Tóm tắt
This study aims to determine and assess the influence of factors on the application of responsibility accounting (RA) in automobile manufacturing enterprises in Vietnam. The findings show that the application of RA is influenced by 7 factors, in which 6 factors have a positive impact, including: (1) Management decentralization, (2) Company size, (3) Manager’s educational background and awareness, (4) Accountant qualifications, (5) Application of information technology, (6) Enterprise characteristics and one factor that has a negative influence is the level of competition. Based on the research results, the study has proposed recommendations to improve and further promote the application of RA in automobile manufacturing enterprises in Vietnam.
