One of the most challenging issues that faces Manufacturers nowadays is productivity improvement and how to utilize materials utilization to reduce waste as well as enforcing sustainability. Green accounting could positively participate in solving these issues by incorporating environmental factors to financial decision making. An indispensable ingredient of green accounting, Material Flow Cost Accounting (MFCA), as a green productivity instrument helps manufacturers to enforce efficiency as well as minimize waste. This study investigates the moderating role of financial technology (FinTech) to augment the application of green accounting and Material Flow Cost Accounting (MFCA) in order to boost the financial performance of manufacturing enterprises. In addition, examines the mediating role of MFCA in the relationship between GA and financial performance. The paper develops a framework that connects FinTech adoption, green accounting, MFCA, and financial performance, utilising the Legitimacy Theory and Stakeholder Theory. The results indicate that FinTech enhances data transparency and automation in environmental cost management, hence promoting sustainability and profitability in manufacturing companies.