أثر تطبيق محاسبـة المسؤولية على رفع كفاءة الاداء والرقابة دراسة تطبيقية على الشركات الصناعية المساهمة العامة الاردنية The Effect Of Applying Responsibility Accounting On Raising The Performance Efficiency And Control: An Empirical Study On The Jordanian Public Listed Industrial Companies

سمارة, محمود عبد الحميد محمود (2015) أثر تطبيق محاسبـة المسؤولية على رفع كفاءة الاداء والرقابة دراسة تطبيقية على الشركات الصناعية المساهمة العامة الاردنية The Effect Of Applying Responsibility Accounting On Raising The Performance Efficiency And Control: An Empirical Study On The Jordanian Public Listed Industrial Companies. Masters thesis, جامعة الشرق الاوسط.

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Abstract

The study aimed to demonstrate the impact of the use of accounting responsibility to control and raise the efficiency of performance of the sector industrial companies. The study adopted descriptive approach, and the analytical method, using a study tool (questionnaire) that was distributed to a sample of employees in industrial companies listed on the stock exchange in the Kingdom of Jordan, which consists of (69 ) company. The questionnaires were distributed on random sample of 100 employees in the accounting department and senior management. The study found that accountability responsibility was used in high level, and there is a high level of control level, and the presence of a high level of efficiency in the performance of the Jordanian industrial companies. The results also indicated that there is a statistically significant impact of responsibilities accounting on overall performance in industrial companies in Jordan. The study has demonstrated that separate social accounting factors (the division of the organizational structure, mandate the centers' directors, costs and revenues tab, the use of budgets for control and performance evaluation) have no impact separately except linking planning budgets, which have statistically significant effect on performance efficiency. The results indicated the presence of statistically significant impact of accounting responsibility in general on control, and indicated that the separate social accounting factors (the division of the organizational structure, delegating the centers' directors, costs and revenues Tab, and performance evaluation) have no statistically significant effect on control in industrial companies. While results indicated that, the variables (link planning budgets centers and analysis of deviations) have a significant effect on the control of industrial companies in Jordan. In the light of the results, the researcher recommends that the Jordanian industrial companies should organize the accounting work clearly to cup with the scientific basis for accounting responsibility. Jordanian industrial companies should increase the awareness of employees in the Department of accounting responsibility and its methods by holding educational and training sessions. Jordanian industrial companies should raise the level of planning budgets linking centers, and raise the level of deviations analysis. Key Words: Accounting Responsibility, Performance, control, Industrial Companies

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