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This study aims to investigate the factors influencing Responsibility Accounting and its impact on the Management Performance of textile and garment enterprises in Vietnam. Utilizing both qualitative and quantitative research methods, the study surveyed employees and managers from the accounting departments of large-scale textile and garment enterprises in Vietnam. The qualitative research involved summarizing the business conditions of these enterprises, developing research models and hypotheses based on a literature review, and gathering comments from managers and accountants on the questionnaire’s quality. The quantitative research involved using SPSS and AMOS tools to measure, analyze, and interpret the relationships between factors in the model. The results of the linear structural model show that factors including management decentralization, managers’ perspective on Responsibility Accounting, accounting staff qualifications, and information technology application qualifications have the same impact on Responsibility Accounting implementation in textile and garment enterprises in Vietnam. This study also proves that Responsibility Accounting has a positive impact on the Management Performance of the companies. At the same time, research also shows that the higher the effectiveness of Responsibility Accounting, the higher the management skills, financial efficiency and the effectiveness of management activities in these businesses. Based on these discoveries, the author suggests recommendations for both the government and businesses to enhance the effectiveness of Responsibility Accounting, thus boosting their Management Performance.

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Copyright of Muthanna Journal of Administrative & Economics Sciences is the property of Muthanna Journal of Administrative & Economics Sciences and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Prices applied to internal transactions between the business segments or divisions of a company in transactions between related entities within a group (transfer pricing) can have a significant impact on a company's competitive advantage. Transfer pricing policy influences the profits of operating segments, resource allocation and the need for segment reporting. The two main approaches to transfer pricing are the tax and managerial approaches. The aim of this research was to test whether multidivisional companies operating in Serbia give more importance to the tax or the managerial aspect of transfer pricing policy. Another research aim was to determine whether segment reporting is more developed in companies in Serbia that have the legal obligation to prepare consolidated financial statements. Both research hypotheses were confirmed using the questionnaire method on a final sample of 52 large and medium-sized companies (out of 1912 large and medium-sized companies operating in Serbia). First, our findings show that tax compliance is more dominant in transfer pricing than the managerial perspective in the Serbian companies analyzed. Second, we found that mandatory consolidated financial reporting and related segment reporting can influence the managerial approach to transfer pricing in Serbian multidivisional companies and groups. Other factors (production orientation of companies, developed responsibility accounting and managers' bonuses, for example) also encourage this approach. [ABSTRACT FROM AUTHOR]

There are many researches on different aspects of responsibility accounting system, but none of those researches has focused on the impact of responsibility accounting system on the performance of textile enterprises. The aim of this paper is to identify factors affecting the implementation of responsibility accounting and its effect on the performance of Vietnamese listed textile companies. Using the qualitative and quantitative methodology, qualitative method was used to prepare the questionnaire, while quantitative method was used to measure the scale and analyze the level of impact of each factor. Further, the study employs the Structural equation modeling (SEM) with AMOS—SPSS, results show that factors in the research model aside from measurement technology and level of competition had certain impacts, including the ability of accounting staffs (TDKT), the awareness of managers at different level (NTQL), the decentralization (PQQL), the reward systems (HTKT), and the forecast for responsibility centers (DTTT). In addition, the structural management (CCTC), the competitive strategy (CLCT), the competitive advantages (YTCT) and the responsibility centers’ reports (BCTT) that have greatly affected performance of listed firms. In addition, the implementation of responsibility accounting has the greatest effect on the performance of listed companies. In fact, the implementation of responsibility accounting changes by 1 point (level), it will increase/decrease the performance of listed companies by 0.409 points without considering the other factors

Copyright of Journal of Economic Administrative & Legal Sciences is the property of Arab Journal of Sciences & Research Publishing (AJSRP) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This paper reviews Nigeria's experience with economic reforms and outlines major policy measures that have been implemented. The paper also addresses three main issues in the public sector of the Nigeria economy, namely, problems in the management of public expenditure, constraints in the implementation of policy reforms to overcome the management problems and prospects of successful implementation of policy reforms, it concludes that given the level of performance of the reform effort, its success may depend on the reform of the public sector financial reporting system by adopting an accounting system that is suitable for measuring performance. [ABSTRACT FROM AUTHOR]

