- Effects of Organization Size and Level of Manager Education on. - Responsibility Accounting: The Case of Vietnamese Cement Enterprises. - Responsible accounting is important content of management accounting. - This is an accounting system provides the flexible information, timely and accurately that help administrators to win in the drastically business competitive environment at present. - This research have shown effects of organization size and level of manager education on responsibility accounting in Vietnam cement enterprises. - This research aims to identify the development of responsibility accounting, from four primary elements of initial responsibility accounting (Hansen &. - In this paper, SPSS (Statistical Product and Service Solutions) 22 was used to collect and analysis data by distributing 103 questionnaires on managers and head of departments from Vietnamese cement manufacturers.. - Keywords: Cement, Management, Manager education, Organization size, Responsibility accounting. - When our country's economic integration with the regional economy and the world, competition between enterprises was very intense. - As the scale of business production increases, enterprises must implement decentralization and decentralized management, taking form of divisions that managers must be responsible for. - This is the premise and motivation to form an accounting system, which is responsible accounting (RA). - However, responsible accounting in general and factors that effects on responsibility accounting is a very new content in both theoretical and Practice. - Research have shown effects of organization size and level of manager education on responsibility accounting the Vietnam cement firms.. - Theoretical Framework of responsibility accounting. - There are many different views about the responsible accounting, according to different purposes, professional researchers or administrators in enterprises with different angles of RA in the business different now. - From the point of view of responsibible accounting, we can draw some general nature of the liability of accounting as follows:. - Firstly, responsible accounting is a basic content management accounting to generate financial information systems and non-financial related to the actual operation and planning, are used to control control activities and assess the performance of each division, head of department in the enterprise. - Secondly, responsible accounting related to the organizational structure of the enterprise is decentralized and explicit authorization. - A basic requirement for the implementation of responsible accounting is the existence of a realiablly organizational structure. - The complete line of power should be determined before responsible accounting is done. - The managers at the decentralized level decision consistent with his management responsibilities in the operation of the business.. - Thirdly, responsible accounting to provide information to help managers control business activities of subordinate managers. - Accounting control responsibility by passing individual responsibility for the achievement of financial targets and non-financial enterprises. - Fourthly, responsibile accounting can based on decentralized organization and to divide the responsibility centers consistent with the organizational structure or accounting shall be based on the content in order to divide the contents specific details. - Fifthly, responsible accountants establishes a reporting system providing financial and nonfinancial information for administrators to control operation according to defined objectives. - Through the synthesis of views on different aspects, can be generalized Responsible accounting is a information system based on decentralization, decentralization to the administrators, department within organization using a mixture of cost accounting methods and evaluation methods to record success, measure, evaluate operating results achieved in the organization in order to provide financial and nonfinancial information for managing the appropriate powers as assigned and responsibilities in parts, the center responsible for controlling parts and units in operation now in the right direction intended.. - Elements of responsibility accounting. - Considering the perspective and approach of the organizational structure and the level of decentralization, the liability of accounting is divided into the central responsibility.. - Centre shall be part of the organization, where executives responsible department operating results of its parts. - Accordingly, based on the organizational structure and degree of decentralization, enterprise system centers corresponding responsibility. - Currently, most researchers believe that there are 4 types of responsibility center that is responsible for the cost center, the center is responsible for revenue, profit center responsibility and responsible investment center.. - According to Hansen &. - Mowen (2005), Responsible Accounting included four essential elements (Don, R. - The basic elements work together in the order of 2.4 the following diagram:. - Fig 1 : Basic elements of responsible accounting. - used in research on accounting charge liability, responsible accounting has the following elements:. - 1) RA shall divide the organizational structure of the