Financial Resources and Green Accounting Implementation in Kenyan Manufacturing Enterprises

The objective of this study was to influence of financial resources on the green accounting implementation in Kenyan manufacturing enterprises. Data for the study were collected using a descriptive cross-sectional approach. Data were gathered using questionnaires that the researcher self-administered. The Cronbach's alpha reliability test was applied to evaluate the internal consistency of the measurements. The investigation's primary emphasis was on 1,107 manufacturing firms that are Kenya Association of Manufacturers members. The sample consisted of 294 firms. To ensure that each data stratum was fairly represented in the analysis, stratified random sampling was used in the study. Together with descriptive statistics like means and standard deviations, inferential statistics were also used, such as multiple regression analysis, analysis of variance, and Pearson correlation. The study's findings indicated that financial resources significantly and favorably influence Kenyan manufacturing companies' adoption of green accounting. The findings of the regression and correlation analyses demonstrated that the drivers of green accounting had a major impact on the adoption of green accounting. The study came to the conclusion that manufacturing companies in Kenya ought to embrace and apply green accounting. The study recommended that manufacturing enterprises in Kenya to allocate adequate financial resources to green accounting with intention of achieving best results.