Factors Affecting the Decision to Choose Green Accounting Approach of Small and Medium Enterprises in Hanoi

The objective of the study is to identify and measure the factors affecting the decision to choose green accounting approach of SMEs in Hanoi. The study used quantitative research methods with a sample of 300 observations, collected from small and medium-sized manufacturing enterprises in Hanoi. Research shows that there are 4 factors affecting the decision to choose the approach of the business is the characteristics of the business; the capacity of employees; government policy; corporate culture. The study also offers a number of solutions to develop and apply green accounting for small and medium-sized manufacturing enterprises in Hanoi in the current context.