Main Article Content
This study was carried out through data collection from 426 survey samples, along with the use of linear structural modeling model - SEM, after conducting Cronbach Alpha scale testing and factor analysis. exploratory factor analysis (EFA) and confirmatory factor analysis (CFA). Research results show that there are 07 factors that have a positive and statistically significant impact on environmental accounting in enterprises in the textile and garment industry in Vietnam, including: legal regulations; accounting staff qualifications; enterprise size; related parties; awareness of business leaders on environment, environmental accounting; characteristics of the textile and garment manufacturing industry that affect the business's environment; financial resource. At the same time, the research results also show that environmental accounting has an impact on the performance of textile and garment enterprises in Vietnam..