The Extent of Availability of The Application of The Components of Responsibility Accounting in Saudi Government Institutions (Case Study: King Khalid University)

Abstract

The research aims to identify the impact of the application of responsibility accounting on King Khalid University. The method of this study was Descriptive – survey. The statistical population of this study was women's employees of King Khalid University in KSA country and 105 individuals were selected as samples by simple random sampling method. The tool to collect data was a researcher-made questionnaire was used. The validity of the questionnaire was confirmed by supervisor and a number of accounting and management professors and the reliability of the questionnaire was confirmed by Cronbach Alpha which was 0.93. The collected questionnaires were analyzed by chi-square by SPSS software. The results showed that the university has a clear and approved organizational structure in the university and also confirmed the availability of the degree of application of the axes of the system of responsibility accounting in King Khalid University, indicating its interest in the application of accounting control systems. It recommended the need to review the organizational structure of the responsibility centers at King Khalid University, especially in the field of operations and activities within the center by making them more homogeneous and in line with the nature of its work.