Factors affecting the responsibility accounting in Vietnamese firms: A case study for livestock food processing enterprises

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 enter-prises (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.