أثر قرارات التعهيد في محاسبة المسؤولية : دراسة استطلاعية

الملخص EN

The research aims to introduce the concept, advantages and types of outsourcing decisions and the steps that companies depend on in making these decisions, and then shed light on the concept of responsibility accounting and its objectives and advantages and types and constituents.

And the impact of outsourcing decisions on the efficiency of responsibility accounting, the hypotheses were tested by means of a questionnaire prepared for this purpose, which was distributed to a group of academics represented by graduate students and professors in the accounting competence of a sample of Iraqi universities.

A number of conclusions were reached, namely: Outsourcing decisions have a positive impact on the efficiency of responsibility accounting, in terms of activating its control role and expanding the scope of inspection and follow-up within its centers of responsibility.

As well as providing information that helps senior management in making appropriate decisions focused on achieving The goal for which the company decided to outsource its activities to others