LE, T. M.; LÊ, T. T. ESTABLISHING RESPONSIBILITY CENTERS TO ENHANCE MANAGEMENT ACCOUNTING AT LOCAL UNIVERSITIES IN VIETNAM. Hong Duc University Journal of Science – Economic - Business Administration, Polistics and Law, [S. l.], v. 72, n. 02, p. 127-135, 2025. DOI: 10.70117/hdujs.72.02.2025.800. Disponível em: https://hdujs.edu.vn/index.php/ktctpl/article/view/800. Acesso em: 3 jul. 2026.