Measure factors affecting the application of responsibility Accounting in manufacturing enterprises in Binh Duong

Abstract

In the previous research, the research team built a research model. In this paper, the research team presents the results of measuring the factors affecting the application of responsibility accounting in manufacturing enterprises in Binh Duong. The results from the mixed research method show that there are six factors affecting the application of responsibilty accounting in management in enterprises in Binh Duong. These factors include management decentralization, organizational structure, perceptions of managers, qualifications of accounting staff, reward systems, and control. The data were collected from four hunderd and eight surveys in manufacturing enterprises in Binh Duong. This paper also outlines factors affecting the application of responsibility accounting in management in manufacturing enterprises to improve operation efficiency.