A study on the current status and influencing factors of green accounting application in Chinese SMEs
List of Authors
  • Huang JiaYi , Siti Afiqah Zainuddin

Keyword
  • Green accounting, Small and medium-sized enterprises (SMEs) Policy support, Environmental awareness, Sustainable development

Abstract
  • This study discusses the application status and influencing factors of green accounting in small and medium-sized enterprises in China. Green accounting combines traditional accounting with environmental science and the concept of sustainable development, emphasizing that enterprises should pursue profits while reducing environmental damage. Small and medium-sized enterprises play an important role in China's economy, but their rapid development has also brought environmental problems. Therefore, it is of great significance to promote smes to adopt green accounting. It is found that the low application rate of green accounting in Chinese smes is mainly influenced by insufficient policy support, weak environmental awareness of management and high implementation cost. In addition, enterprise size, industry characteristics and external regulatory pressure are also important factors affecting the application of green accounting. Industries with stricter environmental regulations are more likely to implement green accounting, while small businesses face more challenges due to limited resources. In order to promote the widespread use of green accounting, the study recommends strengthening policy support, providing clear guidance and incentives, while strengthening environmental awareness training for corporate management and employees. In addition, optimizing accounting systems to reduce implementation costs will also help drive the adoption of green accounting in smes, thereby contributing to the achievement of the Sustainable Development Goals.

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