Responsibility accounting and operational performance are two essential concepts in management accounting research that have recently received growing attention from both scholars and practitioners. However, empirical evidence in Vietnam remains limited, particularly in the sugar industry. This research explores the determinants of responsibility accounting implementation and its impact on the operational efficiency of sugar firms listed on the Vietnamese stock market. Adopting a quantitative methodology, the study analyzes data derived from 205 effective survey responses. To evaluate the research hypotheses, the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach was utilized. Analytical findings reveal that management awareness, firm scale, decentralization, cost structure design, and market competition are significant drivers of responsibility accounting adoption. Furthermore, the results confirm that the effective utilization of responsibility accounting systems substantially enhances the operational performance of these publicly traded sugar enterprises. These findings provide empirical insights into the advancement of management accounting practices and contribute to the enhancement of organizational performance in emerging economies.
