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Applying Green Accounting—Case Study of Small and Medium Enterprises in Vietnam

In: Proceedings of the 4th International Conference on Research in Management and Technovation

Author

Listed:
  • Dao Thi Huong

    (Thuyloi University)

  • Nguyen The Anh

    (Academy of Finance)

Abstract

Green accounting (GA) is considered an important tool in understanding the influence of the natural environment on the economy. However, its application in Vietnam is not widespread, and there are still many shortcomings, especially in industrial parks where the environmental aspect of social responsibility needs more attention. This article examines the factors influencing the application of green accounting in small and medium enterprises (SMEs) in Vietnam. Based on the results of 142 surveys, the study identifies four groups of factors that affect the implementation of green accounting in businesses, including factors related to management agencies, the businesses themselves, professional associations, and other stakeholders.

Suggested Citation

  • Dao Thi Huong & Nguyen The Anh, 2024. "Applying Green Accounting—Case Study of Small and Medium Enterprises in Vietnam," Springer Books, in: Thi Hong Nga Nguyen & Darrell Norman Burrell & Vijender Kumar Solanki & Ngoc Anh Mai (ed.), Proceedings of the 4th International Conference on Research in Management and Technovation, pages 289-301, Springer.
    • Handle: RePEc:spr:sprchp:978-981-99-8472-5_27
    DOI: 10.1007/978-981-99-8472-5_27
    as

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