ريادة مدى توفر تطبيق مقومات محاسبة المسؤولية على المؤسسات الحكومية السعودية : دراسة حالة جامعة الملك خالد

الملخص EN

The Purpose: This study aims to identify the availability of the application of the elements of responsibility accounting system at King Khalid University, as well as to identify the impact of some functional and institutional changes on the estimation of workers, to the degree of the university’s application in which they work to the elements of the responsibility accounting system represented in both the organizational structure and the standard system of costs and budgets Planning and periodic performance reports system, incentive system Design/methodology/approach The study used a sample of administrators, heads of departments and employees, academics in community colleges (King Khalid University), where a cartoon questionnaire was designed and sent to the sample to survey their views on the availability of the elements of application of the responsibility accounting system in the university and the number of responses was (151) responses.

The researcher used the descriptive analytical method.

Findings Through understanding and applying the elements of a responsibility accounting system, it will help management by holding employees accountable in a way that is commensurate with the responsibilities assigned to them, using planning budgets to define the goals of the university.

Authenticity/value This study presents and focuses on the availability of the application of the elements of responsibility accounting system in the Saudi environment.

This study is the first attempt to study the availability of the elements of the responsibility accounting system on government institutions, which are not often considered in previous studies