IDENTIFY FACTORS AFFECTING THE IMPLEMENTATION OF GREEN MANAGEMENT ACCOUNTING IN THE SUSTAINABLE DEVELOPMENT STRATEGY OF VIET NAM

Abstract

In the context of climate change and increasing pressure for sustainable development, green management accounting (EMA) has become an essential tool for helping enterprises align economic efficiency with environmental responsibility. However, the implementation of EMA in Vietnamese enterprises still faces many limitations. This study surveyed 100 Vietnamese enterprises and collected 275 valid responses. The empirical results identified seven factors that positively influence the implementation of EMA: institutional pressure, leadership awareness and commitment, technology systems and data infrastructure, qualifications of accounting staff, financial resources, stakeholder pressure, and sustainable development strategies. These findings are not only theoretically significant but also provide practical insights for proposing appropriate solutions to promote EMA adoption and support the effective execution of sustainable development strategies.