FACTORS AFFECTING THE IMPLEMENTATION OF GREEN ACCOUNTING AT MANUFACTURING ENTERPRISES IN HO CHI MINH CITY

Abstract

This study aims to identify the key factors influencing the implementation of green accounting practices among manufacturing enterprises in Ho Chi Minh City. Employing both qualitative and quantitative research methods through an online survey, the findings reveal five primary factors affecting the adoption of green accounting, ranked by increasing impact: stakeholder pressure (- 28.3%), enterprise size (22.1%), owner awareness of green accounting (28%), financial resources (33.6%), and regulatory oversight by government authorities (37%). Based on these results, the study proposes several recommendations to promote the effective and sustainable implementation of green accounting. These include policy support from regulatory bodies and incentives for enterprises to invest in resources dedicated to green accounting. The proposed measures aim to establish a solid foundation for the widespread and enduring adoption of green accounting practices within the manufacturing sector.