7238	377	27	manufacturing	manufacturing	NOUN
easat-7238	377	28	enterprises	enterprise	NOUN
easat-7238	377	29	,	,	PUNCT
easat-7238	377	30	"	"	PUNCT
easat-7238	377	31	journal	journal	NOUN
easat-7238	377	32	of	of	ADP
easat-7238	377	33	economics	economic	NOUN
easat-7238	377	34	and	and	CCONJ
easat-7238	377	35	forecasting	forecasting	NOUN
easat-7238	377	36	,	,	PUNCT
easat-7238	377	37	vol	vol	NOUN
easat-7238	377	38	.	.	PROPN
easat-7238	377	39	12	12	NUM
easat-7238	377	40	,	,	PUNCT
easat-7238	377	41	pp	pp	ADJ
easat-7238	377	42	.	.	PUNCT
easat-7238	378	1	109–112	109–112	NUM
easat-7238	378	2	,	,	PUNCT
easat-7238	378	3	2023	2023	NUM
easat-7238	378	4	.	.	PUNCT
easat-7238	379	1	[	[	X
easat-7238	379	2	18	18	NUM
easat-7238	379	3	]	]	X
easat-7238	379	4	w.	w.	NOUN
easat-7238	379	5	setthasakko	setthasakko	PROPN
easat-7238	379	6	,	,	PUNCT
easat-7238	379	7	"	"	PUNCT
easat-7238	379	8	the	the	DET
easat-7238	379	9	adoption	adoption	NOUN
easat-7238	379	10	of	of	ADP
easat-7238	379	11	environmental	environmental	ADJ
easat-7238	379	12	management	management	NOUN
easat-7238	379	13	,	,	PUNCT
easat-7238	379	14	"	"	PUNCT
easat-7238	379	15	journal	journal	NOUN
easat-7238	379	16	of	of	ADP
easat-7238	379	17	accountancy	accountancy	NOUN
easat-7238	379	18	jap	jap	ADJ
easat-7238	379	19	vol	vol	NOUN
easat-7238	379	20	.	.	PUNCT
easat-7238	379	21	32	32	NUM
easat-7238	379	22	,	,	PUNCT
easat-7238	379	23	p.	p.	NOUN
easat-7238	379	24	99	99	NUM
easat-7238	379	25	,	,	PUNCT
easat-7238	379	26	2015	2015	NUM
easat-7238	379	27	.	.	PUNCT
easat-7238	380	1	https://doi.org/10.14456/jap.2015.22	https://doi.org/10.14456/jap.2015.22	NOUN
easat-7238	381	1	[	[	X
easat-7238	381	2	19	19	NUM
easat-7238	381	3	]	]	PUNCT
easat-7238	381	4	t.	t.	PROPN
easat-7238	381	5	l.	l.	PROPN
easat-7238	381	6	thi	thi	PROPN
easat-7238	381	7	,	,	PUNCT
easat-7238	381	8	"	"	PUNCT
easat-7238	381	9	research	research	NOUN
easat-7238	381	10	on	on	ADP
easat-7238	381	11	cpmt	cpmt	PROPN
easat-7238	381	12	international	international	ADJ
easat-7238	381	13	economics	economic	NOUN
easat-7238	381	14	in	in	ADP
easat-7238	381	15	brick	brick	NOUN
easat-7238	381	16	production	production	NOUN
easat-7238	381	17	enterprises	enterprise	NOUN
easat-7238	381	18	in	in	ADP
easat-7238	381	19	vietnam	vietnam	PROPN
easat-7238	381	20	,	,	PUNCT
easat-7238	381	21	"	"	PUNCT
easat-7238	381	22	hanoi	hanoi	PROPN
easat-7238	381	23	,	,	PUNCT
easat-7238	381	24	vietnam	vietnam	PROPN
easat-7238	381	25	:	:	PUNCT
easat-7238	381	26	national	national	ADJ
easat-7238	381	27	economics	economics	PROPN
