مدى توافر مقومات نظام محاسبة المسؤولية في الهيئات المحلية العاملة في قطاع غزة : دراسة ميدانية

الملخص EN

This study aims to identify the extent of the application of responsibility accounting system as a tool for monitoring and evaluating the municipalities in the Gaza Strip.

In order to achieve this, the study relied on design a questionnaire distributed to a sample of heads of municipalities, directors of departments, accountants and auditors working in large municipalities in category (A).

(75) Questionnaire was distributed and the recovery rate was (73.3%).

The study reached several conclusions, including: the municipalities have the components of responsibility accounting system, this include existence of a municipal accounting system that meets the needs of the centers of responsibility to enable them to perform their work.

Based on the study results, the study reached a set of recommendations, including the need to increase attention to the administrative structure of the municipalities by defining the terms of reference and responsibilities of municipal responsibility.