The paper aims to identify effects of organization size and level of manager education on responsibility accounting in Vietnamese cement enterprises. In this paper, SPSS 22 was used to collect and analysis data by distributing 103 questionnaires on managers and head of departments from Vietnamese cement manufacturers. | The effects of organization size and manager s educational background on responsibility accounting Evidences from Vietnamese cement enterprises Accounting 6 2020 611 618 Contents lists available at GrowingScience Accounting homepage ac The effects of organization size and manager s educational background on responsibility accounting Evidences from Vietnamese cement enterprises Trung Tuan Trana The Hung Dinha and Huu Anh Nguyena aSchool of Accounting and Auditing National Economics University Vietnam CHRONICLE ABSTRACT Article history Responsibility accounting is important content of management accounting. This is an accounting Received March 2 2020 system provides the flexible information timely and accurately that to assess efficiency of managers Received in revised format March and improve performance of firms. The paper aims to identify effects of organization size and level of 20 2020 manager education on responsibility accounting in Vietnamese cement enterprises. In this paper SPSS Accepted March 24 2020 Available online 22 was used to collect and analysis data by distributing 103 questionnaires on managers and head of March 24 2020 departments from Vietnamese cement manufacturers. The Results of research have shown that there Keywords are significant relationships between organization size and level of manager education and Management responsibility accounting in the Vietnamese cement enterprises. Manager education Organization size Responsibility accounting Efficiency 2020 by the authors licensee Growing Science Canada 1. Introduction During the past few years Vietnam s economy has been connected with the regional and the rest of world and as a result competition has become intense. Therefore in order to survive and develop enterprises must continuously expand their business and production activities. As the scale of business production increases enterprises must implement decentralization and decentralized management and .
