Empirical Research Model on Factors Affecting the Application of Responsibility Accounting in Automobile Manufacturing Enterprises in Vietnam
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This article aims to propose an empirical research model on factors affecting the application of responsibility accounting (RA) in automobile manufacturing enterprises in Vietnam. The study employed qualitative research method which is done through ground theory method (GT), expert interviewing method and group discussion. The findings show that the application of RA is influenced by 10 factors including: (1) Management decentralization, (2) Company size, (3) Manager’s educational background and awareness, (4) Accountant qualifications, (5) Accountant qualifications, (6) Enterprise’s characteristics, (7) Legal environment, (8) Competition, (9) Cost of organization RA and (10) Application of information technology.
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