The relationship between responsibility accounting and business performance: evidence from Vietnam

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Le Thi Yen Oanh, Hoang Thanh Hanh

Abstract

This study aims to examine the impacts of different characteristics of a responsibility
accounting system on business performance in the context of Vietnamese companies using a
panel study. The panel data includes 309 firm-year observations, from 103 companies over a
3-year period from 2017 to 2019. The findings support the positive impacts of several
characteristics required in a responsibility accounting systemon business performance.

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