Factors affecting the strategy of responsibility accounting implementation in manufacturing enterprises

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Abstract

The purpose of this article is to suggest a model to research, identify, and measure the effects of various factors on the application of responsibility accounting, to study the impact of factors regulating business scale on the relationships between legal regulations and organizational structure on responsibility accounting (RA) in manufacturing firms in Vietnam. Quantitative research methods were used to measure the scale and impact level of each factor. The convenience sampling method was used to select 350 manufacturing firms to conduct the survey. The results show that the factors in the research model all had a certain impact on the employment of RA in such firms, wherein the business scale was the factor that affected the relationship between the decentralization of management, organizational structure, and the adoption of RA. The research results are consistent with the study of Tran et al. (2022). The research helps managers and accountants raise awareness of the application of RA through factors such as organizational structure, decentralization of management, accounting qualifications, business scale, competitive advantage, organizational costs, and managers’ perception of utilizing RA.

Keywords: Responsibility Accounting, Factors, Manufacturing Enterprises, Vietnam

Authors’ individual contribution: Conceptualization — T.A.D. and M.H.H.; Methodology — T.A.D.; Validation — T.A.D. and M.H.H.; Formal Analysis — T.A.D. and T.K.Y.P.; Investigation — T.A.D. and T.T.H.N.; Writing — Review & Editing — T.A.D.; Visualization — T.A.D., T.T.H.N., and T.K.Y.P.; Supervision — T.A.D. and M.H.H.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: M41

Received: 01.06.2024
Revised: 27.09.2024; 20.02.2025
Accepted: 14.03.2025
Published online: 18.03.2025

How to cite this paper: Dang, T. A., Ho, M. H., Nguyen, T. T. H., & Pham, T. K. Y. (2025). Factors affecting the strategy of responsibility accounting implementation in manufacturing enterprises [Special issue]. Corporate & Business Strategy Review, 6(1), 412–420. https://doi.org/10.22495/cbsrv6i1siart17