Abstract
The effects of organization size and manager’s educational background on responsibility accounting: Evidences from Vietnamese cement enterprises
Highlights
During the past few years, Vietnam's economy has been connected with the regional and the rest of world and, as a result, competition has become intense
Based on the Literature Review result given and scope of the research, there were 2 hypotheses used to assess the effects of organization size and level of manager’s education on responsibility accounting in the Vietnamese cement enterprises: H1: There is a significant relationship between organization size and responsibility accounting in the Vietnamese cement enterprises
The research designs some questionnaires and collect the necessary data by means of surveys with different levels and sends them to managers in the Vietnamese cement enterprises; thereby synthesizing and analyzing data using the SPSS 22 statistical software to evaluate effects of organization size and level of manager education on responsibility accounting in Vietnamese cement enterprises
Summary
During the past few years, Vietnam's economy has been connected with the regional and the rest of world and, as a result, competition has become intense. As the scale of business production increases, enterprises must implement decentralization and decentralized management and managers must be responsible for the operations of their own division. This is the premise and motivation to form an accounting system, which is responsibility accounting (RA). This is an accounting system which provides some flexible information, timely and accurately and helps us assess managers’ efficiency. Responsibility accounting in general and factors that affect responsibility accounting are relatively new concept in Vietnam. This research investigates the effects of organization size and the level of managers’ education on responsibility accounting in Vietnamese cement enterprises
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