easat-7238	381	28	university	university	PROPN
easat-7238	381	29	phd	phd	NOUN
easat-7238	381	30	thesis	thesis	NOUN
easat-7238	381	31	in	in	ADP
easat-7238	381	32	economics	economic	NOUN
easat-7238	381	33	,	,	PUNCT
easat-7238	381	34	2017	2017	NUM
easat-7238	381	35	.	.	PUNCT
easat-7238	382	1	[	[	X
easat-7238	382	2	20	20	NUM
easat-7238	382	3	]	]	PUNCT
easat-7238	382	4	t.	t.	PROPN
easat-7238	382	5	t.	t.	PROPN
easat-7238	382	6	nguyen	nguyen	PROPN
easat-7238	382	7	,	,	PUNCT
easat-7238	382	8	"	"	PUNCT
easat-7238	382	9	research	research	NOUN
easat-7238	382	10	on	on	ADP
easat-7238	382	11	the	the	DET
easat-7238	382	12	impact	impact	NOUN
easat-7238	382	13	of	of	ADP
easat-7238	382	14	environmental	environmental	ADJ
easat-7238	382	15	accounting	accounting	NOUN
easat-7238	382	16	on	on	ADP
easat-7238	382	17	the	the	DET
easat-7238	382	18	performance	performance	NOUN
easat-7238	382	19	of	of	ADP
easat-7238	382	20	textile	textile	NOUN
easat-7238	382	21	and	and	CCONJ
easat-7238	382	22	garment	garment	NOUN
easat-7238	382	23	enterprises	enterprise	NOUN
easat-7238	382	24	in	in	ADP
easat-7238	382	25	vietnam	vietnam	PROPN
easat-7238	382	26	,	,	PUNCT
easat-7238	382	27	"	"	PUNCT
easat-7238	382	28	journal	journal	NOUN
easat-7238	382	29	of	of	ADP
easat-7238	382	30	science	science	NOUN
easat-7238	382	31	and	and	CCONJ
easat-7238	382	32	technology	technology	NOUN
easat-7238	382	33	,	,	PUNCT
easat-7238	382	34	vol	vol	NOUN
easat-7238	382	35	.	.	PROPN
easat-7238	383	1	56	56	NUM
easat-7238	383	2	,	,	PUNCT
easat-7238	383	3	no	no	INTJ
easat-7238	383	4	.	.	NOUN
easat-7238	383	5	2	2	NUM
easat-7238	383	6	,	,	PUNCT
easat-7238	383	7	pp	pp	ADJ
easat-7238	383	8	.	.	PUNCT
easat-7238	384	1	45–58	45–58	NUM
easat-7238	384	2	,	,	PUNCT
easat-7238	384	3	2022	2022	NUM
easat-7238	384	4	.	.	PUNCT
easat-7238	385	1	https://doi.org/10.46242/jstiuh.v56i02.4344	https://doi.org/10.46242/jstiuh.v56i02.4344	NOUN
easat-7238	386	1	[	[	X
easat-7238	386	2	21	21	NUM
easat-7238	386	3	]	]	X
easat-7238	386	4	"	"	PUNCT
easat-7238	386	5	environmental	environmental	ADJ
easat-7238	386	6	management	management	NOUN
easat-7238	386	7	accounting	accounting	NOUN
easat-7238	386	8	and	and	CCONJ
easat-7238	386	9	innovation	innovation	NOUN
easat-7238	386	10	:	:	PUNCT
easat-7238	386	11	an	an	DET
easat-7238	386	12	exploratory	exploratory	ADJ
easat-7238	386	13	analysis	analysis	NOUN
easat-7238	386	14	,	,	PUNCT
easat-7238	386	15	"	"	PUNCT
easat-7238	386	16	accounting	accounting	NOUN
easat-7238	386	17	,	,	PUNCT
easat-7238	386	18	auditing	auditing	NOUN
