文章基本信息

标题：Factors affecting the responsibility accounting in Vietnamese firms: A case study for livestock food processing enterprises
本地全文：下载
作者：Ngoc Tien Nguyen ; Thi Le Hang Nguyen ; Duc Cuong Pham 等
期刊名称：Management Science Letters
印刷版ISSN：1923-9335
电子版ISSN：1923-9343
出版年度：2019
卷号：9
期号：9
页码：1349-1360
DOI：10.5267/j.msl.2019.5.015
出版社：Growing Science
摘要：Responsibility accounting provides not only financial and non-financial information for decentralized managers but also it gives suitable responsibility for other parts or other responsibility centers to understand whether or not they work properly. Completing responsibility accounting in enterprises depends on many internal and external factors. This research uses quantitative research method to analyze the factors affecting the responsibility accounting in livestock food processing enterprises (LFPE) in Binh Dinh province, Vietnam. The results indicate that various factors affect the responsibility accounting including managerial decentralization, division the organization into responsibility centers, income and cost allocation, estimations, reality and estimation evaluation, reporting, rewarding, etc. Based on those results we offer some intuitive recommendations for firms to increase financial performance.
关键词：Factor Analysis; Responsibility accounting; Livestock food processing; Binh Dinh