Prices applied to internal transactions between the business segments or divisions of a company in transactions between related entities within a group (transfer pricing) can have a significant impact on a company’s competitive advantage. Transfer pricing policy influences the profits of operating segments, resource allocation and the need for segment reporting. The two main approaches to transfer pricing are the tax and managerial approaches. The aim of this research was to test whether multidivisional companies operating in Serbia give more importance to the tax or the managerial aspect of transfer pricing policy. Another research aim was to determine whether segment reporting is more developed in companies in Serbia that have the legal obligation to prepare consolidated financial statements. Both research hypotheses were confirmed using the questionnaire method on a final sample of 52 large and medium-sized companies (out of 1912 large and medium-sized companies operating in Serbia). First, our findings show that tax compliance is more dominant in transfer pricing than the managerial perspective in the Serbian companies analyzed. Second, we found that mandatory consolidated financial reporting and related segment reporting can influence the managerial approach to transfer pricing in Serbian multidivisional companies and groups. Other factors (production orientation of companies, developed responsibility accounting and managers’ bonuses, for example) also encourage this approach.

Copyright of Journal of Economic Administrative & Legal Sciences is the property of Arab Journal of Sciences & Research Publishing (AJSRP) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

As water scarcity intensifies worldwide, the equitable allocation of water resources has emerged as a critical challenge. This research investigates the intricate issue of allocating responsibility for virtual water, a concept that quantifies the water embedded in traded commodities. In pursuit of an effective allocation mechanism, we refine an innovative accounting scheme grounded in economic welfare gains arising from externalities. The results show that water-stressed areas in China, such as Xinjiang, significantly contribute to exporting virtual water and is responsible for 70%–85% of the virtual water outflow. Furthermore, more than 50% of virtual water imported from water-rich regions is attributed to these water-stressed areas while their trade partners bear the rest water responsibility. In contrast, southern China's abundant water resources reduce dependence on virtual water trade, leading to fewer responsibilities. Globally, the allocated responsibility for the new accounting mechanism reaches up to 7.5 times higher than for production-based accounting (PBA) and consumption-based accounting (CBA). Our study also reveals that the degree of dependency (price elasticities) plays a pivotal role in shaping the allocation outcomes. The implications of this research are significant for establishing a transparent and accountable framework for sustainable water resource management and facilitating seamless transitions toward sustainability. As global water scarcity intensifies, the redefined responsibility accounting according to the economic welfare is indispensable in addressing immediate and long-term water-related challenges. • We refine a mechanism to reallocate responsibility based on economic welfare gains. • Notable differences exist between results of the new mechanism and current production, consumption, and income-based methods. • Water-stressed areas bear higher proportions of virtual water responsibility. • Price elasticities play a crucial role in determining responsibility allocations. [ABSTRACT FROM AUTHOR]

Responsibility accounting provides not only financial and non-financial information for decentralized managers but also it gives suitable responsibility for other parts or other responsibility centers to understand whether or not they work properly. Completing responsibility accounting in enterprises depends on many internal and external factors. This research uses quantitative research method to analyze the factors affecting the responsibility accounting in livestock food processing enter-prises (LFPE) in Binh Dinh province, Vietnam. The results indicate that various factors affect the responsibility accounting including managerial decentralization, division the organization into responsibility centers, income and cost allocation, estimations, reality and estimation evaluation, reporting, rewarding, etc. Based on those results we offer some intuitive recommendations for firms to increase financial performance.

According to modern management theory, the performance evaluation based entirely on objective indicators within an organization is not considered to be an effective tool. The research objective of this paper is to suggest a contemporary model for evaluation in the budgetary control process of the organization. The model is based on a modern evaluation approach and a complex toolkit of management science and mathematical theories of fuzzy sets and fuzzy logic. In this model, subjective evaluations of the responsibility centres’ achievement and performance in budgetary control are generated by fuzzy techniques based on a combination of quantitative and qualitative indicators. The model also allows for an immediate transformation of quantitative into qualitative evaluations and vice versa both in fuzzy and crisp types. The proposed model is an appropriate tool for the subjective performance evaluation of objective results from the organization’s budgetary control process under uncertainty. This model was tested in a Bulgarian enterprise for unique wood furniture manufacturing in July 2018 and was applied to five cost centres, with the results demonstrating its applicability. According to our study, the model provides a modern solution to a management problem that is unresolved in the scientific literature and is important to the budgetary management practice of organizations. We believe that the further improvement and implementation of the model will contribute to more effective management and thus to the enhancing competitiveness of the organization.

