This research focuses on four factors affecting the application of the social responsibility accounting in Vietnamese enterprises. In this paper, SPSS 20 was used to collect and analysis data from Vietnamese enterprises. From this, recommendations can be given so that the enterprises can apply social responsibility accounting and promote it widely in Vietnam. | Factors affecting the application of social responsibility accounting Accounting 6 2020 597 604 Contents lists available at GrowingScience Accounting homepage ac Factors affecting the application of social responsibility accounting Dinh The Hunga Tran Trung Tuana and Nguyen Huu Anhb aPhD. School of Accounting and Auditing National Economics University Hanoi Vietnam bAssociate Professor School of Accounting and Auditing National Economics University Hanoi Vietnam CHRONICLE ABSTRACT Article history Vietnam is facing a lot of social problems such as excessive resources exploitation social imbalance Received March 2 2020 threatened natural environment etc. The majority of enterprises in Vietnam care about profits and they Received in revised format March are blamed for harmful effects on the environment and society. Social responsibility accounting is 20 2020 applied as a tool which evaluates efforts to protect the environment and ensure the social stability of Accepted March 24 2020 Available online the businesses. Therefore social responsibility accounting is essential to help administrators propose March 24 2020 business strategies combining with environment conservation most appropriately. This research Keywords focuses on four factors affecting the application of the social responsibility accounting in Vietnamese Business characteristics enterprises. In this paper SPSS 20 was used to collect and analysis data from Vietnamese enterprises. Business operation From this recommendations can be given so that the enterprises can apply social responsibility Social responsibility accounting accounting and promote it widely in Vietnam. Vietnamese enterprises 2020 by the authors licensee Growing Science Canada 1. Introduction Enterprises play an essential role in the economy and they are the central part of generating gross domestic product GDP . Enterprises also need to set their sustainable development goals to be suitable for the trend of
