Managers' Perceptions Influence the Application of Green Accounting in Small and Medium-scale Garment Enterprises in Hanoi

When the environment faces major issues, the notion of Green Accounting has developed as a solution that not only assists businesses in managing their finances successfully, but also actively contributes to sustainable growth. Green accounting is regarded as a significant instrument for assessing the economic impact of the natural environment. This study investigates managers' opinions of green accounting and how they influence its use. The research approach combines qualitative and quantitative research to develop the research model, test the research hypotheses, and assess managers' levels of awareness. Accounting for small and medium-sized clothing businesses in Hanoi. Based on data collected from 182 small and medium-sized textile factories in Hanoi. Research results show that managers in garment enterprises see the role and importance of implementing green accounting. However, the current situation in garment enterprises is that the level of green accounting application is not high. From the research results, the author proposes solutions to increase managers' awareness to apply green accounting.