| 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 |
| DOI |
10.21833/ijaas.2023.12.007 |
| 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 |
| Author Keywords |
Green accounting; Enterprise performance; Sustainable development; Vietnam stock exchange; Multivariable linear regression |
| Index Keywords |
Index Keywords |
| Document Type |
Other |
| Open Access |
Open Access |
| Source |
Emerging Sources Citation Index (ESCI) |
| EID |
WOS:001167431900007 |
| WoS Category |
Multidisciplinary Sciences |
| Research Area |
Science & Technology - Other Topics |
| PDF |
http://science-gate.com/IJAAS/Articles/2023/2023-10-12/1021833ijaas202312007.pdf
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