University of Khartoum

امكانية تطبيق نظام محاسبة المسئولية في القطاع العام في السودان

امكانية تطبيق نظام محاسبة المسئولية في القطاع العام في السودان

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Title: امكانية تطبيق نظام محاسبة المسئولية في القطاع العام في السودان
Author: اشراقة ساتي حسن عبد الله, عبد الله
Abstract: This study is concerned with responsibility accounting as an appoarch to ensure effective and sustained Adminstrative and finanacial control. The responsibility accounting system is usually designed in accordance with the hierarchy of authority and responsibility abtained in an administrative organization. As a result, the importance of accounting data ( and information ) becomes highly vidible for integrated planning. Therefore, the organization is divided into centres or units referred to as “centres of responsibility”; and the corresponding levels of accountability are identified within specific limits and controls, depending on the size of each centre or unit and the resources available for it. The imporfance of the present study therefore consists mainly in the exploration of the extent to which the system of responsibility accounting ( as described above ) is applied or utilized in Sudanese public organizations. The extent of such application should also reflect the extent to which it benefits from planning indicators as far as possible,and enable better utilization of public money and ensure greater discipline in government expenditiure. Further, this study has intended to identify the extent to which the system of responsibility accounting ( as far as it really exists ) has promoted progress and development in government organizations in Sudan. That exercise is done through the examination of the system as it operates in the National Electricity Corporation ( NEC ) which has been selected for the case study. The data and opinion used in the case study was collected by interviewing some key specialists, and persons closely involved in financial and administrative functions within the NEC. The study is structured into four chapters, following a brief introductory note. It first provides a general theoretical presentation of the rusponsibility accounting system, in terms of definition, concept, the foundations underluing it, and its main characteristics ( chapter 1). Following that, chapter 2 describes the existing system of finance and accounting in the public service of Sudan, focusing on financial control in particular. The case study of the NEC is then reported in chapter 3 of the present study. The latter chapter presents detailed information on the system of financial control implemented in the NEC, as seen in the “ General Development Programme ” that NEC has adopted as a basis for establishing financial (and administrative) controls. The latter system is found to resemble (to some exent) the standard system of responsibility as explained in the relevant literature. Finally, this study endeavours to assess ( in the first part of chapter 4 ) the possibility of further developing the existing system of financial ( and administrative ) controls in the NEC into a full-blown system of responsibility accounting. Hence the conclusions of the study refer to the fact that the NEC’s “General Development Programme” is fairly comparable to that standard system. However, it also does bear some characteristics that are rather specific to the NEC’s own situation and experience; and therefore does not ( in its present form ) come close to the standard system of resposibility accounting. The deviations ( or shortcomings ) of the NEC’s system as compared to the standard system, as observed by the present study, is the result of inadequate inajniation (or conceptalization) of some of the elements and instrument of the standard system on the part of NEC. The study then provides ( in the second part of chapter 4 ) some conclusions. Those conclusions point out that the standard system of responsibility accounting can really be applied within the NEC. Especially that the system is 144 badly needed in countries like Sudan, where strict controls on financial resources and administrative practice are highly needed because of the extreme scarcity of resources. Especially as regards the ultimate implementation of the federal system of Government in Sudan, where accurate and fair division of resources among the country’s 26 states will be necessary. Neverthless, one problem that would obstruct the full implementation of the responsibility accounting system in Sudan resides in the reluctance ( if not the resistance ) of public employees to accept changes that are imposed by that system. That precisely is the reacon why public sector organizations in Sudan stick to traditional financial accounting methods. This latter situation is also emphasized by the lack of serious applied studies in this field within the public sector of Sudan. And the whole situation is also weakened by the general weakness and the relative lake of transparency in financial ( and revenue ) documentation. This, in turn, also undermines the state of accountability in this respect.
URI: http://khartoumspace.uofk.edu/handle/123456789/12064
Date: 2015-06-14


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