FACTORS AFFECTING THE APPLICATION OF GREEN ACCOUNTING AT RUBBER ENTERPRISES IN THE SOUTHERN KEY ECONOMIC ZONE

Tóm tắt

This study was conducted in the period of 2024 - 2025, the main content focused on analyzing the influence of different determinants on the application of Green Accounting (GA) practices of 245 rubber enterprises in the  Southern key Economic Zone. Using a mixed approach, the results of the analysis using a multivariate linear regression model with the support of SPSS software showed that factors such as managers' awareness, legal system, technological level, professional competence of accountants, pressure from stakeholders and business characteristics - all of which have a positive impact on the level of GA application in rubber enterprises. Among them, the factors identified as having the strongest impact are pressure from stakeholders and professional competence of accountants. This finding not only provides further empirical evidence on the role of internal and external factors in promoting GA, but also contributes to supplementing the theoretical basis for the application of GA in manufacturing enterprises to meet the sustainable development goals by 2030 in Vietnam.