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2024 | OriginalPaper | Buchkapitel

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

verfasst von : Dao Thi Huong, Nguyen The Anh

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

Verlag: Springer Nature Singapore

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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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Metadaten
Titel
Applying Green Accounting—Case Study of Small and Medium Enterprises in Vietnam
verfasst von
Dao Thi Huong
Nguyen The Anh
Copyright-Jahr
2024
Verlag
Springer Nature Singapore
DOI
https://doi.org/10.1007/978-981-99-8472-5_27

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