%0 Journal Article
%T Factors Influencing Carbon Accounting Adoption: Evidence from Vietnamese Enterprises
%A Dao Manh Huy
%A Nguyen Thanh Tung
%A Nguyen Thi Lan Anh
%A Bui Thi Thu Huong
%J Journal of Organizational Behavior Research
%@ 2528-9705
%D 2025
%V 10
%N 3
%R 10.51847/1pPb0tEPX9
%P 148-160
%X Integrating institutional theory and the resource-based view (RBV), this study investigates the concurrent influence of external institutional pressures and internal capabilities on carbon accounting (CARACC) adoption within Vietnam, an emerging market context. We test a model incorporating three institutional pressures (regulatory, stakeholder, and market) and three internal capabilities (leadership commitment, accounting capability, and IT systems), analyzing survey data from 412 Vietnamese enterprises via PLS-SEM. Results reveal that internal capabilities are the predominant drivers of CARACC implementation. Leadership commitment has the biggest effect (β = 0.382, p < 0.001), followed by IT systems (β = 0.285, p < 0.001) and accounting capability (β = 0.254, p < 0.001). While statistically significant, external pressures have a comparatively weaker effect. Crucially, leadership commitment&#39;s hypothesized moderating role on the relationship between regulatory pressure and CARACC was unsupported (β = 0.012, p > 0.05), suggesting adoption remains a passive, compliance-driven response rather than a strategically internalized initiative. This research offers a pioneering integrated framework for CARACC in emerging economies, providing critical insights for managers to prioritize internal capacity-building and for policymakers to design more effective regulatory frameworks to accelerate the green transition.
%U https://odad.org/article/factors-influencing-carbon-accounting-adoption-evidence-from-vietnamese-enterprises-h1z7olju8yua66o