FACTORS AFFECT SOCIAL RESPONSIBILITY ACCOUNTING IMPLEMENTATION IN LISTED COMPANIES ON VIETNAM STOCK EXCHANGE
The article analyses the effect of factors impact on Social Responsibility Accounting (SRA) in listed Enterprises on Vietnamese Stock Exchange, providing more empirical evidence on factors affecting SRA. The research utilize a questionnaire survey of managers, chief accountants, and cost accountants in listed companies. The survey results collected 198 questionnaires. After eliminating the invalid questionnaires due to many blank cells, the author chose to use 183 questionnaires. The study employs Cronbach’s alpha analysis, exploratory factor analysis and multivariate regression analysis. Research results show that all 5 factors positively affect SRA, which includes legal regulation pressure, accountant’s qualifications, firm characteristics, perception’s top manager, and demand for CSR disclosure. According to results from the study, our paper has proposed recommendations to improve the ability of listed enterprises to successfully implement SRA.
Social Responsibility Accounting, Corporate Social Responsibility, listed companies, Vietnam.