This paper examines whether an agent becomes liable to defensive harm by engaging in a morally permissible but foreseeably risk-imposing activity that subsequently threatens objectively unjustified harm. It first clarifies the notion of a foreseeably risk-imposing activity by proposing that an activity should count as foreseeably risk-imposing if an agent may morally permissibly perform it only if she abides by certain duties of care. Those who argue that engaging in such an activity can render an agent liable to defensive harm ground this liability in the luck egalitarian thought that we may justly hold individuals responsible for the consequences of their voluntary choices. Against this, I argue that a luck egalitarian commitment to holding people responsible cannot, by itself, ground liability to defensive harm. It can help ground such liability only against the backdrop of a distributively just society, and only if further considerations speak morally in favour of attaching certain well-defined costs to individuals' risk-imposing choices. I conclude by suggesting that if an account of liability applies robustly across distributively just and unjust contexts alike, then what grounds an agent's liability is plausibly not her responsibility for threatening objectively unjustified harm, but her culpability for doing so. [ABSTRACT FROM AUTHOR]

Abstract. Responsibility Accounting is part of Accounting Management that aims to collect and report accounting information for each responsibility center. This study aims to determine the effect of the application of responsibility accounting on cost control in the manufacturing industry and to test and to provide empirical evidence about the effect of the implementation of applied responsibility accounting. The result indicates that the organizational structure, budgeting, controlling and reporting in responsibility accounting simultaneously have positive effect on cost control. The limitation of the study is that the sample used is only in the food manufacturing industry and the study also uses only questionnaires without interview. For further study, it is suggested that the researchers should add more variables, involve broader samples and participants, and also interview the participants so the conclusion stated is not only based on data collected by written instruments, but also based on the research directly. Keywords: responsibility accounting; cost control Abstrak. Akuntansi pertanggungjawaban merupakan bagian dari akuntansi manajemen yang bertujuan mengumpulkan serta melaporkan informasi akuntansi untuk masing-masing pusat pertanggungjawaban. Penelitian ini bertujuan untuk mengetahui pengaruh penerapan akuntansi pertanggungjawaban terhadap pengendalian biaya di perusahaan industri manufaktur dan untuk menguji dan memberikan bukti empiris mengenai pengaruh pelaksanaan akuntansi pertangungjawaban yang diterapkan. Hasil penelitian ini menunjukan bahwa struktur organisasi, anggaran, pengendalian dan pelaporan didalam akuntansi pertanggungjawaban secara simultan berpengaruh positif terhadap pengendalian biaya. Keterbatasan pada penelitian ini adalah sampel yang digunakan hanya pada industri manufaktur dibidang makanan dan penelitian ini hanya menggunakan kuesioner tidak disertai dengan wawancara langsung. Saran untuk penelitian selanjutnya sebaiknya peneliti menambahkan variabel penelitian, perluasan sampel dan responden serta mengunakan metode wawancara sehingga kesimpulan yang di kemukakan tidak hanya berdasarkan data yang terkumpul melalui instrument secara tertulis namun penelitian secara langsung. Kata Kunci: akuntansi pertanggungjawaban; pengendalian biaya

Algorithms silently structure our lives. Algorithms can determine whether someone is hired, promoted, offered a loan, or provided housing as well as determine which political ads and news articles consumers see. Yet, the responsibility for algorithms in these important decisions is not clear. This article identifies whether developers have a responsibility for their algorithms later in use, what those firms are responsible for, and the normative grounding for that responsibility. I conceptualize algorithms as value-laden, rather than neutral, in that algorithms create moral consequences, reinforce or undercut ethical principles, and enable or diminish stakeholder rights and dignity. In addition, algorithms are an important actor in ethical decisions and influence the delegation of roles and responsibilities within these decisions. As such, firms should be responsible not only for the value-laden-ness of an algorithm but also for designing who-does-what within the algorithmic decision. As such, firms developing algorithms are accountable for designing how large a role individual will be permitted to take in the subsequent algorithmic decision. Counter to current arguments, I find that if an algorithm is designed to preclude individuals from taking responsibility within a decision, then the designer of the algorithm should be held accountable for the ethical implications of the algorithm in use. [ABSTRACT FROM AUTHOR]

The 50s and 60s of the twentieth century was a period of significant diversification of the economic activities. As a result of that, big companies called conglomerates appeared. The biggest problem with them was efficient management. The system of central management did not work properly. In response to this the concept of decentralization was created. It assumed the transfer of decision-making powers to lower level of the organizational structure and increase the independence of separated areas of the company. The implementation of the decentralization concept also required modification of an existing information system in the company. In response to this responsibility accounting was established. The heart of it were separate areas of the company called responsibility centres. This modificated information system provided top management regular internal reports about economic situation in each of separated centres using multi-block income statement. The emergence of large companies resulted in problems not only with efficient management but also the assessment of the economic situation by external users, in particular, the company investors. They also noticed the value of the responsibility accounting. However, the fact that the investors began to demand the disclosure of such information as a part of financial statements, was the first step towards the creation of segments reporting.

