NGHIÊN CỨU ẢNH HƯỞNG CỦA CÁC NHÂN TỐ ĐẾN TỔ CHỨC KẾ TOÁN TRÁCH NHIỆM TRONG DOANH NGHIỆP: TRƯỜNG HỢP TẠI CÔNG TY CỔ PHẦN MÍA ĐƯỜNG LAM SƠN

Abstract

Management accounting in general and responsibility accounting in particular is one of the tools used in the corporate governance process. The organization and application of these management tools is influenced by many factors. Responsibility is not outside that scope. This article studies the factors affecting the organization of responsibility accounting at Lam Son Sugar Joint Stock Company, a company operating in the field of production and
trading of agricultural and industrial products, following the parent company - subsidiary model. Research results show that the responsibility accounting organization is most influenced by the cognitive factor of company administrators and least influenced by the factor of enterprise size.