تقييم نظام محاسبة المسؤولية و دوره في تحقيق مبدأ الإدارة بالإستثناء : دراسة حالة مؤسسة الفابايب

الملخص EN

This research aims to identify the availability of the elements of the responsibility accounting system and the extent of its contribution to achieving the principle of management by exception, for achieve this goal, the perceptions of the study sample members who are in the responsibility centers of the ALFAPIPE Company-Ghardaia- were surveyed.

Where a questionnaire was designed that measures variables which are: (Evaluation of the elements of the organizational structure, comparing planned performance with actual performance, analyzing deviations, preparing estimated budgets, approving reports, and adopting the incentives and rewards system).

The practices of the principle of management by exception were also evaluated by the senior management in Company, In order to test hypotheses In this study, we used the statistical program Eviews to conduct the necessary statistical tests, where the study concluded a set of results, the most important of which is that the Company provides most of the elements of responsibility accounting, as well as the principle of management by exception with high degrees, and some suggestions have been formulated to enhance these results