What is "Responsibility Accounting" in the contest of Management Accounting?

Accountability Responsibility:

There are several Definitions accounting responsibility and most important: is a system that aims to data that reflect the activity of each official during a certain period compared to the responsibilities specified in advance and published in the collection and reporting in order to assess a person's performance and its ability to control.

Or as accounting activity planning any link rates of the components of the cost of the activity centers responsibility and compare actual rates for those elements to determine the responsibility of distractions.

Or it is a regulatory method of accounting for service management in the performance of the officials in the administrative levels in terms of assessing the extent of its commitment to the costs and revenues and objectives through reports.

  Principles underlying accounting responsibility:

1-units supervision and responsibility ((responsibility centers)): This is done by dividing the economic unit to units supervision and responsibility so that it can determine the charge of spending and revenue within his territory, taking into account that these centers represent a natural sections of the facility

2-PAS in all responsibility center after the division of economic unity to responsibility centers are patterns or standards of future performance mode, for each element of cost and revenue elements in each responsibility center and comparing the actual performance of the planned performance first hand and know the supervisor of the center of responsibility. can identify deviations from the planned performance, which can take corrective action first hand and is placed in a standard performance rates and the cost of this can be achieved by the performance of anti censorship and control over the performance.

Focuses on providing financial information useful in evaluating efficiency and effectiveness of managers or department heads, on the basis of financial performance directly under their control.

RESPONSIBILITY ACCOUNTING MEANS IT IS A SYSTEM DESIGN THAT RECOGNIZES VARIOUS DECISION CENTERS THROUGHOUT THE ORGANIZATION AND TRACES COST AS WELL REVENUES AND LIABILITIES, WHERE RELEVANT TO THE INDIVIDUAL MANAGER WHO ARE PRIMARY RESPONSIBLE FOR MAKING DECISIONS ABOUT THESE VARIABLES

The Responsibility Accouting is a responsibility of the person who is the watchdog and custodian of the management of the accounting, its costing of products, booking of expenses and revenues, generating of management reports, controlling of variances is

the responsibility of the person who is heading the Accounts and Finance department

to timely performing its functions and disclose financial information to only concerned persons.