Globalization and urgency utilization of responsibility accounting

Safania, Saeid and Roohi, Mahboobeh (2010) Globalization and urgency utilization of responsibility accounting. Asian Journal of Development Matters, 4 (3). ISSN 0976-4674

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Abstract

Globalization is one of the issues with which all countries are faced and it affects all areas of human life bringing about positive and negative outcomes. The manner of behaving, interaction and finally globalization are the most important challenges which are ahead of countries, especially developing countries, in the international arena. One of the consequences of globalization in all countries is its effect on the role and position of responsibility accounting. Responsibility accounting is an underlying concept of accounting performance measurement systems. The basic idea is that large diversified organizations are difficult, if not impossible to manage as a single segment, thus they must be decentralized or separated into manageable parts. The systems of costing like standard costing and budgetary control are useful to management for controlling the costs. In those systems the emphasis is on the devices of control and not on those who use such devices. The purpose of all these steps is to assign responsibility to different individuals so that their performance is improved and costs are controlled. The personal factor in responsibility accounting is most important. These goods or services go either to, other responsibility centers within the company or to customers in the outside world. Responsibility accounting is a management control system for measurement of division performance of an organization responsibility accounting focuses on responsibility centers such as cost center, profit center and investment center. Responsibility accounting helps not only in control but in planning and decision making too.

Item Type: Article
Subjects: G Commerce > Commerce
Divisions: Department of > Commerce
Depositing User: lpa manjunath user
Date Deposited: 25 Sep 2019 05:51
Last Modified: 25 Sep 2019 05:51
URI: http://eprints.uni-mysore.ac.in/id/eprint/8491

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