Responsibility accounting is important content of management accounting. This is an accounting system provides the flexible information, timely and accurately that to assess efficiency of managers and improve performance of firms. The paper aims to identify effects of organization size and level of manager education on responsibility accounting in Vietnamese cement enterprises. In this paper, SPSS 22 was used to collect and analysis data by distributing 103 questionnaires on managers and head of departments from Vietnamese cement manufacturers. The Results of research have shown that there are significant relationships between organization size, and level of manager education and responsibility accounting in the Vietnamese cement enterprises.