FACTORS AFFECTING THE APPLICATION TO GREEN ACCOUNTING OF SMES IN DONG NAI PROVINCE

Tóm tắt

This study examines the influence of state agencies and accounting association on the adoption of green accounting by small and medium-sized enterprises (SMEs) in Dong Nai, Vietnam. A survey of 258 SMEs was conducted using a 5- point Likert scale and data analysis through SPSS, the results confirmed that (1) Structure and resources of SMEs; (2) functions of Accounting Association and (3) State agencies positively impact on the application of green accounting of SMEs in Dong Nai. The findings guide state management agencies in other regions to formulate policies aiding SMEs in embracing green accounting and moving towards sustainability. Accounting associations can leverage these results to improve SMEs’ understanding in Dong Nai and offer practical support suited to local needs. This study, by investigating the roles of state agencies and accounting associations, enhances the understanding of factors influencing the effective adoption of green accounting practices among SMEs in Dong Nai, Vietnam