We use experimental economic markets to examine the impact of changing institutional design features on audit quality. Specifically, we manipulate auditors' economic accountability to managers by altering who hires the auditor—a manager or an independent third party—and auditors' psychological accountability to investors by explicitly stating that the auditor is hired on the investors' behalf. Our design shifts auditors' accountability from managers, who have directional goal preferences, to investors, who prefer judgment accuracy. We find that removing auditors' economic accountability to managers and replacing it with psychological accountability to investors significantly increases audit quality. This increase in audit quality occurs despite the independent third party randomly hiring auditors. In an additional treatment, we incorporate auditor accuracy into the third-party hiring algorithm and find even higher audit quality. Our results suggest that altering auditors' accountability relationships can significantly enhance audit quality. Data Availability: The laboratory market data used in this study are available from the authors upon request. [ABSTRACT FROM AUTHOR]

According to modern management theory, the performance evaluation based entirely on objective indicators within an organization is not considered to be an effective tool. The research objective of this paper is to suggest a contemporary model for evaluation in the budgetary control process of the organization. The model is based on a modern evaluation approach and a complex toolkit of management science and mathematical theories of fuzzy sets and fuzzy logic. In this model, subjective evaluations of the responsibility centres' achievement and performance in budgetary control are generated by fuzzy techniques based on a combination of quantitative and qualitative indicators. The model also allows for an immediate transformation of quantitative into qualitative evaluations and vice versa both in fuzzy and crisp types. The proposed model is an appropriate tool for the subjective performance evaluation of objective results from the organization's budgetary control process under uncertainty. This model was tested in a Bulgarian enterprise for unique wood furniture manufacturing in July 2018 and was applied to five cost centres, with the results demonstrating its applicability. According to our study, the model provides a modern solution to a management problem that is unresolved in the scientific literature and is important to the budgetary management practice of organizations. We believe that the further improvement and implementation of the model will contribute to more effective management and thus to the enhancing competitiveness of the organization. [ABSTRACT FROM AUTHOR]

In the business sectors, which developing, growing, and highly competitive, instead of centralized administration, sharing the management can be a proper approach, in other word adopting the management that is not centralized may be the best way. Thus, surviving of the companies relate to determining the organizational responsibilities in their organizational structures in the modern and dynamic business environment. Therefore, some needs such as the existence of responsibility centers have become more important as well as the right allocation of resources, providing effective planning and controlling the income and expense of the company, and in order to improve the total performance of the company. Early on, the logistics sector, which were limited with transportation and warehousing management, some logistical activities such as purchasing management, production, stock planning, handling management, packing, order processing has become included into the scope of logistics depending on ever-increasing competition, which is one of the important results of the globalization process. In this study, as well as the actors, which exist in the logistics sectors, flows that realize in the logistics processes are defined. Afterward, importance and functions of the responsibility centers where should be existed in the structure of 3 party logistics (3PL) service providers are discussed. In this aspects, this study focuses on the definition and construction of the responsibility centers concerning with the functions that realize in the logistics processes. [ABSTRACT FROM AUTHOR]

The article focuses on the hierarchical aspects of responsibility accounting and which accounting measures should be utilized in evaluating managers. It states that a variety of theories of behavior and organization are embodied in literature on responsibility accounting, including expectancy theory, contingency theory, and principal-agent modeling. It examines the use of worker performance in evaluating management, and in use of explicit or implicit communication from the worker to evaluate management in lieu of worker performance.

The article focuses on collusion and monosyllable cost allocation. It states that most cost accounting textbooks suggest that a manager's evaluation should only examine aspects of performance he or she can directly influence in the specified time period being considered. It comments that businesses allocate fixed and other joint costs to other departments even when those costs are not necessarily controllable by the heads of those departments. It suggests that the principal's best interest might be to treat uncontrollable costs as if they were controllable by the manager so that allocation of uncontrollable costs to various departments for managerial control purposes will be consistent with responsibility accounting concepts.

