A STUDY ON THE IMPACT OF CORPORATE CULTURE FACTORS ON THE APPLICATION OF RESPONSIBILITY ACCOUNTING IN CEMENT MANUFACTURING ENTERPRISES IN THANH HOA PROVINCE
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Abstract
In the context of intense competition and increasing managerial demands, responsibility accounting has become a crucial tool for cement enterprises to control costs and improve operational efficiency. The effectiveness of responsibility accounting is strongly influenced by corporate culture, which shapes managers’ behavior, attitudes, and accountability. This study examines the impact of corporate culture factors on the application of responsibility accounting in cement manufacturing enterprises in Thanh Hoa province, highlighting the role of organizational culture in enhancing responsibility accounting toward greater efficiency and sustainability.
Keywords
Corporate culture, Responsibility accounting, Cement enterprises, Thanh Hoa province.
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References
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