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Evaluation of the Union Electronic Accounting System Conceptual Accounting Responsibility | ||
| Al-Rafidain University College For Sciences | ||
| Article 1, Volume 0, Issue 35, 2017, Pages 45-78 | ||
| Author | ||
| Safwan Q. Abd Al Haleem | ||
| Abstract | ||
| The research focused on clarifying the conceptual framework accounting responsibility in terms of setting goals and guideline principles, concepts ,and standards for its importance in the direct link between the accounting information system (linking costs and revenues and assets with responsibility centers)and organizational structure where this is useful to link the distribution of the burden of making decision on several sites in regulatory economic unity leads to the speed of decision-making and timely, addresses this research analytical study prepared for the program (generalized to all economic units) by the office of financial supervision ,which carried out will provide information in a timely manner and reduce the time and effort spent in to obtain this information because it contains a variety of system although it is separate and independent system ,the researchers found that this program least out responsibility accounting system Although of the importance application in decentralized unit, althea these system is in depended and this theses focus on the improvement of Union Electronic Accounting System in according with the concepts of responsibility accounting. | ||
| Keywords | ||
| The union electronic accounting system; the conceptual framework accounting responsibility | ||
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