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Factors influencing the adoption of environmental accounting in enterprises

Huỳnh Thị Ngọc Phượng: Trường Đại học Tiền Giang;
doi:10.62831/202608012

Abstract

This study seeks to identify the factors influencing the adoption of environmental accounting in businesses. Drawing on Stakeholder Theory, Legitimacy Theory, and the Natural Resource-Based View, it develops a conceptual framework encompassing five key determinants: corporate governance, the extent of environmental information disclosure, green innovation and environmental performance, managerial environmental awareness, and stakeholder pressure. Based on a synthesis of prior research, the study formulates five hypotheses to examine the relationships between these factors and the implementation of environmental accounting practices in firms.

Keywords
environmental accounting environmental disclosure green innovation stakeholder pressure sustainable development

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Section Kế toán - Kiểm toán
Issue Tạp chí Công Thương - Các kết quả nghiên cứu khoa học và ứng dụng công nghệ số 8 tháng 4 năm 2026

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DOI: 10.62831/202608032
Ngọc Đoan Trang Lê; Kim Tú Trần
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