In the current era of high environmental uncertainty, the advancement of green technologies has led to innovative practices in the manufacturing sector, becoming the preferred approach for achieving sustainable development in today’s business markets. Manufacturing firms require green innovation to improve their environmental performance and monitor operations effectively, but the adoption and implementation of these innovations is still low among manufacturing industries. To bridge this gap, a study was conducted using resource-based view (RBV) theory and the technology–organization–environment (TOE) framework to develop and validate a model that encourages firms to adopt green innovation. A survey was administered to 179 respondents from manufacturing firms, and the data were analyzed using structural equation modeling (PLS-SEM). The integrated constructs of the model—perceived benefits, top management support, coercive pressure, normative pressure, and mimetic pressure—all predicted green management accounting practices. Additionally, the study found that green management accounting practices directly and significantly impacted green environmental performance. The developed model provides clear implications for decision makers, highlighting the importance of adopting green practices and innovative technologies in order to enhance environmental performance. Advanced green technologies have shown a significant connection between green management accounting practices and environmental performance, particularly in developing economies.

Current and dynamic developments in green technologies have led to several innovation practices in the manufacturing sector only to become the top approaches used for achieving and accelerating sustainable development (SD) in the current business markets. In addition, manufacturing firms is in need of green innovation to be able to monitor and control their operations and enhance their environmental performance. However, regardless of its many benefits, the level of green innovation adoption and implementation is still lower than expected among manufacturing industries. Thus, this study aimed to minimize the gap by developing and validating a study model underpinned by Resource based view and Institutional theories, along with the Technology-Organization-Environment (TOE) framework in combination to convince firms to adopt green innovation. The study gathered data from 179 respondents using a survey distributed to manufacturing firms, after which data was exposed to Structural Equation Modeling (PLS-SEM) approach, for analysis. Based on the approach deliverables, all the integrated constructs of the model, namely perceived benefits, top management support, coercive pressure, normative pressure and mimetic pressure all predicted green management accounting practices. Moreover, green management accounting practices were found to directly and significantly affect green environmental performance. The developed integrated model provides a clear implication to decision-makers, indicating the importance of adopting and using green practices and innovative technologies for enhancing environmental performance. Based on the results from the reviewed advanced green technologies studies, there is considerable connection between green management accounting practices and environmental performance in the context of developing economies.