FACTORS AFFECT ON RESPONSIBILITY ACCOUNTING IN ENTERPRISES: DATA FROM THE SUBSIDIARIES OF SAIGON BEER ALCOHOL BEVERAGE CORPORATION (SABECO)

Abstract

Responsible accounting is an important content of management
accounting, this is an effective economic management tool of enterprises. The
sttudy examines the factors affecting the organization of responsibility
accounting in businesses. 179 valid questionnaires were collected. The research
shows that the perception of business managers about responsibility accounting
has a positive impact on the organization of responsible accounting. In addition,
the results also indicate the negative impact of the responsible accounting
organization cost factor on the responsible accounting organizationsignificantly
and. Some recomendations are provided to improve the organization of
responsibility accounting