Studying the influence of factors on responsibility accounting organization in businesses: A case at thang long tobacco company limited

Abstract

Management accounting (MA) in general and responsibility accounting (RA) in particular are tools used in the corporate governance process. The organization and application of these management tools are influenced by many factors. The article studies the factors affecting the organization of RA at Thang Long Tobacco Co. Ltd, a company operating in the field of manufacturing and trading tobacco products, including Introduction, Literature Review with the theoretical basis of RA and factors affecting the organization of RA in businesses, and Research material and method, Research results and discussions, and Conclusions. Research results show that the RA organization is most influenced by the cognitive factor of company administrators and least influenced by the factor of enterprise size.