RESEARCH ON RESPONSIBILITY ACCOUNTING AT REAL ESTATE COMPANIES IN HANOI, VIETNAM.
Responsibility accounting is one of the basic contents of management accounting in enterprises and is one of the most important and effective economic and financial management. It is a tool in economic organizations, including the public sector. and the private sector. Through responsible accounting, business administrators can measure and evaluate the performance of departments within the unit and motivate managers to operate departments according to set goals. The strong impact of the 4.0 revolution makes real estate companies in Hanoi city have to innovate, build, and improve the efficiency of corporate governance to suit the needs and trends, the direction of the times. Through field surveys, the authors found that in general, real estate companies in Hanoi city have decentralized management and a basic responsibility accounting system. However, the responsibility accounting work at real estate companies in Hanoi city has not yet been completed and officially organized.
Keywords: Responsibility accounting, control tool, corporate management