مدى تطبيق نظام محاسبة المسؤولية كأداة للرقابة و تقييم الأداء في البلديات : دراسة ميدانية لبلديات إقليم الشمال في الأردن

الملخص EN

This study aims to identify the extent of the implementing of responsibility accounting system as a tool for controlling and evaluation of performance in municipalities, where the study was conducted on the territory of the municipalities in the north of Jordan and includes the provinces of Irbid ,Jerash ,Ajloun , and Mafraq.

Where the study focused on the Elements of the application of responsibility accounting.To achieve the objectives of the study questionnaire was distributed randomly Statistics on the heads of municipalities and directors of departments and divisions, accountants and auditors working in the municipalities.

were distributed (82) questionnaires to a simple random sample of them.

The researcher used descriptive statistics and T-test had been used to analyze the data and test for the hypotheses of this study.

The study found that municipalities have traditional administrative organizational structure, and set up a planning budgets in the macro-level , and Nor the ensuing sub-planning budgets for positions of responsibility, and the level of application of the system of periodic reports and incentive system workers less than the default level to application, ,and the accounting information system applied in the municipalities need to develop.

Based on these findings, relevant recommendations are put forth.