Từ năng lực hấp thụ tri thức xanh đến hiệu quả bền vững: Vai trò trung gian của kế toán quản trị môi trường
DOI:
https://doi.org/10.24311/jabes/2026.37.6.2Keywords:
Hiệu quả bền vững, Kế toán quản trị môi trường, Năng lực hấp thụ xanhAbstract
In the context of green transformation and increasing pressure for sustainable development, transforming organizational capabilities into sustainable outcomes has become a critical challenge for firms. Drawing on the integration of dynamic capabilities theory and the natural resource-based view, this study examines the relationship between green absorptive capacity and sustainability performance through the mediating role of environmental management accounting. Survey data collected from 275 manufacturing firms in Viet Nam were analyzed using SmartPLS. The results indicate that green absorptive capacity has both direct and indirect positive effects on sustainability performance, with environmental management accounting acting as a partial mediator. The findings highlight that green capabilities can create value only when they are translated into appropriate managerial tools. Furthermore, the study provides important implications for managers and policymakers seeking to enhance the sustainability performance of manufacturing firms.
References
Amir, M., Azhar, Z., & Krishnen, L. (2024). From the implementation of environmental management accounting to organizational sustainability: Does stakeholder integration strengthen it? Pakistan Journal of Commerce and Social Sciences, 18(4), 1065-1089. https://doi.org/10.64534/Commer.2025.027
Asiaei, K., Bontis, N., Alizadeh, R., & Yaghoubi, M. (2022). Green intellectual capital and environmental management accounting: Natural resource orchestration in favor of environmental performance. Business Strategy and the Environment, 31(1), 76-93. https://doi.org/10.1002/bse.2875
Appannan, J. S., Mohd Said, R., Ong, T. S., & Senik, R. (2023). Promoting sustainable development through strategies, environmental management accounting and environmental performance. Business Strategy and the Environment, 32(4), 1914-1930. https://doi.org/10.1002/bse.3227
Baquero, A. (2026). Organizational factors, ambidextrous innovation, absorptive capacity, and a firm’s green competitive advantage. Management Decision, 64(6), 2514-2543. https://doi.org/10.1108/MD-04-2024-0789
Bebbington, J., & Unerman, J. (2018). Achieving the United Nations Sustainable Development Goals: An enabling role for accounting research. Accounting, Auditing & Accountability Journal, 31(1), 2-24. https://doi.org/10.1108/AAAJ-05-2017-2929
Becker, J.-M., Proksch, D., & Ringle, C. M. (2022). Revisiting Gaussian copulas to handle endogenous regressors. Journal of the Academy of Marketing Science, 50, 46-66. https://doi.org/10.1007/s11747-021-00805-y
Burritt, R. L., & Schaltegger, S. (2010). Sustainability accounting and reporting: fad or trend? Accounting, Auditing & Accountability Journal, 23(7), 829-846. https://doi.org/10.1108/09513571011080144
Burritt, R. L., Schaltegger, S., & Christ, K. L. (2023). Environmental Management Accounting – Developments Over the Last 20 years from a Framework Perspective. Australian Accounting Review, 33(4), 336-351. https://doi.org/10.1111/auar.12407
Cao, D., Hassan, H., & Sampene, A. K. (2025). Decoding sustainability success: The role of environmental management accounting and environmental management initiatives under institutional pressure. Journal of Environmental Management, 392, 126789. https://doi.org/10.1016/j.jenvman.2025.126789
Chen, Y.-S., Lin, Y.-H., Lin, C.-Y., & Chang, C.-W. (2015). Enhancing green absorptive capacity, green dynamic capacities and green service innovation to improve firm performance: An analysis of structural equation modeling (SEM). Sustainability, 7(11), 15674-15692. https://doi.org/10.3390/su71115674
Christ, K. L., & Burritt, R. L. (2013). Environmental management accounting: the significance of contingent variables for adoption. Journal of Cleaner Production, 41, 163-173. https://doi.org/10.1016/j.jclepro.2012.10.007
Cohen, J. (2013). Statistical Power Analysis for the Behavioral Sciences. Routledge.
Cohen, W. M., & Levinthal, D. A. (1990). Absorptive capacity: A new perspective on learning and innovation. Administrative Science Quarterly, 35(1), 128-152. https://doi.org/10.2307/2393553
Eckert, E., & Kovalevska, O. (2021). Sustainability in the European Union: Analyzing the discourse of the European green deal. Journal of Risk and Financial Management, 14(2), 80. https://doi.org/10.3390/jrfm14020080
Elkington, J. (1998). Partnerships from cannibals with forks: The triple bottom line of 21st‐century business. Environmental Quality Management, 8(1), 37-51. https://doi.org/10.1002/tqem.3310080106
Flatten, T. C., Engelen, A., Zahra, S. A., & Brettel, M. (2011). A measure of absorptive capacity: Scale development and validation. European Management Journal, 29(2), 98-116. https://doi.org/10.1016/j.emj.2010.11.002
Gerged, A. M., Zahoor, N., & Cowton, C. J. (2024). Understanding the relationship between environmental management accounting and firm performance: The role of environmental innovation and stakeholder integration – Evidence from a developing country. Management Accounting Research, 62, 100865. https://doi.org/10.1016/j.mar.2023.100865
Gold, N. O., & Taib, F. M. (2023). Corporate governance and extent of corporate sustainability practice: the role of investor activism. Social Responsibility Journal, 19(1), 184-210. https://doi.org/10.1108/SRJ-06-2021-0228
Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2022). A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM) (3rd ed.). Sage Publications.
