دور نظام محاسبة المسؤولية في تقييم الأداء المالي والرقابة عليه دراسة حالة (جامعة سرت)

Abstract

The study aimed to identify the role of the responsibility accounting system in evaluating financial performance and its supervisory role, and to know the scientific foundations and the basic components on which it is based, and how to apply them to reduce financial corruption. The study reached several results, including that there is a high-level use of responsibility accounting in the Financial Affairs Office at the University of Sirte, and there is an accounting system prepared according to scientific foundations, an organizational structure, a planning budget system suitable for responsibility centers, an administrative reporting system, and a system of incentives, but it is poorly applied. . The study recommended a number of recommendations, including: Working on the compatibility of the change in the organizational structure of the university with the change in its strategy and giving more delegation and powers to take decisions for the officials and managers of the various responsibility centers. Management should also encourage employees in positions of responsibility and increase their involvement in preparing planning budgets.