| المستخلص: |
The study aimed at raising the elements of applying responsibility accounting in the Jordanian industrial public shareholding companies and the extent of each element's contribution to improving earnings per share in these companies. To achieve the objectives of the study, the two researchers designed a questionnaire which has been distributed to financial managers and administrative managers in these companies with two questionnaires for each company and the number of the final accredited questionnaires has amounted (76) (38 companies and two questionnaires for each company) Upon analyzing the data of this study and testing its hypothesis, the following conclusions have been obtained: - The organizational structure is divided into responsibility centers where the cost enters were the most important. By contrast, the investment centers were the least important. - Planned budgets are prepared to estimate the performance of responsibility centers but there is a weakness in the application of the principle of participation in preparing planned budgets. - The actual performance is compared with the planned performance but there is no accountability about the occurrence of deviations and the deviations are not rectified directly when they occur. - There is an integrated reports system to track and evaluate performance in the responsibility centers, but there is a flabbiness in supplying the appropriate information about the responsibility centers in an appropriate time, in addition, the report does not contain detailed information. - There is an effective incentives system associated with responsibility centers. - There is a correlation between each element of responsibility accounting and earnings per share except for the first element which is concerned with the division of the organizational structure of the company where there is no relation for this element with earnings per share and this may be attributed to the fact that the existence of the organizational structure according to responsibility centers within the company does not have a clear reflection on the earnings per share The two researchers have offered a set of suggestions and recommendations. -
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