Abstract
Responsibility accounting is one of the economic and financial management tools that plays an important role in the management, administration and control of enterprises’s economic activities. By controlling and evaluating the activities of departments and responsibilities of administrators at all levels, responsibility accounting not only provides useful information for administrators in making decisions to achieve common goals but also encourages administrators to promote management capacity. With nearly 98% of enterprises in Bac Kan province being small and medium-sized, accessing and applying responsibility accounting is not yet popular. Researching factors affecting the implementation of responsibility accounting helps administrators organize it more conveniently. This article researches and measures the influence of three factors: enterprise size, management decentralization and the readiness of administrators at all levels to apply responsibility accounting in small and medium-sized enterprises in Bac Kan province. Using a sample of 132 observations, through descriptive statistics, exploratory factor analysis (EFA), Cronbach’ Alpha test and multivariate regression analysis, the research results show that factors affecting to implementation of responsibility accounting from largest to smallest impact are: enterprise size, management decentralization, and administrator’s readiness.
Key words: impact factors, responsibility accounting, small and medium sized enterprises.
JEL Classification: M, M14, M41.
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Ban biên tập Tạp chí Kinh tế & Quản trị Kinh doanh
Phòng 514, Nhà điều hành, trường Đại học Kinh tế & Quản trị Kinh doanh
Địa chỉ: Phường Tân Thịnh, thành phố Thái Nguyên
Email: tapchikt-qtkd@tueba.edu.vn; Điện thoại: 0208.3903373
