iarjbmIARJBMIARJBM2708-5147https://doi.org/10.47310/iarjbm.2023.v04i02.009Responsibility Accounting in Food Enterprises – A Case Study at Kinh do Holdings Company LimitedResponsibility accounting is used in corporate management as an effective tool to control business activities and financial operations: information from responsibility accounting is useful for managers to evaluate the performance of the whole business as well as each subordinate division, thereby making adjustments aligned with predetermined objectives. The profound impact of the Fourth Industrial Revolution necessitated Kinh Do Holdings Co. Ltd [1] to innovate, establish and enhance the efficiency of its corporate management practices to match the current demands and trends. Surveys by the authors unveiled a basic management hierarchy and responsibility accounting system in Kinh Do Holdings Co. Ltd [1] However, its responsibility accounting practices had not been refined and structured within formal procedures.