Use the liability accounting system as a performance assessment tool and as a means to address deviation (Case study: Al-Aqsa University in Gaza)

Abstract

This study aimed mainly at identifying the possibility of applying the responsible accounting system as a tool for evaluating performance and a means of addressing deviation in Al-Aqsa University in Gaza, and the study community is made up of all 33 employees in the Financial Department and the Department of Supplies and Procurement, where the questionnaire was distributed. On the whole community and in the manner of the comprehensive survey, after receiving the questionnaire distributed to the sample members and reviewing it became clear that the number of valid and accepted lists (25) list only, and to achieve the objectives of the study was used descriptive analytical method and after conducting the necessary statistical analyses, I have reached The study has a number of results, most notably: the ratio of the use of liability accounting as a tool for evaluating performance and as a means of addressing the deviation related to the application of the liability accounting system in the presence of administrative regulation reached (70.5%) This is a high level and with the presence of planning budgets reached (71%) This is a high level and with the incentive system (68.7%) This is a high level and with the actual performance measured and compared to planned performance and deviation analysis (70.5%) This is a high level and with performance reports of (72.2%) It is a high level, and the study recommended the need: al-Aqsa University adopts written policies to apply accountability, the need for employees in various positions of responsibility to participate in the preparation of the planning budget, and the need for al-Aqsa University management to reconsider the system of incentives adopted at the university and the necessity Responsible center officials make comparisons between actual performance figures and planned performance in order to assess performance and address deviations in order to achieve the desired goal and the need to work to raise the level of deviation analysis by comparing revenues with actual costs, revenues and costs The target .