A Systematic Literature Review of Responsibility Accounting Research

The purpose of responsibility accounting was to provide information for administrators to evaluate the effectiveness of exploiting enterprise resources. The information provided by responsibility accounting helps administrators evaluate the performance of organizations, departments, and individuals with their responsibility for the overall success of the business. Therefore, responsibility accounting plays an important role in management accounting information to help administrators perform their functions. This article aims to evaluate research trends in applying responsibility accounting in businesses based on documents in the Google Scholar database in the years 2015 - 2023. The results show a growing interest in using responsibility accounting as a management tool in businesses, with 2019 and 2020 being the years with the highest number of publications and many journals published. Up to 32 publications on this issue. Finally, the keyword analysis identified a variety of content that will be important research points for future research.