The effects of organization size and manager’s educational background on responsibility accounting: Evidences from Vietnamese cement enterprises

st the 
effects of these factors on responsibility accounting. Organization size includes: Total average asset, average revenue and 
average number of workers in Vietnamese Cement enterprises. Until 2019 Vietnam has 74 cement enterprises. Responsibility 
centers are headed by the administrators in business and responsible for managing all the operations of the responsibility centers 
to reach the researching targets. Researches in the world about the responsibility accounting were implemented to gather the 
information from the business administrators, including Member of Management Board, Board of Directors, Chief/Deputy Chief 
of Departments/Sections, foremen of workshop (e.g. Al-Bawab, 2012; Hanini, 2013; Al-shomaly, 2013). This research applies 
quantitative research by utilizing 210 responses of questionnaire sent to managers of Vietnamese Cement enterprises managers 
Responsibility 
Accounting 
(RA) 
Organization size 
Manager’s educational background 
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through hard copy and google form. Research was accomplished by using the quantitative research methods based on previous 
researches on the responsibility accounting. The author conducts the surveys at Vietnamese cement enterprises. Depending on 
the characteristics and the ability to collect the answer sheets of each enterprises, the research has sent an average of 10 survey 
papers to each Vietnamese cement enterprises. Data collected from questionnaires have been analyzed by specialized SPSS data 
analysis software. The research will use the SPSS 22 software to support for descriptive statistics, frequency analysis and 
ANOVA analysis. There were 118 responses, accounting for 58%. 
4. Results and Discussion 
The research used data from 210 copies of questionnaire sent to managers such as members of management board, directorate, 
heads of different departments, Vietnamese cement enterprises with 118 collected responses. After excluding invalid responses, 
the rest of 103 ones were utilized with SPSS to give the Cronbach’s alpha given in Table 1. 
Table 1 
Cronbach's Alpha result 
Cronbach's Alpha N of Items 
.957 46 
(Source: author’s data processing result) 
Cronbach's Alpha analysis shows that Cronbach's Alpha = 0.957, which means variables are reliable and the result of general 
variable in Table 2 proves indispensability of these variables. Table 3 demonstrates the results of principal component analysis 
with Verimax rotation. According to Table 3, there are seven components; namely Organizational structure divided, Authority 
divided, Distribute cost and revenues, Prepare estimates budget, Use estimates budget, Use reports and Incentives system. 
Table 2 
KMO and Bartlett's Test 
Kaiser-Meyer-Olkin Measure of Sampling Adequacy, .859 
Bartlett's Test of Sphericity Approx, Chi-Square 2141.499 
 Df 91 
 Sig, .000 
(Source: author’s data processing result) 
Table 3 
Component rotation results 
 Component 1 Component 2 Component 3 Component 4 Component 5 Component 6 Component7 
A1 .947 
A2 .871 
A3 .838 
A4 .947 
A5 .947 
A6 .887 
A7 .900 
B1 .891 
B2 .840 
B3 .899 
B4 .933 
B5 .942 
B6 .942 
C1 .911 
C2 .916 
C3 .893 
C4 .898 
C5 .905 
C6 .905 
D1 .925 
D2 .916 
D3 .918 
D4 .922 
D5 .921 
D6 .938 
D7 .955 
T. T. Tran et al. /Accounting 6 (2020) 615
Table 3 
Component rotation results (Continued) 
 Component 1 Component 2 Component 3 Component 4 Component 5 Component 6 Component7 
E1 .902 
E2 .902 
E3 .892 
E4 .867 
E5 .835 
F1 .952 
F2 .917 
F3 .915 
F4 .928 
F5 .950 
F6 .936 
F7 .915 
F8 .943 
G1 .948 
G2 .935 
G3 .929 
G4 .937 
G5 .936 
G6 .939 
G7 .955 
 (Source: author’s data processing result) 
4.1 Effects of the managers’ educational background on responsibility accounting 
In order to study the effects of the managers’ educational background on responsibility accounting, we have performed an 
ANOVA test. Table 4 shows the results of the survey and as we can observe, F-value yields meaningful results when the level 
of significance is one percent. Therefore, all components have meaningful relationships with responsibility accounting. 
Table 4 
Test ANOVA 
 Sum of Squares df Mean Square F Sig. 
Organizational structure divided Between Groups 6.268 3 2.089 2.610 .006 
Within Groups 79.247 99 .800 
Total 85.515 102 
Authority divided Between Groups 12.557 3 4.186 3.827 .012 
Within Groups 108.278 99 1.094 
Total 120.835 102 
Distribute cost and revenues Between Groups 2.395 3 .798 .668 .004 
Within Groups 118.323 99 1.195 
Total 120.718 102 
Prepare estimates budget Between Groups 6.479 3 2.160 1.961 .012 
Within Groups 109.035 99 1.101 
Total 115.515 102 
Use estimates budget Between Groups 7.631 3 2.544 3.145 .029 
Within Groups 80.078 99 .809 
Total 87.709 102 
Use reports Between Groups 9.704 3 3.235 4.152 .008 
Within Groups 77.131 99 .779 
Total 86.835 102 
Incentives system Between Groups 10.712 3 3.571 3.819 .012 
Within Groups 92.550 99 .935 
Total 103.262 102 
(Source: author’s data processing result) 
4.2 Effects of the average number of workers on responsibility accounting 
The study has sloe performed ANOVA test to examine the effect of the average number of workers on responsibility accounting. 
The results have indicated that there were some statistically significant relationship between seven components and the average 
number of workers. 
