摘要：This paper investigates the role of environmental management accounting on sustainable supply chain management and the link between sustainable supply chain management and efficiency including financial and environmental factors using questionnaire-based survey. The study designed and sent questionnaires to 600 construction material manufacturing enterprises in Vietnam and managed to collect 418 valid ones which was processed by SPSS 20.0 software. The results show that environmental management accounting had a significantly positive impact on sustainable supply chain management. Therefore, if enterprises adopt environmental management accounting, they will more likely implement sustainable supply chain management more efficiently. On the other hand, the findings point out that sustainable supply chain management positively affect to both financial and environmental efficiency. Finally, the study provides some sound suggestions to Vietnamese construction materials manufacturing industry.
