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

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.