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Purpose – This study synthesizes macro and micro perspectives on green accounting, some measurement methods used in green accounting such as environmental cost measurement, product life cycle cost measurement, Activity Based Costing method (ABC). The article also analyzed that the application of green accounting can lead to implementing a "green" design for the production process. The research also shows that applying for green accounting benefits the sustainable development of both businesses and society, thereby promoting businesses to voluntarily apply green accounting. The article also identified and measured the factors affecting the application of green accounting in enterprises, proved that the application of green accounting affects sustainable development in enterprises. Methodology – We collected data on 195 manufacturing enterprises, in 6 sectors. The main data analysis method used for this study is the SEM structural equation modeling method. The article used AMOS software to evaluate and measure the influence of each factor on the application of green accounting in enterprises. By dividing the group of businesses that have applied GA and have not applied GA, we have used the Independent-Samples T-Test method and successfully demonstrated that the application of GA has an impact on the sustainability of the business. Findings – We have discovered that to apply green accounting in businesses, it is necessary to have a "green" design for the product. This will help businesses implement green accounting to avoid environmental impact but still ensure economic goals. We have also successfully demonstrated that green accounting if implemented, will bring benefits to both businesses and society Practical implications – Green accounting has shown that the rational use of resources is essential. The measurement and record of green accounting have also shown that we are disrupting the ecological environment without recreating the environment. Social implications: Research has shown that if we don't protect the ecological environment, we live by capital, not by added value. Originality/value - Outlining the logic of green accounting, it is necessary to have a "green" design for the product to apply green accounting, and to increase the sustainability of the business |
