مدى تطبيق محاسبة المسؤولية في الفنادق الأردنية : دراسة ميدانية

Abstract EN

This study aimed at highlighting the importance of the application of responsibility accounting and identifying the extent of its application in Jordanian hotels.

For the application of the study a questionnaire was prepared and distributed to the study sample which included the category of five stars and four stars hotels located in Amman.

The study found that the Jordanian hotels clearly identify the center of responsibility and prepare planned budgets that link the planned performance with the actual one.

They compare the actual performance with the planned performance for the purpose of assessment and providing an integrated reporting system to follow up and evaluate the performance in responsibility centers and provide an effective system of incentives that contribute in strengthening the responsibility accounting system in the Jordanian hotels.

The study came with a number of recommendations represented in the following: Enhance coordination between centers of responsibility and clarify the relationship between them.

Try to activate the planned budgets especially in the control field.

Conduct comparisons between the actual performance figures and the planned performance for evaluation purposes.

Highlight the importance of the preparation and drafting of reports.

Create an effective system of incentives and work on the development of management and accounting skills of personnels and improve their status through training sessions.

Finally employ those who are qualified, educated and possess technical experience.