دور محاسبة المسؤولية في تعزيز مقومات الإصلاح الإداري : دراسة تحليلية لآراء أعضاء الوحدات المحاسبية في عدد من الجامعات الأهلية في مدينة أربيل بأقاليم كوردستان العراق

Abstract EN

This study aims to determine the levels of Responsibility Accounting and the elements of administrative reform over determining the nature of the correlation and the impact between them through field-testing of study variables based on descriptive analytical methodology.

In order to achieve the study objectives, a questionnaire prepared for this purpose and distributed to a sample of members of the accounting units (53) employees in a number of private universities in Erbil city in the Kurdistan Region of Iraq to verify the hypotheses that adopted in this study.

The study found a positive correlation and a significant impact between the responsibility accounting and the elements of administrative reform.

Several recommendations related to the field-testing side presented such as the need to strengthen the commitment to accountability in the universities of the Kurdistan Region of Iraq through the adoption of transparency practices of performance evaluation and clarity of procedures and instructions and in administrative accountability and in the administrative processes of providing information that helps to control operations and evaluate performance.