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

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Proceedings of the 4th International Conference on Research in Management and Technovation (ICRMAT 2023)

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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.

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Author information

Authors and Affiliations

  1. Thuyloi University, 175 Tay Son Ward, Trung Liet, Dong Da, Hanoi, Vietnam

    Dao Thi Huong

  2. Academy of Finance, 58 Le Van Hien Ward, Dong Ngac, Bac Tu Liem, Hanoi, Vietnam

    Nguyen The Anh

Authors
  1. Dao Thi Huong
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  2. Nguyen The Anh
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Corresponding author

Correspondence to Nguyen The Anh .

Editor information

Editors and Affiliations

  1. Centre for Post-Graduate Studies, Hanoi University of Industry, Hanoi, Vietnam

    Thi Hong Nga Nguyen

  2. Gillings School of Global Public Health, University of North Carolina at Chapel, Chapel HIll, NC, USA

    Darrell Norman Burrell

  3. Department of Computer Science and Engineering, CMR Institute of Technology, Hyderabad, Telangana, India

    Vijender Kumar Solanki

  4. Accounting and Auditing Faculty, Academy of Finance, Hanoi, Vietnam

    Ngoc Anh Mai

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© 2024 The Author(s), under exclusive license to Springer Nature Singapore Pte Ltd.

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Huong, D.T., Anh, N.T. (2024). Applying Green Accounting—Case Study of Small and Medium Enterprises in Vietnam. In: Nguyen, T.H.N., Burrell, D.N., Solanki, V.K., Mai, N.A. (eds) Proceedings of the 4th International Conference on Research in Management and Technovation. ICRMAT 2023. Springer, Singapore. https://doi.org/10.1007/978-981-99-8472-5_27

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