How to cite this paper
Nguyen, N., Nguyen, T & Pham, D. (2019). Factors affecting the responsibility accounting in Vietnamese firms: A case study for livestock food processing enterprises.Management Science Letters , 9(9), 1349-1360.
Refrences
Belkaoui, A. (1981). The relationship between self-disclosure style and attitudes to responsibility accounting. Accounting, Organizations and Society, 6(4), 281-289.
Birnberg, J. G., & Shields, J. F. (1989). Three decades of behavioral accounting research: A search for
order. Behavioral Research in Accounting, 1(1989), 23-74.
Fowzia, R. (2011). Use of responsibility accounting and measure the satisfaction levels of service organizations in Bangladesh. International Review of Business Research Papers, 7(5), 53-67.
Garrison, R H., & Noreen, E W. (2008). Managerial Accounting, 11th Ed. McGraw- Hill Companies.
Hair, J. F., Andreson, R. E., Tahtam, R. L., & Black, C. W. (1998). Multivariate Data Analysis, PrenticeHall International Inc. New Jersey.
1360
Al Hanini, E. (2013). The extent of implementing responsibility accounting features in the Jordanian
banks. European Journal of Business and Management, 5(1), 217-229.
Hoque, Z., & James, W. (2000). Linking balanced scorecard measures to size and market factors: impact
on organizational performance. Journal of Management Accounting Research, 12(1), 1-17.
Hoang V. T. (2010). Organize management accounting with strengthening management of business activities in Vietnam construction enterprises, National Economics University Publisher House.
Horngren, C. T., Foster, G., Datar, S. M., Rajan, M., Ittner, C., & Baldwin, A. A. (2010). Cost accounting:
A managerial emphasis. Issues in Accounting Education, 25(4), 789-790.
Judah and et al (2009), The extent of applying responsibility accounting in the Jordanian hotels, Zarqa
journal for research and studies. 9(2), pp.23- 49.
Lin, Z. J., & Yu, Z. (2002). Responsibility cost control system in China: a case of management accounting
application. Management accounting research, 13(4), 447-467.
Nguyen H. P. (2014). Responsibility accounting for construction corporations under the Ministry of
Transport, Ho Chi Minh Economic University, Ho Chi Minh.
Nguyen T. M. P. (2013). Building responsibility accounting model in Vietnam dairy manufacturing enterprises. National Economics University, Ha Noi city.
Nguyen N.Q. (2006). Perfecting cost management accounting in Vietnamese enterprises. National Economics University Publisher House.
Nyakuwanika, M., Gumisai, J., Gutu, S., Frank, T., & Clainos, C. (2012). An analysis of Effective Responsibility Accounting System Strategies in the Zimbabwean Health Sector. Research Journal of Finance and Accounting, 3(8), 86-92.
Okoye, E. R., Ekwezia N., & Ngozi I. (2009). Improvement of managerial performance in Manufacturing
Organization - An application of responsibility accounting. Journal of the Management Sciences. 9(1), 1- 17.
Pham V.D. (2010), Organize the accounting reporting system to assess the division of responsibility in
commercial enterprises in Vietnam, University of Economics Ho Chi Minh City.
Safa, M., (2012). Examining the role of responsibility accounting in organization structure, American Academic & Scholarly Research Journal, 4(5).
Shields, M. D. (1995). An empirical analysis of firms’ implementation experiences with activity-based costing. Journal of management accounting research, 7(1), 148-165.
Tran T.T. (2015). Responsibility accounting research in Vietnamese cement manufacturing enterprises. National Economics University, Ha Noi city
Tran V.T. (2010). Develop a system of management responsibility assessment reports in listed companies in Vietnam. University of Economics Ho Chi Minh City
Birnberg, J. G., & Shields, J. F. (1989). Three decades of behavioral accounting research: A search for
order. Behavioral Research in Accounting, 1(1989), 23-74.
Fowzia, R. (2011). Use of responsibility accounting and measure the satisfaction levels of service organizations in Bangladesh. International Review of Business Research Papers, 7(5), 53-67.
Garrison, R H., & Noreen, E W. (2008). Managerial Accounting, 11th Ed. McGraw- Hill Companies.
Hair, J. F., Andreson, R. E., Tahtam, R. L., & Black, C. W. (1998). Multivariate Data Analysis, PrenticeHall International Inc. New Jersey.
1360
Al Hanini, E. (2013). The extent of implementing responsibility accounting features in the Jordanian
banks. European Journal of Business and Management, 5(1), 217-229.
Hoque, Z., & James, W. (2000). Linking balanced scorecard measures to size and market factors: impact
on organizational performance. Journal of Management Accounting Research, 12(1), 1-17.
Hoang V. T. (2010). Organize management accounting with strengthening management of business activities in Vietnam construction enterprises, National Economics University Publisher House.
Horngren, C. T., Foster, G., Datar, S. M., Rajan, M., Ittner, C., & Baldwin, A. A. (2010). Cost accounting:
A managerial emphasis. Issues in Accounting Education, 25(4), 789-790.
Judah and et al (2009), The extent of applying responsibility accounting in the Jordanian hotels, Zarqa
journal for research and studies. 9(2), pp.23- 49.
Lin, Z. J., & Yu, Z. (2002). Responsibility cost control system in China: a case of management accounting
application. Management accounting research, 13(4), 447-467.
Nguyen H. P. (2014). Responsibility accounting for construction corporations under the Ministry of
Transport, Ho Chi Minh Economic University, Ho Chi Minh.
Nguyen T. M. P. (2013). Building responsibility accounting model in Vietnam dairy manufacturing enterprises. National Economics University, Ha Noi city.
Nguyen N.Q. (2006). Perfecting cost management accounting in Vietnamese enterprises. National Economics University Publisher House.
Nyakuwanika, M., Gumisai, J., Gutu, S., Frank, T., & Clainos, C. (2012). An analysis of Effective Responsibility Accounting System Strategies in the Zimbabwean Health Sector. Research Journal of Finance and Accounting, 3(8), 86-92.
Okoye, E. R., Ekwezia N., & Ngozi I. (2009). Improvement of managerial performance in Manufacturing
Organization - An application of responsibility accounting. Journal of the Management Sciences. 9(1), 1- 17.
Pham V.D. (2010), Organize the accounting reporting system to assess the division of responsibility in
commercial enterprises in Vietnam, University of Economics Ho Chi Minh City.
Safa, M., (2012). Examining the role of responsibility accounting in organization structure, American Academic & Scholarly Research Journal, 4(5).
Shields, M. D. (1995). An empirical analysis of firms’ implementation experiences with activity-based costing. Journal of management accounting research, 7(1), 148-165.
Tran T.T. (2015). Responsibility accounting research in Vietnamese cement manufacturing enterprises. National Economics University, Ha Noi city
Tran V.T. (2010). Develop a system of management responsibility assessment reports in listed companies in Vietnam. University of Economics Ho Chi Minh City