Performance Evaluation and Responsibility Accounting

Abstract

Abstract This study aims to disclose the methods that are used to evaluate the performanc e in the medical care sector in Jordan and the extent of their relation with the respo nsibility accounting principles. In order to achieve this goal, a questi onnaire had been designed to obtain information of the sample which represents the medical institutions in the north of Jordan (NGOs and private sector). The study concluded that the medical institutions in northern Jordan are partially adopting the fundamentals of responsibility accounting system in the evaluation of its performance, but informally. This con clusion is supported by; First, The presence of definite organizational structures, where the centers (cost and profit centers) were divided according to those structures. Second, the absence of systematic preparation for budgets to each responsibility center. Third, the tendency toward decentralization(d elegation of authority) in these institutions were weak, where there was significant influenc e by top management in the process of decision making and performance evaluation in cente rs and at the entire organization level .