enterprise to its various responsibility centers based on the specific characteristics of such enterprises. - 2) Responsible Accountants decentralize power to the administrator at the center of responsibility with clear authority and administrator shall be responsible for the achievement of the central responsibility. - The administrator should be authorized with power matching activities at the center of responsibility and accountability necessary to make decisions related to the responsibilities of the central and executive responsibilities treatment to achieve planned results.. - 3) Responsible Accounting shall divide the costs and revenues to the central responsibility as possibilities and limits the power of the center. - Also, Responsible Accounting shall determine and calculate direct costs, indirect costs, revenue and internal transfer prices between central responsibility appropriately and accurately to identify clear responsibilities.. - 4) Responsible Accounting implementation link between the estimates with actual results at the center of responsibility. - Accountants are responsible for encouraging all employees of each center are done drafting to ensure appropriate cost estimates, feasibility and can achieve the overall goals of the business.. - 5) Responsible accounting estimater used to control and measure results through the comparison with the actual results of each responsible center. - 6) Responsible Accountants prepare a report to analyze the difference of actual results with the estimates to determine who shall be responsible for the difference. - All managers have to analyze the reasons for the difference between the actual results achieved and estimates made. - Accounting reports shall be classified according to different levels of responsibility.. - 7) Responsible Accountants set up an incentive system which has a close relationship with the estimation results at the center of responsibility to limit undesirable disparities and promote good differences, and determine who is responsible for the difference in order to encourage employees to improve their achievement and the overall success of the entire enterprise. - Content approach is suitable for the development of responsible accounting. - in the next section, researchers will use content-based approach (the approach of 7 elements) and the use of Al Hanini 43 scale was developed based on seven elements to perform analysis the application of responsible accounting in Vietnamese Cement Manufactured Enterprises. - Factors affected on responsible accounting. - There is not a standard design and the best for management accounting system in general and responsible accounting in particular but dependent on the factors in organization.. - Many authors have put forward a lot of factors affected on the accounting system in general and responsibility accounting in particular such as: Type of self-proclamation and behaviour, scope of business (revenue, total of asset, number of employee. - Accountants are responsible for presenting and defining the concept of management accounting in a more comprehensive way. - One of the main goals of accountancy is to control costs at the grassroots level. - and Shields, Michael G pointed out practical evidence of the design of accounting goals or redesign in general, accountability in particular depends on the level , goal and pace of organizational change.. - When there is a change in the level, purpose, speed of the organizational change process, the financial performance of the managers in the responsibility centers may change. - The results show that the more heterogeneous the product and the more varied the use of production technologies, the greater the level of collection and reporting costs, the more cost centers and The accounts cost more (Dowd, Joe E. - In this study, the author uses enterprise size factors by Zahirul Hoque and Wendy (2000) to test the influence of these factors on responsibility accounting. - Research on using the measurement scale included 43 variables on measuring the level of responsible accounting application of Hanini and developing more new variable.. - In order to research on 43 these variables and new variables on developing more is realiable, suitable to Vietnam Cement Manufactured Enterprises whether or not, research will be applied with Cronbach Alpha verification on verifying the scale of measurement. - In this study, the author uses enterprise size factors by Zahirul Hoque and Wendy (2000) and level of manager education to test the influence of these factors on responsibility accounting. - *Responsible accounting and training level of the administrator Table 4: Test ANOVA. - Organizational structure divided. - Between Groups . - Incentives system Between Groups . - Testing results show that, according to the researching sample gathered p value = 0.000-much smaller than 0.05 level of significance, so the hypothesis of Ho is rejected, meaning that application of responsible accounting in the Cement Manufactured Enterprises have different training levels will vary in a statistical sense. - Combined with the average value, we can see that the higher training level of administrators, the higher ability to apply with responsibility accoounting in Enterprise. - *Responsible accounting and average number of workers in enterprise Table 5: