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

round 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 enterprises. 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 1125 INTERNATIONAL CONFERENCE FOR YOUNG RESEARCHERS IN ECONOMICS & BUSINESS 2020 ICYREB 2020 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 RA. 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. REFERENCES 1. Al Hanini, E. (2013). The extent of implementing responsibility accounting features in the Jordanian banks. European Journal of Business and Manageme.nt, 5(1), 217-229. 2. Bui. T. X. H. (2019). A Study on factors affecting responsibility accounting at Quy Nhon University (Master‟s thesis). 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