Responsibility accounting practices in Vietnamese logistics enterprises

This study examines the current state of responsibility accounting practices in Vietnamese logistics enterprises. It investigates the role of responsibility accounting in cost control, performance evaluation of responsibility centers, and managerial decision-making within the context of a rapidly expanding logistics market. In addition, the study analyzes key challenges related to accounting human resources, the adoption of accounting information systems, and the standardization of reporting practices required to ensure transparency, reliability, and financial efficiency. Based on these findings, the study proposes directions for enhancing the effectiveness of responsibility accounting in Vietnamese logistics businesses in the future.