Test ANOVA. - Authority divided Between Groups . - Testing results show that, according to the researching sample gathered p value = 0.000-much smaller than 0.05 level of significance, so the hypothesis of Ho is rejected, that means the application with responsible accounting in Vietnamese Cement Manufactured Enterprise with an average number of workers is different, it will be different in a statistically meaningful way. - Combined with the average value shows the higher number of workers in. - average of Vietnamese Cement Manufactured Enterprises, the higher responsible accounting application will be in a statistically meaningful way.. - *Responsible accounting and average revenue of Enterprise Table 6: Test ANOVA. - Testing results show that, according to the researching sample gathered as p value = 0.000-much smaller than 0.05 level of significance, so the hypothesis of Ho is rejected, that means the higher application of responsible accounting in Vietnamese Cement Manufactured Enterprises have different average turnover will vary in a statistically meaningful way. - Combined with average values shows when the higher business revenue, the higher application with responsible accounting in enterprise.. - *Responsible accounting and total of average asset of Enterprise Table 7: Test ANOVA. - Testing results show that, according to the researching sample gathered as p value = 0.000-much smaller than 0.05 level of significance, so the hypothesis of Ho is rejected, that means the application of responsible accounting in Vietnamese Cement Manufactured Enterprises have total assets of different average will vary a statistically meaningful way.. - Combined with average values shows the higher total assets of business, the higher ability to apply with responsible accounting in Enterprises.. - Thus, results of testing on data in Vietnamese Cement Manufactured Enterprises shows:. - Training level of managers in Vietnamese Cement Manufactured Enterprises impacts on the responsible accounting, the higher training level of administrators, the higher ability to apply with the accounting in enterprises. - Size (Total assets, revenue, number of employees) of Vietnamese Cement Manufactured Enterprises have an impact on responsibile accounting in a statistically meaningful way, the greater enterprises in scale the higher ability to apply with the aspects of responsible accounting. - As the business development of the business grows, the higher the level of decentralization and decentralization of the business unit. - Research shows that as the size of the business grows, the application of accounting aspects of responsibility accounting becomes clearer. - Accountants provide information that helps executives accomplish their tasks assigned to achieve common goals of the business.. - First and foremost, cement manufacturing enterprises should pay close attention to management accounting in general and accountability in particular. - In addition to businesses that are interested in accountancy, there are also companies that do not pay sufficient attention to the tools of accounting management responsibility in the enterprise.. - This actually makes it difficult for the enterprise itself in the process of operating and managing the business. - Therefore, accounting for corporate responsibility is very important for the survival and development of enterprises in the current competitive conditions as fierce.. - The results of the study show that the higher the level of management, the higher the tendency to apply accountancy in order to improve the performance of enterprises, improve the competitiveness of enterprises. - Therefore, raising the knowledge and training level of the managers in the cement production enterprises is very necessary. - Therefore, Vietnamese cement manufacturers need to work closely with universities and training institutions in the training of students. - It is necessary to create conditions for students to study, study and practice right in the finance and accounting sections of enterprises. - Cement enterprises should also be involved in teaching and learning activities in the school: To contribute ideas to the development of plans, programs for human resources training, accountancy and supply Data, actual data on accountability for training closely with the actual work of the business.. - Effect of product mix and technology on responsibility accounting, account proliferation and product unbundling in the Texas utility industry", Managerial Auditing Journal. - The Extent of Applying the Elements of Responsibility Accounting in the Industrial Shareholding Companies and its Effect on the Company's Profitability and Operational Efficiency", Administrative Sciences. - Hanini, Al The Extent of Implementing Responsibility Accounting Features in the Jordanian Banks", European journal of business and management. - Belkaoui, Ahmed The Relationship Between Self-Disclosure Style and Attitudes to Responsibility Accounting", Accounting, Organizations and Society. - Fundamentals of Responsibility Accounting", National Association of Accountants. - Effects of organizational process change on responsibility accounting and managers' revelations of private knowledge", Accounting, Organizations and Society
Xem thử không khả dụng, vui lòng xem tại trang nguồn hoặc xem
Tóm tắt