دور التقارير الرقابية في تقويم الأداء في ظل تطبيق نظام محاسبة المسئولية

Abstract

Abstract This study aimed at recognizing the role of supervisory or control reports on rationalizing performance in the shadow of applying responsibility accounting system, and it has acquired its importance from the stance of supervisory activities that may be accomplished in a precise scientific manner; nonetheless weakness and failure of reports in presenting the outcome of those activities, might cause loss of feasibility of the supervisory operation ,its importance and content which altogether will be negatively reflected on performance of economic units. The problem of the study lies in answering the following; main question: What is the role of supervisory reports in assessment of performance in the shadow of applying responsibility accounting system? In the light of the problem subject‘ study and its objectives, the following assumption have been formulated, tested and the following results and recommendations have been deduced: First assumption: There is a relationship of statistical implication between supervisory reports and assessment of performance in the light of applying responsibility accounting system. Second assumption: statistical relationship between supervisory reports and assessment of performance in the light of applying responsibility accounting system, different fi'om the relationship between supervisory reports and assessment of performance in the light of other accounting systems. Third assumption: statistical relationship between supervisory reports and assessment of performance in the light of applying responsibility accounting system, differs with respect of work sector (private, governmental). The researcher has designed a questiormaire, reckoned to and applied it on a random sample of the study community, beside data treatment and analyzing results of the study through (SPSS) program, using descriptive and analytic statistical methodology to show properties of the sample and testing the assumptions. The study has endorsed a multiple methodology gathering between the deductive, analytic, descriptive and historical methods. I

The study has reached several important results of which are: 1. Supervisory reports have an important role and great influence on assessment of performance of firms of different types ( private, govemmental) which apply responsibility accounting system, nonetheless this role becomes of more importance and influence in private sector firms. 2. Supervisory reports have an important role and great influence on assessment of performance of firms that apply accounting system side by side with responsibility accounting system. 3. Supervisory reports have an essential role in reflecting the vision of firms‘ performance and management, wherein the positive report leads to improvement of status of the firm and increases its competitive capability in the market as well as increasing value of its shares and profits. 4. Supervisory reports have an important role in the operation of decision making regarding planning, supervisory and assessment of performance of different types of firms, wherein such an endeavor not only leads to reduction of costs but also assists in raising effectiveness and efficiency of the firm to accomplish its works. 5. There is no form or a concrete system for preparation of supervisory reports that will be implemented by all firms ; wherein difference of firms by virtue of their nature , size and activities leads to difference in nature of reports, their content ,time of presentation and how they will be exchanged. In the light of the results attained; the researcher suggests the following Recommendations: . 1. Necessity of introducing a good system for training of working staff and concern about scientific qualification, continuous and diversified practice in field of supervisory work for supervisors on preparation of reports. 2. Necessity of commitment in preparation and presentation of supervisory reports in the proper time, besides consideration of preciseness and speed in their preparation and submission to sites benefiting from them. 3. Concern about all elements and constituents of the report regarding form and content of recommendations. 4. Necessity of using modem technology, computers and Intemet to improve the supervisory reports preparation and presentation in addition to increasing their efficiency in assessment of performance ir1 firms.