Influence Of Factors On Responsible Accounting Organization In Enterprises: Evidence From Vietnam

Abstract

Accountability accounting is a part of management accounting, which is done to support administrators in making appropriate economic decisions. This article focuses on the factors affecting the organization of responsible accounting in enterprises in Vietnam, from the perspective of enterprises. The analysis of 216 survey samples from managers, chief accountants, accountants in 102 enterprises in Vietnam by quantitative research and regression analysis shows that 7 major factors have a significant influence on the organization of responsible accounting in enterprises arranged in descending order, as follows: Decentralization of management; Administrator's perception of responsible accounting; Cost of responsible accounting organization; Enterprise size; Qualification of accounting staff; Characteristics of the enterprises; Application of information technology. The findings from the empirical research are the basis for the author to make recommendations and proposals to stakeholders to increase the implementation of responsible accounting in enterprises in Vietnam in the coming time.