THE USE OF RESPONSIBILITY ACCOUNTING SYSTEM IN EVALUATING THE PERFORMANCE OF ENVIRONMENTAL PROGRAMS ON EGYPTIAN RADIO

Abstract

This study purpose is to investigate using responsibility accounting system in evaluating environmental programs in Egyptian radio, for the purpose of improving quality of production of such environmental programs, developing their performance, achieving optimal targeted profits, finding out new measurement approaches, and directing administrative decisions towards treatment of deviations to resolve them. The study uses the descriptive-analytical method and appropriate statistical tests for checking validity of these hypotheses: There is a significant correlation between the responsibility accounting system and improvement of environmental programs’ performance. There is a significant correlation between the responsibility accounting system and evaluation of environmental programs’ performance. The study population is embodied in employees in the radio’s environmental programs. A (75) forms are distributed on employees in broadcasting programs and (150) forms are distributed on listeners to these radio programs. Results indicate a correlation exists between the responsibility accounting system and improvement of environmental programs’ performance. This system proves to be an effective system in measuring performance. Several recommendations are set to contribute providing the pillars for applying a responsibility accounting system including the following: The necessity that Egyptian radio should apply and use a responsibility accounting system and credit it as a tool for measuring and following up performance of its environmental programs. The necessity that Egyptian radio should unify performance reports to facilitate decision-making by the supreme management. The necessity for adopting sustainable development issues by environmental programs and administering more future researches to reinforce the concept of responsibility accounting as an effective means for assessing performance and achieving a competitive advantage in terms of the increasing competition among other different media means.