easat-7238	386	19	&	&	CCONJ
easat-7238	386	20	accountability	accountability	NOUN
easat-7238	386	21	journal	journal	NOUN
easat-7238	386	22	,	,	PUNCT
easat-7238	386	23	pp	pp	PROPN
easat-7238	386	24	.	.	PUNCT
easat-7238	387	1	pp	pp	ADV
easat-7238	387	2	.	.	PUNCT
easat-7238	388	1	920	920	NUM
easat-7238	388	2	-	-	SYM
easat-7238	388	3	948	948	NUM
easat-7238	388	4	.	.	PUNCT
easat-7238	389	1	https://doi.org/10.1108/09513571011080180	https://doi.org/10.1108/09513571011080180	ADJ
easat-7238	389	2	,	,	PUNCT
easat-7238	389	3	2010	2010	NUM
easat-7238	389	4	.	.	PUNCT
easat-7238	390	1	[	[	X
easat-7238	390	2	22	22	NUM
easat-7238	390	3	]	]	PUNCT
easat-7238	390	4	m.	m.	PROPN
easat-7238	390	5	s.	s.	PROPN
easat-7238	390	6	ismail	ismail	PROPN
easat-7238	390	7	,	,	PUNCT
easat-7238	390	8	a.	a.	PROPN
easat-7238	390	9	ramli	ramli	PROPN
easat-7238	390	10	,	,	PUNCT
easat-7238	390	11	and	and	CCONJ
easat-7238	390	12	f.	f.	PROPN
easat-7238	390	13	darus	darus	PROPN
easat-7238	390	14	,	,	PUNCT
easat-7238	390	15	"	"	PUNCT
easat-7238	390	16	environmental	environmental	ADJ
easat-7238	390	17	management	management	NOUN
easat-7238	390	18	accounting	accounting	NOUN
easat-7238	390	19	practices	practice	NOUN
easat-7238	390	20	and	and	CCONJ
easat-7238	390	21	islamic	islamic	ADJ
easat-7238	390	22	corporate	corporate	ADJ
easat-7238	390	23	social	social	ADJ
easat-7238	390	24	responsibility	responsibility	NOUN
easat-7238	390	25	compliance	compliance	NOUN
easat-7238	390	26	:	:	PUNCT
easat-7238	390	27	evidence	evidence	NOUN
easat-7238	390	28	from	from	ADP
easat-7238	390	29	iso14001	iso14001	ADJ
easat-7238	390	30	companies	company	NOUN
easat-7238	390	31	,	,	PUNCT
easat-7238	390	32	"	"	PUNCT
easat-7238	390	33	procedia	procedia	NOUN
easat-7238	390	34	-	-	PUNCT
easat-7238	390	35	social	social	ADJ
easat-7238	390	36	and	and	CCONJ
easat-7238	390	37	behavioral	behavioral	ADJ
easat-7238	390	38	sciences	science	NOUN
easat-7238	390	39	,	,	PUNCT
easat-7238	390	40	vol	vol	NOUN
easat-7238	390	41	.	.	PROPN
easat-7238	390	42	145	145	NUM
easat-7238	390	43	,	,	PUNCT
easat-7238	390	44	pp	pp	ADJ
easat-7238	390	45	.	.	PUNCT
easat-7238	391	1	343	343	NUM
easat-7238	391	2	-	-	SYM
easat-7238	391	3	351	351	NUM
easat-7238	391	4	,	,	PUNCT
easat-7238	391	5	2014	2014	NUM
easat-7238	391	6	.	.	PUNCT
easat-7238	392	1	https://doi.org/10.1016/j.sbspro.2014.06.043	https://doi.org/10.1016/j.sbspro.2014.06.043	PRON
easat-7238	393	1	[	[	X
easat-7238	393	2	23	23	NUM
easat-7238	393	3	]	]	PUNCT
easat-7238	393	4	x.	x.	PROPN
easat-7238	393	5	chen	chen	PROPN
