This study evaluates the factors influencing environmental accounting in leather shoe manufacturing companies in Vietnam. Primary data were collected from February 2023 to May 2023, with 283 valid observations for formal research. The analytical and data processing tools used include descriptive statistical methods, reliability testing of scales, exploratory factor analysis (EFA), and hypothesis testing using the least squares method. The study results indicate that company size, human resources, business strategy, institutional regulations, and industry characteristics positively impact environmental accounting in leather shoe manufacturing companies in Vietnam. |
