DETERMINANTS THE IMPLEMENTATION OF SUSTAINABILITY ACCOUNTING IN GARMENT FIRMS CONTRIBUTING TO IMPROVED SUSTAINABLE GOVERNANCE

Abstract

This study investigates the determinants of sustainability accounting implementation in the Vietnamese garment firms, using survey data from 345 respondents and analysed through multiple regression techniques. The study found that accountant competence (ACC), leadership competence and commitment (LDC), information technology capability (ITC), corporate sustainability culture (CUL), stakeholder pressure (SUP), and regulatory pressure (REG) have a positive impact on the adoption of sustainability accounting practices, with accountant’ competence being most. This study contributes to the sustainability accounting literature by providing empirical evidence from an export-oriented labour-intensive industry in an emerging economy, integrating various determinants into a single framework. The findings offer practical guidance for managers and policymakers to enhance sustainable governance in the sector.