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Đề xuất mô hình nghiên cứu các nhân tố ảnh hưởng đến việc áp dụng kế toán trách nhiệm trong doanh nghiệp
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Nội dung Text: Đề xuất mô hình nghiên cứu các nhân tố ảnh hưởng đến việc áp dụng kế toán trách nhiệm trong doanh nghiệp

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    MA. Chu Thi Huyen – Ass. Prof.Dr. Pham Duc Hieu
    Thuongmai University

    Vietnamese economy has been constantly integrating into the world. The integration
    process has created opportunities but also posed many difficulties and challenges. Therefore,
    local enterprises are searching for effective management tools that assist them in making deci-
    sions. One of the key management tools is responsibility accounting (RA). RA is an effective gov-
    ernance tool to execute control over both financial and strategic aspects, strengthen sustainable
    development of enterprises in integration stage. However, the application of RA in enterprises
    depends on many internal and external factors. By reviewing previous research, the authors syn-
    thesize and propose a research model for future empirical studies on factors affecting application
    of RA in Vietnam.
    Keywords: Responsibility accounting, Influencing factors, Enterprises, Vietnam

    Tóm tắt
    Nền kinh tế Việt Nam đã và đang ngày càng hội nhập với nền kinh tế thế giới. Quá trình
    này đã tạo ra nhiều cơ hội nhưng cũng đặt ra không ít những khó khăn, thách thức. Bối cảnh đó
    đặt ra cho các doanh nghiệp Việt Nam phải nghiên cứu các công cụ quản lý hiệu quả nhằm phục
    vụ cho việc ra quyết định. Một trong những công cụ quản lý quan trọng đó là kế toán trách nhiệm.
    Kế toán trách nhiệm là một công cụ quản lý hiệu quả nhằm thực hiện việc kiểm soát trên cả góc
    độ tài chính và chiến lược, tăng cường sự phát triển bền vững cho các doanh nghiệp trong giai
    đoạn hội nhập. Tuy nhiên, việc áp dụng kế toán trách nhiệm trong doanh nghiệp phụ thuộc vào
    rất nhiều yếu tố cả bên trong lẫn bên ngoài doanh nghiệp. Qua tổng hợp các nghiên cứu tiền
    nhiệm, nhóm nghiên cứu tiến hành tổng hợp và đề xuất mô hình nghiên cứu cho các nghiên cứu
    thực nghiệm trong tương lai về các nhân tố ảnh hưởng đến việc áp dụng kế toán trách nhiệm ở
    Việt Nam.
    Từ khoá: Kế toán trách nhiệm, các nhân tố ảnh hưởng, doanh nghiệp, Việt Nam
    1. Introduction
    In the context of international economic integration, businesses have realized that for better
    decision-making they should rely on advanced management techniques. Among them, the one
    that helps businesses develop sustainably is responsibility accounting (RA) (Nguyen, 2017; Tran,


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    2017; Meda, 2003). RA is a management control system based on the principles of delegating
    authorities and assigning responsibilities in an enterprise. The authorities and responsibilities are
    delegated to managers of different responsibility centers (i.e. investment center, revenue center,
    cost center, and profit center). Therefore, RA is expected to provide financial and non-financial
    information useful for evaluating managers or heads of departments performance on what is under
    their control. The primary objective of responsibility accounting is to motivate managers and
    their subordinates by emphasizing their performance.
    Starting with Higgins’ research in 1952, RA is an interesting research topic for more than
    70 years. Research findings show that RA has made a significant contribution to the success of
    businesses operating in different fields around the world, such as manufacturing (Lin and Yu,
    2002; Akenbor et al., 2013), bank industry (Pajrok, 2014; Hanini, 2013), and healthcare services
    (Nyakuwanik et al., 2012; Karasioglu et al., 2012). However, not all businesses can successfully
    apply RA. In Vietnam, RA is still a new concept in both theoretical and practical aspects and not
    widely adopted by local companies. Recently, some empirical researches try to provide and ex-
    plain the reasons for the late adoption of RA in Vietnam. However, the findings are contradictory
    and lack of generalization due to the absence of a stable research framework. Therefore, this is
    the main reason that motivates the authors to develop a research model on factors affecting the
    application of RA in Vietnam. The main purpose of this paper is that the proposed research frame-
    work will be tested by empirical studies in Vietnam in order to recognize the facilitating factors
    for the adoption of RA in Vietnamese firms in the coming time.
    The paper is structured as follows. The next section presents theoretical framework that
    considers as foundation for RA development. The third section is literature review and research
    hypothesis development, followed by the proposed research framework for studying factors af-
    fecting RA application in Vietnam. Finally, the paper concludes with conclusions and directions
    for future research.
    2. Theoretical framework
    2.1. Agency Theory
    Agency theory refers to shareholders, ‘the principals’, and managers, ‘the agents’, and the
    relationships between them, which can be defined as a contract between these parties, or dele-
    gating some decision-making authorities from the principals to the agents in order to perform
    some services on their behalf (Jensen and Meckling, 1976).
    Since the interrelationship among the shareholders and managers of a company fits the
    definition of an agency relationship, two problems are associated with agency relationships.
    Firstly, there exists the conflict of objectives between the agent and the principal as each party
    chooses its actions optimally in regard to its self-determined goals (Ince, 1998).
    Secondly, the differences in the propensity to accept risk between each party (Haniffa,
    1999). The principals who are not directly involved in the running of the business cannot observe
    the agents’ actions, and always feel that they are at a disadvantage compared to the agents, who
    have access to more information (Haniffa, 1999). Principals also need to determine whether the
    agents’ efforts are being discharged in a self-interested way or whether they are acting in an eth-