Hart, S. (1995). A natural-resource-based view of the firm. The Academy of Management Review, 20(4), 986-1014. https://doi.org/10.2307/258963
Hayes, A. F. (2022). Introduction to Mediation, Moderation, and Conditional Process Analysis: A Regression-Based Approach (3rd ed.). Guilford Press.
Henseler, J., Ringle, C. M., & Sarstedt, M. (2015). A new criterion for assessing discriminant validity in variance-based structural equation modeling. Journal of the Academy of Marketing Science, 43(1), 115-135. https://doi.org/10.1007/s11747-014-0403-8
Hoai, T. T., Minh, N. N., Van, H. V., & Nguyen, N. P. (2023). Accounting going green: The move toward environmental sustainability in Vietnamese manufacturing firms. Corporate Social Responsibility and Environmental Management, 30(4), 1928-1941. https://doi.org/10.1002/csr.2464
Hörisch, J. (2021). The relation of COVID-19 to the UN sustainable development goals: implications for sustainability accounting, management and policy research. Sustainability Accounting, Management and Policy Journal, 12(5), 877-888. https://doi.org/10.1108/SAMPJ-08-2020-0277
Hsiao, P.-C. K., de Villiers, C., Horner, C., & Oosthuizen, H. (2022). A review and synthesis of contemporary sustainability accounting research and the development of a research agenda. Accounting & Finance, 62(4), 4453-4483. https://doi.org/10.1111/acfi.12936
Ibrahim, M., Mahmood, R., & Som, H. M. (2025). Green absorptive capacity and environmental performance: a perspective of SMEs’ relational capability and green supply chain management practices. Environment, Development and Sustainability, 27(6), 13947-13971. https://doi.org/10.1007/s10668-023-04420-5
International Federation of Accountants (IFAC). (2005). International guidance document: Environmental management accounting.
Jiao, X., Zhang, P., He, L., & Li, Z. (2023). Business sustainability for competitive advantage: identifying the role of green intellectual capital, environmental management accounting and energy efficiency. Economic Research-Ekonomska Istraživanja, 36(2). https://doi.org/10.1080/1331677X.2022.2125035
Kadir, M. R. A., AlBalushi, A. r. s. I., & Javed, S. (2025). Institutional pressure and business sustainable performance: does environmental management accounting matter? IIM Kozhikode Society & Management Review, 14(2), 207-219. https://doi.org/10.1177/22779752241244878
Kim, J., Ali, M., & Roh, T. (2025). When do green absorptive capacity and ambidextrous open innovation foster sustainable performance. Business Strategy and the Environment, 34(7), 9223-9241. https://doi.org/10.1002/bse.70075
Kock, N. (2015). Common method bias in PLS-SEM: A full collinearity assessment approach. International Journal of e-Collaboration (IJeC), 11(4), 1-10. https://doi.org/10.4018/ijec.2015100101
Latifah, S. W., & Soewarno, N. (2023). The environmental accounting strategy and waste management to achieve MSME’s sustainability performance. Cogent Business & Management, 10(1), 2176444. https://doi.org/10.1080/23311975.2023.2176444
Mai Thanh Thủy, & Đặng Thị Việt Đức. (2025). Tác động của đổi mới sáng tạo đến ba trụ cột phát triển bền vững: Nghiên cứu các doanh nghiệp ICT Việt Nam. Tạp chí Nghiên cứu Kinh tế và Kinh doanh Châu Á, 36(8), 23-39. https://doi.org/10.24311/jabes/2025.36.8.02
Martínez-Falcó, J., Sánchez-García, E., Marco-Lajara, B., & Zaragoza-Sáez, P. (2025). Green intellectual capital and sustainable competitive advantage: unraveling role of environmental management accounting and green entrepreneurship orientation. Journal of Intellectual Capital, 26(1), 104-129. https://doi.org/10.1108/JIC-07-2024-0204
Mohamed, H. S., Radwan, A. G. G., Elborai, A. S. A. A., Hamed, A. E. M., Barakat, A. M., Elbakry, M. A. A. E., & Ismael, Z. I. (2025). Advancing sustainable nursing leadership: the interplay of green absorptive capacity, intellectual capital, and knowledge management among nursing managers. BMC Nursing, 24(1136). https://doi.org/10.1186/s12912-025-03769-4
Mwesiumo, D., Harun, M., & Hogset, H. (2023). Unravelling the black box between coopetition and firms' sustainability performance. Industrial Marketing Management, 114, 110-124. https://doi.org/10.1016/j.indmarman.2023.08.008
