Determinants of Green Accounting Adoption among Listed Manufacturing Firms in Vietnam

Abstract:

This study examines the determinants of green accounting (GA) adoption among listed manufacturing firms in Vietnam. Analysis of 513 survey responses using SmartPLS 4 reveals that stakeholder pressure, managerial awareness, accounting staff qualifications and competence, perceived benefits of GA, and the extent of digital transformation all positively influence GA adoption. Multigroup analysis indicates no significant differences across manufacturing subsectors, whereas firms audited by Big Four audit firms exhibit higher levels of GA adoption. These findings provide further empirical evidence from Vietnam and suggest that regulatory authorities, professional bodies, and firms should strengthen institutional pressure, raise managerial awareness, and invest in accounting capabilities and digital infrastructure to promote GA adoption.