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    ically and socially responsible way (Mangos and Lewis, 1995). This may raise concerns that the
    agents will take advantage of their position to maximise their self-interests at the expense of the
    principal (Beaver, 1981).
    To reduce information asymmetry and conflict of interests, managers try to prove their
    commitments to shareholders by maintaining effective mechanisms of control within a business.
    In this perspective, RA helps managers in practicing this control. However, the decentralization
    will also create information asymmetry and conflicts of benefits between responsibility centers.
    As a result, RA promotes the reporting and performance assessment mechanisms. Therefore, it
    can be concluded that the agency theory explains not only the responsibilities of managements
    to shareholders but also explains the responsibilities of different managers inside a company. In
    fact, to fulfill commitments to shareholders, managers instead of doing by themselves, intelli-
    gently delegate authorities and assign responsibilities to their subordinates at different manage-
    ment levels. The establishment of the responsibility centers in the company proves an effective
    way to get the company’s target objectives set by the shareholders.
    2.2. Contingency theory
    The foundations for the contingency theory evolved from the research of Burns and Stalker
    (1961), Lawrence and Lorsch (1967), Thompson (1967), and Woodward (1965). These re-
    searchers discovered that organizational performance and effectiveness can be influenced by how
    well an organization fits its characteristics to the contingencies it faces (Covaleski et al., 2003;
    Donaldson, 2001, Pleshko, 2007; Rant and Rozman, 2008). A simplified definition of a contin-
    gency is a changing variable that is beyond the control of the organization (Thompson, 1967).
    The contingency theory further expands this definition to include any variable that moderates the
    effect of an organizational characteristic on organizational performance (Donaldson, 2001).
    The most prevalent contingencies in empirical research include business environment
    (Burns & Stalker, 1961), organization size (Child, 1975), organizational strategy (Chandler, 1962),
    and technology (Thompson,1967). Additional contingency factors such as competition, produc-
    tion type, degree of centralization/decentralization, and product diversity may influence an or-
    ganization (Malmi, 1999; Zhou et al., 2007).
    The basic assumption of the theory is that it is impossible to have a common pattern that
    applies to all organizations. The organization’s performance depends on technology, environment,
    size, features of its distinctive organizational structure and information system of the organizations
    (Islam and Hu, 2012). Therefore, the contingency theory specifies that organizations should be
    designed and managed so they are in harmony with the environment (Donaldson, 2001; Freder-
    icks, 2005; Koo et al., 2007; Lemak and Arunthanes, 1997; Rant and Rozman, 2008). Specifically,
    the organizational structure should be designed to fit the external environment (Anderson and
    Lanen, 1999). The proper design of an organizational structure will depend on the level of un-
    certainty in the environment and the strategic objectives of the company (Husted, 2000).
    The contingency theory shows that it is impossible to build a RA model applicable to all
    businesses. The application of RA in the business depends on industrial characteristics, production
    technology, organizational structure, size, and the organizational strategy in each stage, suitable
    with internal and external environment in which the enterprise is operating.


