Samirah Dunakhir, Hariany Idris, Isnawati Osman
With the substantial rise in consumer expectations alongside tightening global regulatory frameworks in recent years, embedding environmental accountability within small enterprise operations has shifted from a peripheral consideration to an essential requirement for achieving sustainable development. This study proposes an original conceptual framework to elucidate the apparent contradiction surrounding the uptake of green accounting practices among micro, small, and medium enterprises (MSMEs) in emerging economies. Adopting a qualitative exploratory design and employing thematic analysis of interviews with owner-managers, the findings reveal a pronounced "adoption paradox". Although external and structural constraints emerge as significant obstacles to implementation, these impediments are counterbalanced and, in many instances, mitigated by a strong "internal compass". The study further advances the Value-Buffered Adoption Model, illustrating that a manager's ethical identity operates as a non-physical strategic resource. This intrinsic attribute reduces perceived psychological resistance associated with initial adoption costs, thereby fostering a durable competitive edge in markets that are progressively shaped by environmental considerations. © 2026, Social Sciences Research Society. All rights reserved.
Universitas Negeri Makassar, Faculty of Economics and Business, Jl. AP. Pettarani, Kampus Gunungsari Baru UNM, Makassar, Indonesia; Universitas Negeri Makassar, Faculty of Economics and Business, Indonesia; Faculty of Economics and Business, Universitas Hasanuddin, Indonesia
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