Social Science and Human Research Bulletin

This article examines the conceptual foundations and adoption conditions of sustainability accounting in Vietnamese public service units. A selective integrative review combines public-sector accounting scholarship, official Vietnamese regulations and international sustainability-reporting guidance. The synthesis distinguishes statutory financial accounting, management information on resource use and evidence about public-service outcomes. It proposes a three-layer information architecture and identifies five interdependent constraints: managerial awareness, regulatory interpretation, fragmented operational data, professional capacity and assurance arrangements. Four comparative tables outline the relevant frameworks, information flows, implementation barriers and illustrative indicators for education, health, culture and research institutions. The evidence supports a phased approach based on baseline data, limited pilot indicators, documented responsibilities and careful public communication. International standards provide useful reference points but do not automatically impose disclosure obligations on Vietnamese units. The study is a documentary and conceptual analysis; it does not estimate national awareness levels or claim that the proposed framework has been tested in practice.

sustainability accounting; public service units; public sector accounting; budgeting; accountability; Vietnam.

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