Factors Affecting Green Accounting Practices Toward Sustainable Development: A Case Study Of Small And Medium-Sized Enterprises In Vietnam

Abstract

In the context of increasing globalization and climate change, sustainable development has become an essential focus for Vietnam's economy. Green accounting is an effective management tool that helps enterprises record, measure, and disclose financial information related to environmental factors, thereby supporting a balance between economic goals and social responsibility. This study aims to identify and assess the factors influencing the green accounting practice in SMEs through a survey of 282 samples and quantitative analysis using SPSS 26 software. The findings indicate that manager awareness, perceived benefits, financial resources, accountant capacity, and stakeholder pressure have a positive impact on the application of green accounting in SMEs. Based on these results, the study proposes several solutions to help enterprises enhance management efficiency, boost competitiveness, and collaborate towards achieving sustainable development goals.