Main Content of the Survey Form and Survey Results

Saigon. The author approaches based on contingency theory and technology acceptance theory. With 6 factors, the research results confirm the statistically significant influence of all 6 factors including business size, business competition, business management hierarchy, application of business strategy, cost of organizing KTTN, and managers' awareness of KTTN.

Research Gap:

Besides the theoretical and practical successes, the research works still have certain gaps. These are the issues that the author's topic will continue to research, specifically:

Firstly, the issue of decentralization and delegation of management authority is one of the basic characteristics of responsibility accounting. However, decentralization and delegation of authority in EVN enterprises still exist when there is complexity in decentralization and delegation of authority in work. Therefore, this is a gap for the thesis to research and analyze, and is also one of the indispensable conditions for implementing responsibility accounting.

Second, the current level of implementation of responsibility accounting in enterprises in general and enterprises under EVN in particular is not profound and comprehensive, only at the general level. Therefore, the thesis will analyze in more depth the current situation of electricity production, transmission, distribution and trading activities; from there, the thesis will propose solutions in applying responsibility accounting in enterprises under EVN group.

Third, as analyzed above, there are some viewpoints indicating that there are only 03 responsibility centers: (1)-Cost center, (2)-Profit center, (3)-Investment center. There are some other studies indicating that there are 04 responsibility centers: (1)-Cost center, (2)-Revenue center, (3)-Profit center, (4)-Investment center. Therefore, the thesis studies and chooses to analyze the content of responsibility accounting according to 04 centers: (1)-Cost center, (2)-Revenue center, (3)-Profit center, (4)-Investment center. From there, the thesis aims to analyze, evaluate and propose solutions suitable to the characteristics of electricity production, transmission, distribution and trading enterprises at EVN enterprises at present.

Fourthly, although there are currently a number of domestic and foreign studies on factors affecting the organization of responsibility accounting. However, very few studies on factors affecting the implementation of responsibility accounting in enterprises using highly convincing quantitative methods. Each enterprise is different when approaching the quantitative method, which will give different research results. Therefore, the thesis studies the factors affecting the level of implementation of responsibility accounting in enterprises under EVN.

Fifth, the electricity business sector - a specific and very important business sector in the current context of globalization. Basically, responsibility accounting has been established in electricity enterprises, but it is not comprehensive and thorough. Currently, there is no comprehensive study on responsibility accounting in electricity enterprises under EVN. Therefore, the thesis studies the content of responsibility accounting in electricity enterprises, on that basis, assesses the current situation and proposes solutions to further improve the current situation of responsibility accounting in enterprises under Vietnam Electricity Group.

3. Research objectives

From the study of general theory of responsibility accounting in enterprises and the current situation of responsibility accounting in enterprises under EVN, the thesis proposes solutions to improve responsibility accounting in enterprises under EVN to improve management capacity in electricity production, transmission and distribution activities of electricity enterprises with specific objectives:

Firstly, the thesis systematizes and clarifies the theory of responsibility accounting for enterprises in Vietnam; factors affecting the implementation of responsibility accounting in enterprises.

Second, the thesis describes the current situation of responsibility accounting associated with the activities of production, transmission, distribution and electricity trading at enterprises under EVN. The thesis points out the achievements, limitations and causes leading to limitations in responsibility accounting in enterprises under EVN to serve as a basis for

basis for proposing solutions. At the same time, the thesis assesses the level of influence of factors affecting the implementation of KTTN at EVN enterprises.

Third, the thesis proposes complete solutions for responsibility accounting in EVN enterprises. At the same time, it specifies the conditions for implementing the proposed solutions from the perspective of the State, functional agencies and enterprises of EVN group.

4. Subject and scope of research topic

4.1. Research subjects

Basic theory of responsibility accounting in enterprises and the current situation of responsibility accounting in enterprises belonging to Vietnam Electricity Group.

4.2. Scope of research

+ About space:

In the field of production: The thesis focuses on the study of responsibility accounting at the subsidiary in which EVN holds 100% of the charter capital, which is Power Generation Corporation 1; the company in which EVN holds more than 50% of the charter capital, which is Power Generation Corporation 2 and Power Generation Corporation 3.

