JEFMS Journal

ABSTRACT:

Building the textile industry into one of the spearhead industries, oriented to export, and capable of meeting the increasing domestic consumption demand is the goal of Hanoi City. Garment enterprises in Hanoi city need to establish responsibility centers in enterprises and must build a system of criteria for assessing responsibility centers in accordance with their development strategy. The article studies data from 120 garment enterprises on the factors affecting the building of a system of criteria for assessing responsibility centers at garment enterprises in Hanoi. The results show that the usefulness, ease of use, and influence of the environment all have a positive and statistically significant relationship to the intention to apply the responsibility center evaluation criteria system at this enterprise.

KEYWORDS:

assessment criteria, responsibility center, garment enterprises.

REFERENCES:

1) Davis, F. D. (1986), “A technology acceptance model for empirically testing new end-user information systems: Theory and results, doctoral dissertation”, MIT Sloan School of Management, Cambridge, MA.

2) Garrison R.H (1991), Managerial Accounting: Concepts for Planning, Control, Decision Making, Irwin, Boston.

3) Hair Jr., J. F. et al. (1998). Multivariate Data Analysis with Readings. Englewood Cliffs, NJ: Prentice-Hall.

4) Mowen, H., Hansen, D. R., & Guan, L. (2006). Cost Management: Accounting and Control. Mason: Thomson South Western Inc. ACCA (2010), “Management Accounting”, Emile Woolf International Publishing, Great Britain.