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    2.3. Diffusion of innovations theory
    Diffusion of innovations theory was developed by Rogers, a communication theorist at the
    University of New Mexico in 1962. In this theory, diffusion is the process through which inno-
    vations (new ideas, beliefs, knowledge, programs, technologies or practices) are communicated
    over time among the members of a social system (Rogers, 2003). Process innovation has been
    defined as an intentional attempt to bring change and/or new methods of arranging work struc-
    tures, processes or procedures in organizations, as well as changes in individual and group be-
    haviors and roles (Damanpour, 1987; West and Farr, 1989). Therefore, the diffusion of an
    innovation is the spread over time of a new idea through a social system via communication chan-
    nels (Rogers, 1969).
    The theory deals with the processes of diffusion of innovation and a variety of contextual
    factors influencing the diffusion of innovations in organizations (Rogers, 2003). Rogers (1971),
    Rogers and Shoemaker (1971) suggested that the innovation diffusion stage is relatively depend-
    ent on the flow of innovation information and technological know-how. This flow is facilitated
    by the level of contact between the originators and adopters of innovation, personality character-
    istics of early adopters, nature of the information flow, and the choice of communication channels.
    They stressed that the best strategy to accelerate the diffusion process is through the identification
    and involvement of opinion leaders who can be influential early adopters. Attewell (1992) clar-
    ified four factors influencing the decision to adopt innovation: company size, company profits,
    innovation champions and corporate attributes. Research shows that larger firms have more op-
    portunities to innovate than small firms. A more profitable company has more resources and
    available capacity to undertake the innovations. Innovation leaders are motivated to persuade
    others to adopt a particular innovation. Organizational and environmental attributes such as con-
    centration, functional specialization, expertise and decentralization of the decision-making
    process that facilitate the adoption of innovation.
    Applying RA can be seen as an innovation, so it takes time for learning. RA is a new tech-
    nique of management accounting (IFAC, 1998). It is an “innovation”. Therefore, the study of the
    impact of business’s internal factors on the RA application should also be considered. This theory
    proposes two factors that influence the RA application in firms including: (1) the size of the busi-
    ness; (2) Manager’s factors related to their perception and qualifications.
    3. Literature Review, Hypothesis Development and Proposed Research Model
    Company size: Nowak (2000) and Zimnicki (2015) argue that the company size affects
    the definition of responsibility centers. They state that besides the size of the company, the types
    of centres are affected by the following factors: the scope and specificity of the company’s activity,
    the complexity of the economic process, and the ability to define the scope of authorities and re-
    sponsibilities. The studies of RaJan (2011) and Alshormaly (2013) conclude that the size of rev-
    enue, total assets, employees and financial resources have significant influence on RA application.
    Mohamad et al. (2014) show that RA is related with the size of an organization. It is useful for
    the large-scale companies, while small-scale companies are not useful as compared to large scale.
    According to Kamilah (2012) and Quesado et al. (2016), there is an impact of company size on
    the application of RA in a firm. Research shows that large-scale enterprises, to better manage


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    them, need to implement decentralization and this affects the RA organization in the business.
    Similarly, the studies of Tran (2105), Ngo and Ngo (2018), Le and Pham (2018), Huynh and Ta
    (2018), Ma and Tran (2019), Tran et al. (2020) conclude that organization size has a positive im-
    pact on the application of RA. Inspired from the above studies, the first hypothesis is generated
    as follows:
    Hypothesis 1: Company size has a positive influence on the application of RA in Viet-
    namese enterprises.
    Enterprise’s characteristics: The establishment of RA depends on characteristics of each
    enterprise (Shields, 1995). Nowak (2000) argues that the specificity of business operations is one
    of the factors affecting the responsibility centers. Meanwhile, the identification of responsibility
    centers is an important content of RA. Research by Venkatrathnam and Reddy (2008) also showed
    that RA is related to corporate control system because it is based on the principles of authorization
    and determination of responsibility. Similarly, Fowzia (2011) also emphasizes that RA is a control
    tool under the enterprise’s control system. So the control system is a factor that affects RA in an
    enterprise. Nguyen et al. (2019) state that we need to use enterprise characteristics to design the
    RA system that is suitable and effective when operating control activities for target objectives.
    The divisions of an organization into responsibility centers are based on its operational charac-
    teristics (Nguyen, 2020). The researches of Nguyen et al. (2019) and Bui (2019) show that orga-
    nization’s operational characteristics affect the application RA of businesses. Therefore, the
    second hypothesis is developed:
    Hypothesis 2: Firm’s characteristics have a positive influence on the application of RA in
    Vietnamese enterprises.
    Accountant qualifications: Researches by Haldma and Laats (2002), Alomiri (2003), Is-
    mail and King (2007) shows that the accountant’s qualifications are related to the level of RA
    application in an enterprise. The qualifications of accountants are considered as one of the po-
    tential factors that can affect the organization of RA in the business. McChlery et al. (2004) claim
    that qualified accountants helps RA in business growth. The study of Nawaiseh et al. (2014) also
    indicated that the insufficiency of employee training programs in managerial accounting in Jor-
    danian Industrial Companies listed at Amman Stock Exchange was one of the factors hindering
    the implementation of RA at a very high level, accounting for 74.8%. Similarly, the research re-
    sults of Ern et al. (2016) also show that the presence of qualified accountants is related to the
    high degree of RA application. The research results of Nguyen (2015), Tran and Ly (2018), Le
    and Pham (2018), Huynh and Ta (2018), Ma and Tran (2019), Nguyen and Le (2019) showed
    that accountant qualifications affect the RA applications. From previous results, the next hypoth-
    esis is formulated as follows
    Hypothesis 3: Accountant qualifications have a positive influence on the application of
    RA in Vietnamese enterprises.
    Management decentralization: Vlogel (1962) refers to the construction and establishment
    of RA in an enterprise, the author believes that RA should be built on the basis of management
    decentralization to collect information, implement business control, and provide information for
    managers to make effective decisions. Similarly, Gordon (1963) shows that RA only actives when


