责任会计及其在行政级别绩效评估中的作用:苏丹大学的应用研究

Dr. Adiba Abdelbage, Lecturer Mohammed Saad, Dr. Fatima Ahmed, Alhadi Ahmed
{"title":"责任会计及其在行政级别绩效评估中的作用:苏丹大学的应用研究","authors":"Dr. Adiba Abdelbage, Lecturer Mohammed Saad, Dr. Fatima Ahmed, Alhadi Ahmed","doi":"10.32996/jefas.2024.6.2.2.5","DOIUrl":null,"url":null,"abstract":"The research aims to identify the responsibility of accounting and its role in evaluating the performance efficiency of the different administrative levels, which helps to guide the management decisions towards the treatment of deviations. The research was based on the premise that \"the use of responsibility accounting system leads to the performance evaluation in Institutes of Technical Education Commission\", where the commission includes (44) foundations from which there are (27) technical institutes in various managerial, technological and medical competencies. And its ability to achieve the strategic objectives and their suitability as a fundamental means to achieve the desired objectives, which aims to provide management with feedback information about the effectiveness of the departments (responsibility centres), it was reached a set of findings and recommendations compared with the system used in the institutes of commission (governmental accounting). Its most important is the excellent structure, an effective system of periodic reports (performance reports and control reports) and a good incentive system.","PeriodicalId":508227,"journal":{"name":"Journal of Economics, Finance and Accounting Studies","volume":"83 23","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2024-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Responsibility Accounting and its Tole in Evaluating Performance at Administrative Levels: Applied Research in Sudanese Universities\",\"authors\":\"Dr. Adiba Abdelbage, Lecturer Mohammed Saad, Dr. Fatima Ahmed, Alhadi Ahmed\",\"doi\":\"10.32996/jefas.2024.6.2.2.5\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The research aims to identify the responsibility of accounting and its role in evaluating the performance efficiency of the different administrative levels, which helps to guide the management decisions towards the treatment of deviations. The research was based on the premise that \\\"the use of responsibility accounting system leads to the performance evaluation in Institutes of Technical Education Commission\\\", where the commission includes (44) foundations from which there are (27) technical institutes in various managerial, technological and medical competencies. And its ability to achieve the strategic objectives and their suitability as a fundamental means to achieve the desired objectives, which aims to provide management with feedback information about the effectiveness of the departments (responsibility centres), it was reached a set of findings and recommendations compared with the system used in the institutes of commission (governmental accounting). Its most important is the excellent structure, an effective system of periodic reports (performance reports and control reports) and a good incentive system.\",\"PeriodicalId\":508227,\"journal\":{\"name\":\"Journal of Economics, Finance and Accounting Studies\",\"volume\":\"83 23\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2024-03-28\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of Economics, Finance and Accounting Studies\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.32996/jefas.2024.6.2.2.5\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Economics, Finance and Accounting Studies","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.32996/jefas.2024.6.2.2.5","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0

摘要

研究旨在确定会计责任及其在评估不同行政级别绩效效率方面的作用,这有助于指导管理层做出处理偏差的决策。研究的前提是 "责任会计制度的使用会导致技术教育委员会各机构的绩效评估",该委员会包括(44 个)基金会,其中有(27 个)技术学院,涉及各种管理、技术和医疗能力。其实现战略目标的能力及其作为实现预期目标的基本手段的适用性,旨在为管理层提供有关各部门(责任中心)有效性的反馈信息,与委员会(政府会计)研究所使用的系统相比,得出了一系列结论和建议。其中最重要的是出色的结构、有效的定期报告制度(绩效报告和控制报告)以及良好的激 励制度。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Responsibility Accounting and its Tole in Evaluating Performance at Administrative Levels: Applied Research in Sudanese Universities
The research aims to identify the responsibility of accounting and its role in evaluating the performance efficiency of the different administrative levels, which helps to guide the management decisions towards the treatment of deviations. The research was based on the premise that "the use of responsibility accounting system leads to the performance evaluation in Institutes of Technical Education Commission", where the commission includes (44) foundations from which there are (27) technical institutes in various managerial, technological and medical competencies. And its ability to achieve the strategic objectives and their suitability as a fundamental means to achieve the desired objectives, which aims to provide management with feedback information about the effectiveness of the departments (responsibility centres), it was reached a set of findings and recommendations compared with the system used in the institutes of commission (governmental accounting). Its most important is the excellent structure, an effective system of periodic reports (performance reports and control reports) and a good incentive system.
求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
自引率
0.00%
发文量
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信