The Effect of Applying Responsibility Accounting on Control and Performance Evaluation Processes: An Empirical Study on the Palestinian Public Institutions رسالة ماجستير

Abstract

This study examines the effect of applying responsibility accounting on Palestinian public institutions' control and performance evaluation processes. The researcher collected the data using a questionnaire of 57 items distributed across seven domains: organizational structure and responsibility centers, planning budgets, accounting information system, reporting system, incentive system, control, and performance evaluation. The study population included all financial affairs managers from 68 Palestinian public institutions, with 67 located in Palestine and one in Jordan. The study sample consisted of 67 financial affairs managers, with one questionnaire distributed to each financial affairs manager in public institutions located in Palestine. Multiple regression method was used to analyze the relationship between variables. The study's results indicate a positive and statistically significant effect of dividing the organizational structure and the existence of an accounting information system on the control process in Palestinian public institutions. However, there is no statistically significant effect of planning budgets, periodic reports, and the incentive system on the control process. Additionally, the results show a positive and statistically significant effect of periodic reports on the performance evaluation process, while dividing the organizational structure, the existence of planning budgets, an accounting information system, and an incentive system do not have a statistically significant effect on performance evaluation in these institutions. The study recommends the importance of accelerating the adoption of organizational structures and job descriptions for all Palestinian public institutions by the competent authorities. It also suggests involving workers from various departments in preparing planning budgets and emphasizes the need to develop the accounting information system used in Palestinian public institutions. Furthermore, the study highlights the necessity of preparing periodic reports at the level of VI responsibility centers and creating a system of material and moral incentives that align with the nature of the institutions' activities and service operations.