Knowledge Agora

Title	Challenges in green accounting: Sustainable development for companies listed on the Vietnam stock exchange
ID_Doc	66084
Authors	Nguyen, TT
Title	Challenges in green accounting: Sustainable development for companies listed on the Vietnam stock exchange
Year	2023
Published	International Journal Of Advanced And Applied Sciences, 10.0, 12
Abstract	This research investigates the influence of various determinants on the adoption of green accounting (GA) practices and examines how these practices affect the performance of 283 enterprises listed on the Vietnam Stock Exchange. Despite mandatory environmental regulations set by the government, a limited number of businesses integrate GA into their sustainable development strategies. Employing a mixed-methods approach, this study combines qualitative and quantitative research methodologies, utilizing a multivariable linear regression model for the analysis of primary data through SPSS and AMOS software. The findings reveal that factors such as the potential for business expansion, state regulatory bodies, and corporate attributes positively influence the implementation of GA. Additionally, the research demonstrates the beneficial impact of GA on the operational efficiency of enterprises. Drawing from these findings, the study proposes strategic recommendations and solutions for listed companies and relevant stakeholders in Vietnam. These strategies aim to enhance corporate prestige and positioning, thereby contributing to the sustainable development of the national economy. (c) 2023 The Authors. Published by IASE. This
PDF	http://science-gate.com/IJAAS/Articles/2023/2023-10-12/1021833ijaas202312007.pdf

Similar Articles

ID	Score	Article
71675		Pumiviset, W; Suttipun, M Sustainability and strategic management accounting: evidence of green manufacturing in Thailand(2024)Cogent Business & Management, 11.0, 1
75686		Khan, PA; Johl, SK; Akhtar, S Firm Sustainable Development Goals and Firm Financial Performance through the Lens of Green Innovation Practices and Reporting: A Proactive Approach(2021)Journal Of Risk And Financial Management, 14, 12
34569		Ye, JM; Dela, E The Effect of Green Investment and Green Financing on Sustainable Business Performance of Foreign Chemical Industries Operating in Indonesia: The Mediating Role of Corporate Social Responsibility(2023)Sustainability, 15, 14
67933		Do, B; Nguyen, N The Links between Proactive Environmental Strategy, Competitive Advantages and Firm Performance: An Empirical Study in Vietnam(2020)Sustainability, 12, 12
35356		Lutfi, A; Alqudah, H; Alrawad, M; Alshira'h, AF; Alshirah, MH; Almaiah, MA; Alsyouf, A; Hassan, MF Green Environmental Management System to Support Environmental Performance: What Factors Influence SMEs to Adopt Green Innovations?(2023)Sustainability, 15, 13
22813		Chen, SJ; Lakkanawanit, P; Suttipun, M; Xue, H Environmental regulation and corporate performance: The effects of green financial management and top management's environmental awareness(2023)Cogent Business & Management, 10.0, 1
24795		Uzkurt, C; Arslan, S; Ekmekcioglu, EB; Ceyhan, S Green information systems efforts and SMEs' environmental and financial performance: how do eco-management practices shape the story?(2024)
66543		Oyewo, B; Tawiah, V; Hussain, ST Drivers of environmental and social sustainability accounting practices in Nigeria: a corporate governance perspective(2023)Corporate Governance-The International Journal Of Business In Society, 23, 2
73495		Liu, C; Deng, BW Is it really paid for sustainable development? The economic significance of firms' green practice(2023)Sustainable Development, 31, 2
71594		Baah, C; Agyabeng-Mensah, Y; Afum, E; Armas, JAL Exploring corporate environmental ethics and green creativity as antecedents of green competitive advantage, sustainable production and financial performance: empirical evidence from manufacturing firms(2024)Benchmarking-An International Journal, 31.0, 3