The Extent of Availability of the Components for Applying a Responsibility Accounting System: An Empirical Study on the University of Tripoli

Mr. Mohamed Jumaa Al-Zwari

This study aimed to identify the extent to which the components of a responsibility accounting system are available at the University of Tripoli, utilizing a descriptive-analytical approach and a questionnaire to collect field data from financial and audit department staff. The findings revealed that the components of responsibility accounting are available to varying degrees, with relative efficiency in the current accounting system, alongside shortcomings in linking performance to accountability and incentives, as well as weaknesses in estimated budgets and reporting systems. The study recommended enhancing these system components, improving budget planning and periodic reporting, and connecting performance with accountability and incentives.

Availability of Components, Responsibility Accounting, University of Tripoli, Control, Performance Evaluation