محاسبة المسؤولية كأداة للتنسيق بين أهداف مراكز المسؤولية في المؤسسة

الملخص EN

Responsibility accounting is a branch of accounting; and it is embedded in management accounting which is concerned with managerial issues.

It is allocated to internal usage and not for external usage like financial accounting.

It reposes on several techniques and methods.

Among the most important one is budgeting.

Through this study’, we attempt to know the contribution of this type of accounting in organizations.

Decentralization is the main characteristic of these organizations; and this feature contributes in finding the necessary coordination between responsibility centers for achieving objectives.

These objectives do not disagree with the specific organizational objectives depending on management by objectives, effective control and appraisal reports of performance.