easat-7238	393	6	,	,	PUNCT
easat-7238	393	7	p.	p.	PROPN
easat-7238	393	8	weerathunga	weerathunga	PROPN
easat-7238	393	9	,	,	PUNCT
easat-7238	393	10	m.	m.	NOUN
easat-7238	393	11	nurunnabi	nurunnabi	PROPN
easat-7238	393	12	,	,	PUNCT
easat-7238	393	13	k.	k.	PROPN
easat-7238	393	14	kulathunga	kulathunga	PROPN
easat-7238	393	15	,	,	PUNCT
easat-7238	393	16	and	and	CCONJ
easat-7238	393	17	w.	w.	PROPN
easat-7238	393	18	samarathunga	samarathunga	PROPN
easat-7238	393	19	,	,	PUNCT
easat-7238	393	20	"	"	PUNCT
easat-7238	393	21	influences	influence	NOUN
easat-7238	393	22	of	of	ADP
easat-7238	393	23	behavioral	behavioral	ADJ
easat-7238	393	24	intention	intention	NOUN
easat-7238	393	25	to	to	PART
easat-7238	393	26	engage	engage	VERB
easat-7238	393	27	in	in	ADP
easat-7238	393	28	environmental	environmental	ADJ
easat-7238	393	29	accounting	accounting	NOUN
easat-7238	393	30	practices	practice	NOUN
easat-7238	393	31	for	for	ADP
easat-7238	393	32	corporate	corporate	ADJ
easat-7238	393	33	sustainability	sustainability	NOUN
easat-7238	393	34	:	:	PUNCT
easat-7238	393	35	managerial	managerial	ADJ
easat-7238	393	36	perspectives	perspective	NOUN
easat-7238	393	37	from	from	ADP
easat-7238	393	38	a	a	DET
easat-7238	393	39	developing	develop	VERB
easat-7238	393	40	country	country	NOUN
easat-7238	393	41	,	,	PUNCT
easat-7238	393	42	"	"	PUNCT
easat-7238	393	43	sustainability	sustainability	NOUN
easat-7238	393	44	,	,	PUNCT
easat-7238	393	45	vol	vol	NOUN
easat-7238	393	46	.	.	PROPN
easat-7238	393	47	12	12	NUM
easat-7238	393	48	,	,	PUNCT
easat-7238	393	49	no	no	INTJ
easat-7238	393	50	.	.	NOUN
easat-7238	393	51	13	13	NUM
easat-7238	393	52	,	,	PUNCT
easat-7238	393	53	p.	p.	NOUN
easat-7238	393	54	5266	5266	NUM
easat-7238	393	55	,	,	PUNCT
easat-7238	393	56	2020	2020	NUM
easat-7238	393	57	.	.	PUNCT
easat-7238	394	1	https://doi.org/10.3390/su12135266	https://doi.org/10.3390/su12135266	PRON
easat-7238	394	2	https://doi.org/10.1016/j.jclepro.2012.10.007	https://doi.org/10.1016/j.jclepro.2012.10.007	VERB
easat-7238	394	3	https://doi.org/10.14456/jap.2015.22	https://doi.org/10.14456/jap.2015.22	PROPN
easat-7238	394	4	https://doi.org/10.46242/jstiuh.v56i02.4344	https://doi.org/10.46242/jstiuh.v56i02.4344	NOUN
easat-7238	394	5	https://doi.org/10.1108/09513571011080180	https://doi.org/10.1108/09513571011080180	PRON
easat-7238	394	6	https://doi.org/10.1016/j.sbspro.2014.06.043	https://doi.org/10.1016/j.sbspro.2014.06.043	PROPN
easat-7238	394	7	https://doi.org/10.3390/su12135266	https://doi.org/10.3390/su12135266	X