In the field of transmission and distribution: The thesis focuses on research on responsibility accounting at a subsidiary company with 100% charter capital held by EVN, the National Power Transmission Corporation.

In the field of electricity business: The thesis focuses on research on responsibility accounting at subsidiaries with 100% charter capital held by EVN, namely Northern Power Corporation, Central Power Corporation, Southern Power Corporation, Ho Chi Minh Power Corporation, Hanoi Power Corporation.

The thesis does not focus on the study of responsibility accounting under parent companies, companies in which EVN holds more than 50% of charter capital or has other controlling power. In the field of transmission, distribution and trading of electricity. Because these power companies are not held 100% of charter capital by EVN and do not have the main function of producing, transmitting, distributing and trading electricity.

+ About time: Actual survey data in electricity enterprises in the period from 2019 to 2022.

The thesis focuses on the research on responsibility accounting at a subsidiary company with 100% charter capital held by EVN. The thesis researches the approach to the content of responsibility accounting according to the responsibility centers: Cost center, revenue center, profit center, investment center.

5. Research questions

- Firstly, what does the theoretical framework for research on responsibility accounting in enterprises include?

- Second, what are the current contents of responsibility accounting in the production, transmission, distribution and trading of electricity in EVN enterprises?

- Third, what factors affect the implementation of responsibility accounting at EVN enterprises today?

- Fourth, what are the limitations and causes leading to limitations when implementing responsibility accounting in the production, transmission, distribution and trading of electricity at enterprises under EVN?

- Fifth, what solutions contribute to improving the efficiency of implementing KTTN in the production, transmission, distribution and trading of electricity at EVN enterprises today?

6. Research methods

6.1 . Research design

The thesis uses a combination of basic research methods of economic science such as comparison, statistics, analysis, interpretation, induction, diagrams,

… to present theoretical and practical issues. At the same time, flexibly use qualitative research methods to solve problems according to the research objectives set. An overview of the entire research process is presented in Figure 1.

Figure 1. Thesis research design

Synthesize the results of previous studies related to the Thesis and identify research gaps

Identify research objectives

Identify research questions

Determine the object and scope of the research

Primary data

Secondary data

Data Collection

Qualitative and quantitative research

Research theoretical issues:

-Overview of KTTN: concept, characteristics

points, roles, classification

- Management structure and relationship with KTTN: related to decentralization, related to KTTN

- Factors affecting the application of KTTN in enterprises

Research on current issues:

-Overview of EVN: formation process

and development;

- Current status of management and decentralization structure

(Source: Author's own synthesis)

- Current status of KTTN at EVN: current status of TTCP, TTDT, TTLN, TTĐT, BSC

- Assess the current situation and causes

Proposing solutions and conditions for implementing solutions to apply KTTN at EVN

6.2. Data collection method

(a) Primary data collection method

(Source: Author's own synthesis)

The researcher interviewed a number of experts in the field of management accounting research such as accounting regime researchers, scientists with extensive experience in the field of accounting in general and responsibility accounting in particular.

separately. The researcher conducted interviews directly or online (via Zoom) with 05 managers and specialists, accounting experts at a number of enterprises under EVN. Specifically: 02 Representatives of the Board of Directors; 02 Staff of the Finance and Accounting Department; 01 Scientist who is a lecturer teaching the Management Accounting course. The interview content was built based on pre-prepared questions related to the research content of the thesis and adjusted the scale in the survey questionnaire. However, sometimes there were questions added according to specific situations of the interview to clarify and find out more information about the awareness, level of application, and viewpoints on applying Responsibility Accounting at enterprises under EVN that were not mentioned in the Survey Form. The time of an interview is usually from 10 minutes to 30 minutes. The interview grid is presented in Appendix 1A . The interview results are based on the content of the scales that have been synthesized from the research overview. Researchers, business administrators, and accountants commented on the survey. The interview results are summarized in Appendix 1C - Summary of interview results .