 616
Table 5 
Test ANOVA 
 Sum of Squares df Mean Square F Sig. 
Organizational structure 
divided 
Between Groups .129 1 .129 .152 .007 
Within Groups 85.386 101 .845 
Total 85.515 102 
Authority divided Between Groups .246 1 .246 .206 .001 
Within Groups 120.588 101 1.194 
Total 120.835 102 
Distribute cost and 
revenues 
Between Groups 1.296 1 1.296 1.096 .012 
Within Groups 119.422 101 1.182 
Total 120.718 102 
Prepare estimates 
budget 
Between Groups .024 1 .024 .021 .006 
Within Groups 115.491 101 1.143 
Total 115.515 102 
Use estimates budget Between Groups 1.669 1 1.669 1.960 .015 
Within Groups 86.039 101 .852 
Total 87.709 102 
Use reports Between Groups 1.314 1 1.314 1.552 .026 
Within Groups 85.520 101 .847 
Total 86.835 102 
Incentives system Between Groups 1.408 1 1.408 1.396 .024 
Within Groups 101.855 101 1.008 
Total 103.262 102 
(Source: author’s data processing result) 
4.3 Effects of average revenue on responsibility accounting 
Similarly, the effects of average revenue on responsibility accounting has been examined using ANOVA test and the results 
are summarized in Table 6. The results have indicated that there were positive and meaningful relationship between two 
factors when the level of significance is five percent. 
Table 6 
Test ANOVA 
 Sum of Squares df Mean Square F Sig. 
Organizational structure 
divided 
Between Groups .846 3 .282 .330 .004 
Within Groups 84.669 99 .855 
Total 85.515 102 
Authority divided Between Groups 4.163 3 1.388 1.177 .032 
Within Groups 116.672 99 1.179 
Total 120.835 102 
Distribute cost and 
revenues 
Between Groups 2.449 3 .816 .683 .045 
Within Groups 118.269 99 1.195 
Total 120.718 102 
Prepare estimates budget Between Groups 1.404 3 .468 .406 .049 
Within Groups 114.111 99 1.153 
Total 115.515 102 
Use estimates budget Between Groups 1.750 3 .583 .672 .016 
Within Groups 85.959 99 .868 
Total 87.709 102 
Use reports Between Groups 9.971 3 3.324 4.281 .007 
Within Groups 76.864 99 .776 
Total 86.835 102 
Incentives system Between Groups 2.312 3 .771 .756 .022 
Within Groups 100.950 99 1.020 
Total 103.262 102 
(Source: author’s data processing result) 
4.4 Effects of average asset on Responsibility accounting 
Finally, the study has considered the relationship between the average asset and responsibility accounting and Table 7 shows 
have confirmed that there were positive and meaningful relationship between two variables. 
Thus, results of testing the data in Vietnamese Cement Enterprises show: 
- The level of managers’ educational background in Vietnamese Cement Enterprises impacts on the responsibility accounting, 
the higher education level of administrators, the higher ability to apply with the responsibility accounting in enterprises. 
T. T. Tran et al. /Accounting 6 (2020) 617
- Size (total of average asset, average revenue, average number of workers) of Vietnamese Cement Enterprises have had impacts 
on responsibility accounting which means, the greater the enterprises in scale, the higher the ability to apply with the element 
of responsibility accounting. 
Table 7 
Test ANOVA 
 Sum of Squares df Mean Square F Sig. 
Organizational structure 
divided 
Between Groups 9.224 3 3.075 3.990 .010 
Within Groups 76.290 99 .771 
Total 85.515 102 
Authority divided Between Groups 15.858 3 5.286 4.985 .003 
Within Groups 104.977 99 1.060 
Total 120.835 102 
Distribute cost and revenues Between Groups 11.191 3 3.730 3.372 .021 
Within Groups 109.527 99 1.106 
Total 120.718 102 
Prepare estimates budget Between Groups 6.087 3 2.029 1.836 .046 
Within Groups 109.427 99 1.105 
Total 115.515 102 
Use estimates budget Between Groups 8.638 3 2.879 3.605 .016 
Within Groups 79.071 99 .799 
Total 87.709 102 
Use reports Between Groups 19.272 3 6.424 9.413 .000 
Within Groups 67.563 99 .682 
Total 86.835 102 
Incentives system Between Groups 12.130 3 4.043 4.392 .006 
Within Groups 91.132 99 .921 
Total 103.262 102 
(Source: author’s data processing result) 
5. Conclusions and Policy Implications 
As the business development of the business grows, there is a higher level of decentralization and decentralization of the business 
units. The present result shows that as the size of the business grows, the application of accounting aspects of responsibility 
accounting becomes clearer. Responsibility accounting provides information that helps executives accomplish their tasks 
assigned to achieve common goals of the business. Vietnamese cement enterprises should pay close attention to management 
accounting in general and responsibility accounting in particular. In addition to businesses that are interested in responsibility 
accounting, there are also companies that do not pay sufficient attention to the tools of responsibility accounting in the enterprise. 
The results of the study have shown that the higher the level of managers’ education, the higher the tendency to apply 
responsibility accounting in enterprises, improving the competitiveness of enterprises. Therefore, raising the knowledge and 
level of manager education in the cement production enterprises is very necessary. Therefore, Vietnamese cement enterprises 
need to work closely with universities and training institutions in the training of students. Vietnamese Cement enterprises should 
also be involved in teaching and learning activities in the universities to contribute ideas to the development of plans, programs 
for human resources training closely with the actual work of the business. 
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