This research aims to identify the development of responsibility accounting, from four primary elements of initial responsibility accounting (Hansen & Mowen (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. 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. |
