Page 310 - Ebook HTKH 2024

Research on factors influencing the adoption of green accounting has been done a
lot in recent years.

Smith (2021) studied the difficulties in implementing green accounting in small
and medium-sized enterprises in Germany. Research showed that the main obstacle to
green accounting came from resources and awareness. The study recommends that the
government have policies to support small businesses to apply green accounting (Smith,
2020).
Dao Thi Thuy Hang (2019) investigates how implementing green accounting
contributes to improving the image of businesses in the eyes of consumers and
management agencies. The author also found that the awareness of corporate social

responsibility had an impact on the decision to apply green accounting (Hang, 2019).
Hoang Thi Hong Van (2022) conducted a study with 252 enterprises in Vietnam,
showing that implementing green accounting helps businesses ensure compliance with
environmental regulations. The study also showed that the factors belonging to state
management agencies such as regulations and documents, culture and business lines
have an impact on promoting the application of green accounting in enterprises (Van,

2022).
Pham Huy Hung et al. (2024) found that factors related to government policy
factors, corporate awareness, and culture affect the practice of environmental accounting
in Vietnamese enterprises. The authors also made recommendations for stakeholders to
promote and enhance the effectiveness of green accounting applications in Vietnam
(Pham Huy Hung & Ngo Minh Trang, 2024).
From the above research, implementing green accounting in enterprises is

becoming a concern in many countries. Green accounting helps businesses predict
environmental impacts or some factors that can cause negative impacts on the
environment, improving financial performance. However, studies also highlight the
difficulties in applying green accounting in enterprises due to economic, cultural and
geographical characteristics. Therefore, it is very necessary to study the advantages and
disadvantages of implementing green accounting in enterprises in Hanoi to widely apply

green accounting practices in the current context.
3. Research Methodology
The article uses secondary information related to the implementation of green
accounting. The authors collect data, synthesize and analyze results from the existing
research and published documents, then assess the application of green accounting by
enterprises in Hanoi and make recommendations to stakeholders to promote this process.
4. Research Findings
4.1. Characteristics of enterprises in Hanoi in the conditions of applying green

accounting
Transforming the growth model towards green is an important content in the
current development in Vietnam. On September 25, 2012, the Government issued
Decision No. 1393/QDTTg approving the National Strategy for Green Growth for the

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