THE AVAILABILITY OF COMPONENTS ACCOUNTING RESPONSIBILITY IN INDUSTRIAL COMPANIES IN AQABA CITY

Abstract

The purpose of this study is to identify the availability of components accounting responsibility in industrial companies in Aqaba. The data was collected by distributing the questionnaires to the employees of these companies. These questionnaires were analyzed statistically to test hypotheses and analyze the results. The present study have many main positive findings such as that the industrial companies in Al-Aqaba city accurately determine positions of responsibility, the findings also indicate that industrial companies in Aqaba city are preparing budgets efficiently, they make cost analysis on the basis of ability or inability to control, and there is integration in performance reports system. The study also found several negative results such as the design makers in these companies do not give the sufficient authorities to the managers consistent to the responsibilities that assigned to them, there is no sufficient capability to measure the targets of designated centres, there is insufficiency in the general budgets detail, and the budget does not linked to the administrative regulation accurately, and the cost level is affected by more than manager, and performance reports are not issued at any time the user needs. The study recommended that industrial companies in Aqaba should grant the managers sufficient authorities to the managers consistent to the responsibilities that assigned to them, and find adequate tendency to measure the targets designated centres. The study also recommended that to develop the budgets through provide sufficient in the general budgets details, link the budgets of the industrial companies in Aqaba with the administrative organization accurately, and issue of performance reports at any time the user needs them.