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    the business is decentralized and organized. The studies of Belkaoui (1981) and Anderson (1995)
    also state that management decentralization has a significant influence on the application of RA
    in an enterprise. In 1997, Atkitson et al. concluded that RA can only be implemented when the
    business has a clearly decentralized organizational structure. Similarly, by analyzing the factors
    that influence the RA system, the studies of Casey et al. (2008), Fowzia (2009), Fowzia (2011),
    Smith et al. (2012), Nguyen (2015), Ngo and Vu (2017), Ngo and Ngo (2018), Tran and Ly
    (2018), Huynh and Ta (2018), Nguyen et al. (2019), Bui (2019), Ma and Tran (2019), Nguyen
    (2020) show that management decentralization affects the application of RA in enterprises. Hence,
    the next hypothesis is developed.
    Hypothesis 4: Management decentralization has a positive influence on the application of
    RA in Vietnamese enterprises.
    Manager’s educational background and awareness: Gordon (1963) argued that if econ-
    omists were only interested in economic efficiency without caring about attitudes of subordinate
    administrators, the RA would not be able to fulfill its inherent role. Koske and Muturi (2015)
    argue that when managers understand the usefulness of RA in performance assessment, the more
    likely they apply RA for its benefits. Shixian (2014) believes that the application of RA in busi-
    nesses is significantly affected by the training and qualifications of business leaders. Nyakuwanika
    et al. (2012) identify the relationship between the human factors and RA, without the participation
    of managers in the design of the RA system, it will not be effective. The research results of
    Nguyen (2015), Tran (2105), Ngo and Vu (2017), Tran and Ly (2018), Le and Pham (2018), Ngo
    and Ngo (2018), Huynh and Ta (2018), Ma and Tran (2019), Nguyen and Le (2019), Tran et al.
    (2020) show that manager’s educational background and awareness has an impact on the organ-
    izations of RA. As a result, the following hypothesis is formulated as follows:
    Hypothesis 5: Manager’s educational background and awareness have a positive influence
    on the application of RA in Vietnamese enterprises.
    Competition: Researches by Hwang (2005), Huang et al. (2010) emphasized the need to
    consider the level of competition in management accounting in general and RA in particular. Ac-
    cording to Doan (2012), the competition factor implies the extent to which an enterprise have to
    cope with rivals in terms of sources of raw materials, human resources, product quality, services,
    prices, distribution channels, and diversity of products. The studies of Libby and Waterhouse
    (1996), Granlund and Lukka (1998), Mia and Clare (1999), and O’Conner et al. (2004) state that
    the keener the competition an enterprise is facing, the more management accounting devices are
    employed. Similarly, Doan’s (2012) conclusion also shows that the competition has profound
    impacts on strategic management accounting application. The studies of Ahmad (2012), Le and
    Pham (2018) show that competition has an impact on the application of RA in enterprises.
    Hypothesis 6: Competition has a positive influence on the application of RA in Vietnamese
    Legal environment: Li (2017) believes that legal environment is an important external fac-
    tor and forms a good foundation for the development of management accounting. RA is a part of
    management accounting needs to be flexible in order to adapt to changes in the legal environment
    (Shields, 1995). Nguyen et al. (2019) show that legal environment is one of the factors that affect


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    the performance of animal feed processing enterprises in Vietnam. Nguyen (2015), Nguyen et
    al. (2019) and Bui (2019) believe that the legal environment positively affects organizations of
    Hypothesis 7: Legal environment has a positive influence the application of RA in Viet-
    namese enterprises.
    From hypothesis development presented above, the factors affecting RA application in
    Vietnamese enterprises can be summarized on the proposed research model below.

    (Source: Collected from literature review)

    Figure 1: Research model on factors affecting the application of RA in enterprises

    5. Conclusions and direction for future research
    In the rapid changing business environment, companies are required to utilize all of their
    resources to pursue competitive advantage. RA is a way to gain sustainable competitive advantage
    by helping manager have valuable information for making decisions. RA can be applied in various
    organizations. However, it depends on numerous factors, such as organization size, accountant
    qualifications, management decentralization, competition, manager’s educational background
    and awareness, legal environment, and enterprise’s characteristics.
    The main aim of this paper is to propose a theoretical model for empirical studies on factors
    affecting the application of RA in Vietnam. In the coming time, the empirical studies will be car-
    ried out in order to verify the hypotheses generated from proposal research model. The findings
    from empirical studies will be foundations for recommendations to facilitate the application of
    RA in Vietnamese enterprises.

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