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Abstract
The environment is confronting numerous serious challenges as a result of daily industrial production activities. In Vietnam, environmental pollution has become increasingly urgent. To address this issue, environmental accounting (EA) is regarded as an effective tool for businesses to manage and mitigate their environmental impact. This study focuses on identifying the factors influencing the adoption of EA in manufacturing enterprises in Thua Thien Hue, a key province in Central Vietnam. The findings reveal that the factors positively influencing EA adoption include normative, coercive, and mimetic pressures, with normative pressures exerting the most significant impact. Based on these findings, the study offers specific recommendations to encourage broader EA implementation, contributing to environmental protection and sustainable development.