An important characteristic of management control systems is the use of responsibility accounting. As Baiman [1982, p. 197] notes: "Responsibility accounting states that a person should be evaluated only on the basis of those factors that he controls. This is usually interpreted to mean that a person should be evaluated only on the basis of those outcomes that he affects [emphasis in the original]." This notion gives rise to the desire to distinguish between controllable and noncontrollable costs because the latter presumably should not be used to evaluate an individual's performance. For example, Solomons [1965, p. 83] states that "It is almost a self-evident proposition that, in appraising the performance of divisional management, no account should be taken of matters outside the division's control." However, this interpretation of responsibility accounting is often violated in practice. For example, we often observe a division manager who has profit responsibility for his division being evaluated and compensated on the basis of his division's capacity costs, over which he exercises no control. In this paper, we reexamine the process of constructing performance evaluation and compensation measures with the purpose of providing a possible rationale for why managers (hereafter, agents) are evaluated and rewarded on the basis of costs over which they exercise no control. We do so within a principal-agent context. [ABSTRACT FROM AUTHOR]

The article discusses how information is collected and used in the evaluation of corporate financial performance and the system of management controls from an accounting perspective. The focus is on the decision-influencing role and decision-facilitating role of information, according to Demski and Feltham (1976). The mathematical models explained are: Decision-Influencing Information in the Basic Principal-Agent Model which includes budget variances and conditional investigation procedures; Decision-Influencing Information in an Expanded Principal-Agent Model which refers to responsibility accounting and cost allocation; Decision-Facilitating Information in the Principal-Agent Model which mentions first-best solutions; and a model referred to as a multiperiod setting.

In this article, we provide evidence concerning the extent to which managers are to blame when their firms become bankrupt. We study a sample of firms that file for Chapter 11 and determine the actions taken by the firms' managers during the three-year period before the filing. We compare the sample with a control sample of firms that performed better. We suggest that the comparison provides evidence on the way managers act as their firms sink into financial trouble and whether financial distress is the result of incompetence or excessively self-serving managerial decisions or due to factors outside of management's control. We find that managers of the Chapter 11 firms and the control firms make very similar decisions and that, on average, neither set of managers is perceived to be taking value-reducing actions. These results do not change when we control for managerial turnover or managerial ownership. We also find that when managers are replaced in firms that eventually file for Chapter 11 protection, the market does not respond positively, regardless of whether the new managers are from inside or outside the firm. Our findings suggest that when managers are blamed for financial distress, they are serving as scapegoats. [ABSTRACT FROM AUTHOR]

In the world today the need for improvement the business management quality assumes significant change in organization and mode of business management. Establishing of appropriate level, structure and authority of business management depends in most cases on the size, number of employees, complexness of technological and business process, market position and other factors. Development of a business requires decentralization of operative functions. The decentralization of a business means the increase of operative activities control of greater number of managers in such a business. An important segment that so far was neither sufficiently applied in the romanian practice, not sufficiently treated is a system of responsibility. One of the aims of this research is also stimulation of more intensive activities on initiating the process of accounting modernisation. First of all, on the improvement and more rational legal accounting regulation and motivation of professional accountants organization for quicker development of contemporary accounting principles and standards in compliance with tendencies of the european environment. The known experiences just point to the necessity of more complex perception of place and role of the management accounting and within it of the system of accounting responsibility in preparing of business plans and buget, in creation of development and investment policy. Therefore, the system of accounting responsibility should eneble monitoring and control of actual operational activities of each part of decentralized business. The process of performance evaluation and accounting responsibility in a descentralized business organization represents a significant element of an internal control system and in that sense the emphasis was put on that fact in this paper.

İşletmelerin iç kontrol sisteminde kritik yere sahip olan yönetim raporlama sistemleri, yöneticinin problemlere doğru ve zamanda yönelmesini sağlar. Bu durum işletmenin amaçlarına ulaşmasını destekleyecek sonuçlar doğurur. İşletmelerde yönetim raporlama sistemlerinin büyük bir kısmını sorumluluk muhasebesi oluşturur. Birçok firma sorumluluk raporlama sistemlerini işletme içindeki sorumluluk alanları etrafında yapılandırır. Sorumluluk muhasebesi; her bir sorumluluk merkezinin planları, bütçeleri, eylemleri ile fiili sonuçlarını ölçen bir sistemdir. Sorumluluk merkezleri için düzenlenen sorumluluk raporları genellikle finansal başarının ölçülmesine yöneliktir. İşletmelerde en sık rastlanan sorumluluk merkezleri maliyet, kar, yatırım ve gelir merkezleridir. Maliyet merkezleri, bütçelerle belirlenen limitlerde maliyet yönetimi yapabilme sorumluluğunda olan örgütsel birimlerdir.

