A Case Study of an Innovation of Responsibility Accounting At an e-Commerce Company.

ABSTRACT. Responsible accounting plans, controls, examines, and evaluates economic activities of division of labor within the responsibility centers of enterprises through quantitative empowerment. Many companies have introduced innovative applications after introducing responsible accounting. The thesis takes e-commerce company with pseudonym H as the case subject, employs methods of interview and of case study, introduces its original responsibility accounting system with product group as its core, analyzes in detail the characteristics and innovation of its product group operation mode and corresponding incentive measures, and reasons for its successful innovation and application of responsible accounting provides experience and practical guidance for the application of management accounting tools at e-commerce enterprises in China.