The role of green transformational leadership in promoting the intention to engage in environmental accounting practices among manufacturing enterprises in Vietnam over the next 5 years

Abstract

Facing escalating global environmental challenges, businesses must urgently adopt sustainable practices. Green transformational leadership is crucial, inspiring organizational members toward sustainability, fostering environmental responsibility, and building a culture oriented toward sustainability. This leadership is vital for manufacturing enterprises, which have significant environmental impacts, to promote environmental accounting practices. This research aims to identify factors and analyze the impact of green transformational leadership on the intention to engage in environmental accounting practices among manufacturing enterprises in Vietnam. The research model includes attitudes towards environmental accounting practices, subjective norms, perceived behavioral control, and green transformational leadership. Using a mixed-methods approach, qualitative data were collected through discussions with an academic advisor, while quantitative data were gathered via a survey of 142 respondents from Vietnamese manufacturing enterprises. Partial Least Squares Structural Equation Modeling (PLS-SEM) was used to analyze the data and test hypotheses. The findings indicate that green transformational leadership significantly influences the intention to engage in environmental accounting practices, with attitudes, subjective norms, and perceived behavioral control acting as mediating variables. The results underscore the critical role of leadership in shaping environmental practices and offer empirical support for the proposed model. Practical implications for policymakers and business leaders include fostering green transformational leadership, enhancing organizational culture toward sustainability, and addressing barriers to implementing environmental accounting practices. Future research should explore the longitudinal effects of leadership on environmental practices and the integration of digital technologies for transparency in environmental reporting.