Nguyen, N. P., & Adomako, S. (2021). Stakeholder pressure for eco‐friendly practices, international orientation, and eco‐innovation: A study of small and medium‐sized enterprises in Vietnam. Corporate Social Responsibility and Environmental Management, 29(1), 79-88. https://doi.org/10.1002/csr.2185
Nguyễn Trọng Phương, Quảng Thị Phương, Hoàng Cẩm Trang, & Nguyễn Phong Nguyên. (2026). Tác động của chuyển đổi số và mức độ sử dụng kế toán quản trị đến hiệu quả bền vững: Vai trò điều tiết của lãnh đạo chuyển đổi tại các doanh nghiệp Việt Nam. Tạp chí Nghiên cứu Kinh tế và Kinh doanh Châu Á, 36(12), 76-92. https://doi.org/10.24311/jabes/2025.36.12.05
Pacheco, L. M., Alves, M. F. R., & Liboni, L. B. (2018). Green absorptive capacity: A mediation-moderation model of knowledge for innovation. Business Strategy and the Environment, 27(8), 1502-1513. https://doi.org/10.1002/bse.2208
Podsakoff, P. M., MacKenzie, S. B., Lee, J.-Y., & Podsakoff, N. P. (2003). Common method biases in behavioral research: A critical review of the literature and recommended remedies. The Journal of Applied Psychology, 88 5, 879-903. https://doi.org/10.1037/0021-9010.88.5.879
Salem, I. E., Fathy, E. A., Fouad, A. M., Elbaz, A. M., & Abdien, M. K. (2025). Navigating green innovation via absorptive capacity and the path to sustainable performance in hotels. Journal of Hospitality and Tourism Insights, 8(6), 2140-2161. https://doi.org/10.1108/JHTI-07-2024-0687
Saputra, K. A. K., Subroto, B., Rahman, A. F., & Saraswati, E. (2023). Mediation role of environmental management accounting on the effect of green competitive advantage on sustainable performance. Journal of Sustainability Science and Management, 18(2), 103-115. https://doi.org/10.46754/jssm.2023.02.008
Sarstedt, M., Hair Jr, J. F., Cheah, J. H., Becker, J. M., & Ringle, C. M. (2019). How to specify, estimate, and validate higher-order constructs in PLS-SEM. Australasian Marketing Journal, 27(3), 197-211. https://doi.org/10.1016/j.ausmj.2019.05.003
Schaltegger, S., Christ, K. L., Wenzig, J., & Burritt, R. L. (2022). Corporate sustainability management accounting and multi-level links for sustainability – A systemtic review. International Journal of Management Reviews, 24(4), 480-500. https://doi.org/10.1111/ijmr.12288
Teece, D. J., Pisano, G., & Shuen, A. (1997). Dynamic capabilities and strategic management. Strategic Management Journal, 18(7), 509-533. https://www.jstor.org/stable/3088148
Teece, D. J. (2007). Explicating dynamic capabilities: the nature and microfoundations of (sustainable) enterprise performance. Strategic Management Journal, 28(13), 1319-1350. https://doi.org/10.1002/smj.640
Thủ tướng Chính phủ. (2021). Quyết định số 1658/QĐ-TTg của Thủ tướng Chính phủ: Phê duyệt Chiến lược quốc gia về tăng trưởng xanh giai đoạn 2021-2030, tầm nhìn đến năm 2050, ban hành ngày 01/10/2021. Truy cập từ https://vanban.chinhphu.vn/?docid=204226&pageid=27160
Thủ tướng Chính phủ. (2022). Quyết định số 450/QĐ-TTg của Thủ tướng Chính phủ: Phê duyệt Chiến lược bảo vệ môi trường quốc gia đến năm 2030, tầm nhìn đến năm 2050, ban hành ngày 13/4/2022. Truy cập từ https://vanban.chinhphu.vn/?pageid=27160&docid=205605
Trần Thị Quanh, Lê Đình Trực, & Phạm Ngọc Toàn. (2026). Tác động của hệ thống kế toán quản trị và kiểm soát đến kết quả hoạt động kinh doanh của doanh nghiệp: Vai trò của đổi mới sáng tạo mở hướng nội. Tạp chí Nghiên cứu Kinh tế và Kinh doanh Châu Á, 36(12), 39-55. https://doi.org/10.24311/jabes/2025.36.12.03
World Bank. (2022). Vietnam Country Climate and Development Report. CCDR Series. World Bank. https://doi.org/10.1596/37618
Zahra, S. A., & George, G. (2002). Absorptive capacity: A review, reconceptualization, and extension. The Academy of Management Review, 27(2), 185-203. https://doi.org/10.5465/amr.2002.6587995
Zhong, C., Guo, H., Swan, I., Gao, P., Yao, Q., & Li, H. (2023). Evaluating trends, profits, and risks of global cities in recent urban expansion for advancing sustainable development. Habitat International, 138, 102869. https://doi.org/10.1016/j.habitatint.2023.102869
Downloads
Published
Issue
Section
License
Copyright (c) 2026 JOURNAL OF ASIAN BUSINESS AND ECONOMIC STUDIES
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
