TY  - JOUR
T1  - Factors Affecting the Application of Responsibility Accounting and Its Impact on Operational Performance
A1  - Do Thi Thu Hang
A1  - Hoang Thanh Hanh
A1  - Tran Tuan Anh
JF  - Journal of Organizational Behavior Research
JO  - J Organ Behav Res
SN  - 2528-9705
Y1  - 2026
VL  - 11
IS  - 2
DO  - 10.51847/NfNJEPIhq6
SP  - 225
EP  - 236
N2  - 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.
UR  - https://odad.org/article/factors-affecting-the-application-of-responsibility-accounting-and-its-impact-on-operational-perform-8dmphsal1y5v6xs
ER  -