Ho Tuan Vu

This paper deals with factors affecting environmental accounting adoption and its impact on operational performance in Vietnamese seafood enterprises. The data were collected from seafood enterprises in Vietnam. Structural equation modeling was applied to explore the causal relationship between operational performance and other factors. The results show that the factors affecting the implementation of environmental accounting based on normalized weights include manager support, with the strongest impact (0.286), followed by the level of technology (0.155), qualifications of accountants (0.191), pressure from stakeholders (0.129), business characteristics (0.117), financial resources (0.113), legal regulations (0.103), and finally environmental changes (0.1). The results also show that environmental accounting implementation strongly impacts operational performance (standardized weight 0.351). The correlation relationships in the model are all statistically significant, with a 95% confidence level (p = 0.000 < 0.05). The paper contributes to perfecting the factors affecting the implementation of environmental accounting, clearly seeing its benefits and positive impacts on performance in seafood enterprises in Vietnam, to achieve environmental protection goals, increase economic benefits, and sustainable development.

Acknowledgment
This study is conducted within the framework of the doctoral project subject to Decision No. 1807/QD-ĐHDT dated May 10, 2023, Duy Tan University, Vietnam. The authors would like to acknowledge the reviewers and the editor-in-chief for their assistance.