The role of accounting in the context of a circular economy in Vietnam in the current period

In the context of globalization and sustainable development, the circular economy is emerging as an advanced economic model, promising to address the resource and environmental challenges that Vietnam is facing. The transition from the traditional linear economic model to a circular economy requires a comprehensive change in the way businesses operate and manage, in which accounting plays a crucial and indispensable role. Recognizing the strategic importance of accounting in promoting and supporting the circular economy model, this study conducts a multi-dimensional analysis of the role of accounting in the context of the circular economy in Vietnam. Based on a comprehensive analysis of roles and challenges, the study proposes solutions to promote the application of accounting in the context of the circular economy in Vietnam. Through this research, we not only gain a better understanding of the important role of accounting in the circular economy model but also have a basis for developing a specific roadmap to optimize the contribution of accounting in the transition to a sustainable and circular economy in Vietnam