Copyright of Research Papers of the Wroclaw University of Economics / Prace Naukowe Uniwersytetu Ekonomicznego we Wroclawiu is the property of Uniwersytet Ekonomiczny we Wroclawiu and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Research Papers of the Wroclaw University of Economics / Prace Naukowe Uniwersytetu Ekonomicznego we Wroclawiu is the property of Uniwersytet Ekonomiczny we Wroclawiu and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Eastern-European Journal of Enterprise Technologies is the property of PC TECHNOLOGY CENTER and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The importance of better analysis and decentralization of decision-making is increasing in today's fast-paced, complex, and large-scale business operations. Responsibility accounting was introduced to accommodate the need for decentralization, accurate information, and analysis. In this paper, we review the evolution of the concept of responsibility accounting (RA) and responsibility centers since the 1920s. Based on the concept of responsibility accounting, managers responsible for their centers' costs should have authority over those centers' activities and expenditures. This study of RA's historical development reveals interrelationships of cost, profit, revenue, and investment centers. Organizations' daily activities-such as manufacturing, sales, and supply chain coordination-require capital investments, resulting in the investment centers' covering all other centers. Traditionally, operations or manufacturing has been considered a cost center, while marketing and sales have been considered a revenue center. The intersection of cost and revenue centers is the profit center, which needs information from both the cost and the revenue centers and is related to transfer pricing. In this paper, we suggest a new center, namely research and development (R&D), to accommodate the ever-changing needs of development activities. Understanding the relationship among responsibility centers provides an organized information flow, which can enhance decision-making and cost control. This study focuses on the historical background and the position of responsibility accounting in an organizational accounting system. Future research avenues are also discussed. [ABSTRACT FROM AUTHOR]

Environmental considerations have imposed new restrictions in the planning and management of energy systems. This research aims at describing the necessity and application of a new concept in environmental responsibility accounting. The method is based on physical quantities to overcome the weaknesses of already developed allocation approaches, and to internalize the external environmental damages using the exergy concept. The proposed method is a modification of the exergoenvironmental analysis in order to take into account the effect of non-energy streams in a macro-level energy system. In the proposed method, environmental responsibilities are to be calculated based on the exergy destruction within the system. As a case study, the method is applied to a complex energy system. It is shown that the derived environmental responsibilities are representative of the units’ role in total emissions and corresponding contributions to an integrated environmental management. Comparison of the results shows that the responsibilities are higher than the emission reduction limits for service consuming units, while they are less for service providing units. The differences between the responsibilities and permits could represent the non-internalized external damage costs. [ABSTRACT FROM AUTHOR]

The functioning of all companies and institutions is dependent on the employees involved. It is particularly important in distributed organizations with complex organizational structures, in which the owners do not have the ability to directly manage all areas of the organiza­tion functioning. Responsibility accounting is a management accounting method, which can be successfully used to optimize the management functions in companies and institutions. Respon­sibility accounting in its assumptions uses the self-realization need of employees by entrusting them with the possibility of decision-making with assigned at the same time responsibility for the consequences of those decisions. Corporate groups are inherently distributed organizations that have to implement the overarching objectives set by the parent company. The aim of the article is to analyse the fundamental principles of the responsibility accounting in corporate groups. The main conclusion is that, the implementation of the responsibility accounting in corporate groups is a natural consequence of the need to manage by delegating decision-making powers.

Responsibility accounting is an administrative accounting method that measures the results of each responsibility centre. The concept of responsibility accounting is vested in costs and revenues performance. Managers are evaluated based on what is under their control. Hence, the purpose of this paper is to examine if responsibility accounting matters in Ugandan public universities. The paper adopted a cross-sectional survey that included both quantitative and qualitative approaches to find out if responsibility accounting matters. The qualitative data supplement quantitative data. The findings indicate that there is a system of responsibility accounting. Costs and revenues are managed at respective departments. Heads of department have authority to manage their budget-allocated estimates. They are responsible for their decisions against their budgets or votes. Costs and/or revenues are accumulated and reported upward from departments and faculties to university authorities. This study signifies that responsibility accounting follows hierarchical patterns in public universities.

Copyright of Research Papers of the Wroclaw University of Economics / Prace Naukowe Uniwersytetu Ekonomicznego we Wroclawiu is the property of Uniwersytet Ekonomiczny we Wroclawiu and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)