Application Responsibility Accounting to Sustainable Development in Vietnam Manufacturers: An Empirical Study

Vietnamese enterprises continue to face serious difficulties due to the influence of financial crisis in the past years. One of efficent management tools at present in the process of decision-making in management, operation, and control of the administrator’s business operations, strengthen development of Vietnamese enterprises is Responsibility Accounting (RA). However, responsibility accounting in general is a very new content in both theoretical and practice in Viet Nam. Therefore, determining theoretical framework of responsibility accounting and the level of responsibility accounting application enables enterprise administrators to make a decision exactly, promptly and comprehensively as content of important argument. This research aims to identify the development of responsibility accounting, from four primary elements of initial accounting responsibilities (Don & Marynne, 2005) developed into seven elements (Gharayba, Fatena, Debi, Ma’Moon, & Nasar, 2011) and developed into 43 scales matching seven elements (Hanini, 2013) and some new items in this paper. The research also identifies the level application of responsibility accounting according to seven elements of responsibility accounting is medium or high application level and has solutions to improve level of responsibility accounting application in Vietnam’s textile and garment enterprises. This is the scientific basis for Vietnam enterprises in general and Vietnam’s textile and garment enterprises in particular have a successful application of responsibility accounting to improve performance. In this paper, SPSS (Statistical Product and Service Solutions) 22 was used to collect and analyse data by distributing 64 questionnaires on managers and head of departments from Vietnamese textile and garment manufacturers.

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