Factors affecting the application of responsibility accounting in manufacturing enterprises in Ho Chi Minh City
Published: July 30, 2026
Abstract
This study determined and measured the impact of factors on the application of responsibility accounting in manufacturing enterprises in Ho Chi Minh City. 180 survey samples were collected from manufacturing enterprises in the city. Qualitative and quantitative research methods with the use of SPSS 22.0 were used in this study. This study found out that there are 5 factors affecting the implementation of responsibility accounting in manufacturing enterprises in Ho Chi Minh City. These factors are: management decentralization, organizational structure, human qualifications, awareness of managers and rewarding system.
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