responsibility accounting


responsibility accounting
A management accounting system designed to provide information to all levels of an organization, based on the responsibility of the individual managers for particular items of expenditure or income. Budgetary control and standard costing are both examples of responsibility accounting.

Accounting dictionary. 2014.

Look at other dictionaries:

  • responsibility accounting — A system of *management accounting in which individual managers are held *accountable for operational and financial performance. See also *accountability …   Auditor's dictionary

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  • Accounting scandals — Accounting scandals, or corporate accounting scandals, are political and business scandals which arise with the disclosure of misdeeds by trusted executives of large public corporations. Such misdeeds typically involve complex methods for… …   Wikipedia

  • accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… …   Universalium

  • accounting standard — A definitive standard for financial accounting and reporting established in the form of a Statement of Standard Accounting Practice (SSAP) issued by the Accounting Standards Committee or, since 1990, a Financial Reporting Standard (FRS) issued by …   Accounting dictionary

  • responsibility — Synonyms and related words: accountability, accountableness, accounting for, action, agency, agentship, amenability, answerability, answerableness, application, arrogation, ascription, assignation, assignment, attachment, attribution, auspices,… …   Moby Thesaurus

  • Household-responsibility system — Responsibility system (contract responsibility system or household responsibility system) (simplified Chinese: 家庭联产承包责任制; traditional Chinese: 家庭聯產承包責任制; pinyin: Jiātíng liánchǎn chéngbāo zérènzhì) was a practice in the People s Republic of China …   Wikipedia

  • Corporate social responsibility — For other types of responsibility, see Responsibility (disambiguation). Corporate social responsibility (CSR, also called corporate conscience, corporate citizenship, social performance, or sustainable responsible business)[1] is a form of… …   Wikipedia

  • Social accounting — (also known as social and environmental accounting, corporate social reporting, corporate social responsibility reporting, non financial reporting, or sustainability accounting) is the process of communicating the social and environmental effects …   Wikipedia


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