Does responsibility accounting in public universities matter?

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 pape...

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Autores principales:	Philip Owino, John C. Munene, Joseph M. Ntayi
Formato:	article
Lenguaje:	EN
Publicado:	Taylor & Francis Group 2016
Materias:	responsibility accounting hierarchical structure academic departments public universities uganda Business HF5001-6182 Management. Industrial management HD28-70
Acceso en línea:	https://doaj.org/article/ed7b29c57f7545ddbc731d1ee71b16ff
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id	oai:doaj.org-article:ed7b29c57f7545ddbc731d1ee71b16ff
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spelling	oai:doaj.org-article:ed7b29c57f7545ddbc731d1ee71b16ff2021-12-02T14:35:46ZDoes responsibility accounting in public universities matter?2331-197510.1080/23311975.2016.1254838https://doaj.org/article/ed7b29c57f7545ddbc731d1ee71b16ff2016-12-01T00:00:00Zhttp://dx.doi.org/10.1080/23311975.2016.1254838https://doaj.org/toc/2331-1975Responsibility 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.Philip OwinoJohn C. MuneneJoseph M. NtayiTaylor & Francis Grouparticleresponsibility accountinghierarchical structureacademic departmentspublic universitiesugandaBusinessHF5001-6182Management. Industrial managementHD28-70ENCogent Business & Management, Vol 3, Iss 1 (2016)
institution	DOAJ
collection	DOAJ
language	EN
topic	responsibility accounting hierarchical structure academic departments public universities uganda Business HF5001-6182 Management. Industrial management HD28-70
spellingShingle	responsibility accounting hierarchical structure academic departments public universities uganda Business HF5001-6182 Management. Industrial management HD28-70 Philip Owino John C. Munene Joseph M. Ntayi Does responsibility accounting in public universities matter?
description	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.
format	article
author	Philip Owino John C. Munene Joseph M. Ntayi
author_facet	Philip Owino John C. Munene Joseph M. Ntayi
author_sort	Philip Owino
title	Does responsibility accounting in public universities matter?
title_short	Does responsibility accounting in public universities matter?
title_full	Does responsibility accounting in public universities matter?
title_fullStr	Does responsibility accounting in public universities matter?
title_full_unstemmed	Does responsibility accounting in public universities matter?
title_sort	does responsibility accounting in public universities matter?
publisher	Taylor & Francis Group
publishDate	2016
url	https://doaj.org/article/ed7b29c57f7545ddbc731d1ee71b16ff
work_keys_str_mv	AT philipowino doesresponsibilityaccountinginpublicuniversitiesmatter AT johncmunene doesresponsibilityaccountinginpublicuniversitiesmatter AT josephmntayi doesresponsibilityaccountinginpublicuniversitiesmatter
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Does responsibility accounting in public universities matter?

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