Factors Affecting an Application of Responsibility Center Accounting in Vietnamese Enterprises

• 발행기관: 한국유통과학회
• 저자명: Quoc Thinh TRAN
• 간행물 정보: 『The Journal of Asian Finance, Economics and Business(JAFEB)』Vol. 8 No.7, 491~499쪽, 전체 9쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2021.07.30

영문 초록

A responsibility center is important for businesses in controlling their business activities. A responsibility center accounting includes a structured system for dividing responsibilities to help assess activities to improve economic efficiency for businesses. The article is based on exploratory factor analysis using the ordinary least squares to test the model of the factors affecting the application of responsibility center accounting in Vietnamese enterprises. The article uses data including 482 samples of 200 Vietnamese enterprises such as CFOs, chief accountants, and accountants. The sample was selected randomly to ensure objectivity in the period 2020–2021. The research results show that there are three factors that have a positive impact on the application of responsibility center accounting of Vietnamese enterprises, including the qualifications and capabilities of managers, decentralization in management, and evaluation tools of the responsibility center accounting. In order to contribute to improving efficiency in the application of the responsibility center accounting for Vietnamese enterprises, leaders of Vietnamese enterprises need to raise awareness and professional qualifications, pay attention to the management level in a transparent and appropriate way to delineate and diversify the tools used to facilitate and achieve business performance.

목차

1. Introduction

2. Literature Review and Hypotheses

3. Research Design

4. Results

5. Discussion and Policy Recommendations

6. Conclusion

키워드

Evaluation Tool Information Accounting Manufacturing Enterprise Responsibility Accounting Responsibility Centre Vietnam