Figure 2. Survey results deployment process

Draft survey form, Select survey sample

Conduct a test survey

Ask the experts

Adjust,

Complete the survey

Submit survey

Survey results synthesis, data analysis and processing

(Source: Author's own synthesis)

After building the indicators to measure the research variables and conducting interviews, the content of the questionnaire was adjusted. To create the survey, the researcher based on the research objectives and research questions. The basic survey consists of 2 contents: Part 1 describes the general information of the survey participants, Part 2 is the affirmations, the indicators to measure the research variables. The questions in the survey aim to collect diverse information. To have suitable and highly accurate data, the thesis conducts a data survey in 2 steps: a pilot survey and an official data survey. Steps to take:

Pilot survey : A pilot survey is necessary to determine the suitability and effectiveness of the survey implementation process and the survey form. This is an important step because it determines the completeness and accuracy of the surveyed information. The pilot survey is conducted directly with respondents to detect any shortcomings, inconsistencies in the question writing, questionnaire design, response options, and missing content that needs to be supplemented or duplicated content that needs to be removed. The pilot survey is conducted at a business that is a Level 1 subsidiary of EVN, which is the General Corporation, Power Generation Corporation 1. For the management sector: The survey form on the application of Responsibility Accounting includes (i) members of the Board of Members; (ii) Representative of the Board of Directors, who is the Deputy General Director in charge of finance; (iii) Representative of the leader of the Organization and Personnel Department; (iv) Representative of the leader of the Finance and Accounting Department; (v) Representative of the leader of the Planning Department; (vi) Representative of the Investment and Construction Management Board; (vii) Representative of the Production Engineering Board; (viii) Representative of the Board of Directors of the Subsidiary, Da Nhim-Ham Thuan-Da Mi Hydropower Joint Stock Company. For employees in the group, they are (i) Employees of the Finance and Accounting Department of the Subsidiary at level 1 and employees of the Finance and Accounting Department and employees of the Finance and Accounting Department of the Power Company at level 2. With quantitative analysis, the minimum sample size is 30 ballots, NCS sent the survey link via email to 50 people from the above survey subjects. The survey results received responses from 36 people, and the information on the question " Do you have any suggestions for editing the survey content ?" all received no response or "easy to understand" comments. From the interview content and the test survey results. Ballot

The official survey was revised and conducted on a large scale for EVN survey subjects.

Official survey:

Define survey sample:

According to the regulations on the organizational structure of enterprises, there are 16 enterprises, of which 09 enterprises are subsidiaries with 100% charter capital owned by EVN and 06 enterprises are subsidiaries with controlling shares held by EVN. The study determined the minimum sample size according to the quantitative research method used in the topic. With a total of 27 indicators measuring the research variables in Table 2 and Appendix 1B, the minimum sample size was determined according to Nguyen Dinh Tho (2013) to meet the exploratory factor analysis (EFA) according to the formula:

Minimum sample size = Number of measurement indicators * 5

Thus, the minimum sample size of the study is 135 survey questionnaires.

Content and method of sending survey form

The method of sending the NCS survey was through the Google Drive tool, the total number of responses received was 146. The content on the survey was designed to ensure that all research indicators must have responses before the results can be sent (Using the “required” warning when designing the online survey). Therefore, 100% of the survey content was fully answered. The basic content of the Survey is presented in Table 1 below:

Table 1. Main content of the Survey Form and survey results

TT

Sentence ask number	Survey content	Generate (vote)	Return (vote)	Ratio rate
Survey Form 1B: Online Survey https://forms.gle/BsvnbdDMX2inojaN6
1		General business information survey		146
2		Survey on the level of implementation of KTTN		146
3		Survey of factors affecting implementation KTTN		146

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• Survey Results by Question Content (Based on the Summary Table of Tourist Feedback in the Multiple Choice Questions Section)
• Spss Data Processing Results of Survey Form for Former Students
• Expert Survey Results on Research Scales
• Survey Results on Corporate Communication

(Source: Author's synthesis)