Does responsibility accounting in public universities matter?
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Date
2016
Journal Title
Journal ISSN
Volume Title
Publisher
Cogent Business & Management
Abstract
Responsibility accounting is an administrative accounting method that
measures the results of each responsibility centre. The concept of responsibility
accounting is vested in costs and revenues performance. Managers are evaluated
based on what is under their control. Hence, the purpose of this paper is to examine
if responsibility accounting matters in Ugandan public universities. The paper
adopted a cross-sectional survey that included both quantitative and qualitative
approaches to find out if responsibility accounting matters. The qualitative data supplement
quantitative data. The findings indicate that there is a system of responsibility
accounting. Costs and revenues are managed at respective departments.
Heads of department have authority to manage their budget-allocated estimates.
They are responsible for their decisions against their budgets or votes. Costs and/
or revenues are accumulated and reported upward from departments and faculties
to university authorities. This study signifies that responsibility accounting follows
hierarchical patterns in public universities.
Description
Keywords
Technology, Social Sciences, Arts & Humanities
Citation
Owino, P., Munene, J. C., & Ntayi, J. M. (2016). Does responsibility accounting in public universities matter?. Cogent Business & Management, 3(1), 1254838. http://dx.doi.org/10.1080/23311975.2016.1254838