دور نظام محاسبة المسؤولية في التقويم والرقابة على جودة أداء الوحدات الحكومية (دراسة حالة وزارة الداخلية السودانية)

Abstract

Abstract This research investigated the role of responsibility accounting System in the evaluation and control over the performance quality of government units in Sudan. The research is afield study aimed to examine and identify the scientific principles and fundamentals on which the responsibility accounting system is based, and how the same can be applied to the Sudanese government units. The research problem is premised on the fact that, re )orts issued by the United Nations deinoiistrate the tact that, government l accounting systems are characterized as having lack of the so required effectiveness, since the same has no particular attention to the reports on costs in the different government units, as well as lac_k of providing significant information to evaluate the performance at both macro and micro levels, in order to know the efficiency and effectiveness of these units in performing its business. To achieve the research objectives, the following three hypotheses have been tested: First hypothesis: Application of responsibility accounting system in sound basis and methods affects the evaluation of performance quality of the Sudanese government units. Second hypothesis: Application of responsibility accounting system provides such relevant information as to help evaluate the performance quality of government units. Third hypothesis: Applicationof responsibility accounting system leads to improve the supervisory role over the quality of utilization of financial and human resources in the Sudanese government units. The research used the inductive approach to collect data of primary resources, particularly from books and scientific thesis and journals, the historical a roach to review prior literature in relation to the research subject and the . . . PP analytical descriptive approach in the applied study. The research has proved the validity of the said hypotheses and reached a number of research findings the most significant of which are the following: The successful application of the total quality philosophy requires such radical changes in concepts, culture and methods in which the itei rise performs its business The process of performance evaluation is cariied out ei -p g . _ by comparing the previously determined performance standards with the actual outcomes. However, this trend deemed as one of the most significant methods in the achievement of control over financial resources in the Sudanese government units. 'lhe . _ . . . .t. d establishment of a budgetary system prepared pursuant to the existing activi ies an o rams in which the inputs (expenditure) and the outputs (programs) at the level of Pl‘ 2 ~ , responsibility centers are linked, would help evaluate the efficiency and effectiveness of overmneiit units Based on the referred to above findings, the research concluded with 8 . - a set of recommeiidations, including the following: The research fully recommended ‘ ' - ' .7 ' t d lo establishing of a new management or section in govei nment units with a view o eve p the erformance quality within its organizational structures and to report on a regular P basis to the senior management. The research highly recommended creating of a clem- . . _ . . . I . I cut and understandable organizational structnie in the government unit in wiici ll activities and managements and objectives are scientifically determined to overa enable the identification and clarification of the functions and powers and es onsibilities arising therefrom and to link the same with the different administrative r p _ levels The research particularly recommended dividing the Sudanese government units d into responsibility centers as well as simplifying of the organizational structure an determining of functions and powers and responsibilities and encouraging the spirit of cooperation between managers.