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Our book introduces two parts: Accounting model for sustainable development and Factors affecting the application of sustainable accounting and sustainable development in enterprises. Sustainable development is an essential need of all countries in the world. Sustainable development requires synchronization in all industries and fields. There have been many studies on sustainable development at the macro level, but there are very few studies on sustainable development at the micro-enterprise level. Accounting is also an area that needs to be applied to provide sustainable information. The book outlines the contents that businesses need to innovate to implement sustainable development accounting. We will analyze the attributes that characterize the innovations required for traditional accounting in business. By studying the data of 198 companies listed on Vietnam's stock market, we research and conduct tests to conclude the difference between two groups of businesses that apply a sustainable accounting part and do not apply sustainable accounting. We also use regression models to identify factors and measure their influence on sustainability accounting in enterprises.