Responsibility Accounting Research Articles

Penerapan Akuntansi Pertanggungjawaban sebagai Alat Penilaian Kinerja Manajer Pusat Biaya pada PT. Semen Indonesia Logistik

PT. Semen Indonesia Logistik, as a logistics service provider company, plays a strategic role in supporting Indonesia's economic dynamics. This research aims to determine the extent to which responsibility accounting is implemented as a tool to assess the performance of cost center managers at PT. Semen Indonesia Logistik in supporting the achievement of company objectives. Responsibility accounting is one of the most important components of overall control in a company. This research uses a qualitative descriptive method with a case study approach. The analysis results show that PT. Semen Indonesia Logistik has implemented responsibility accounting optimally. This can be seen from the responsibility accounting requirements that have been implemented, including the organizational structure that has described the authority and responsibility of each level of manager in the company. The company has carried out budget preparation by classifying controllable and uncontrollable costs, account code classification, and responsibility reports. The implementation of responsibility accounting plays an important role in determining responsibility centers, making it easier for managers to evaluate their performance according to established responsibilities. The performance assessment standard at PT. Semen Indonesia Logistik uses Key Performance Indicators (KPI) that must be achieved within one period.

Responsibility fictionalism

ABSTRACT This paper develops and defends a revisionary fictionalist version of the ‘social connection model’ of responsibility. The social connection model has become a prominent account of responsibility in recent years but, as many critics have noted, has difficulty in providing an account of the connection required to generate responsibility which is sufficiently determinate and generates acceptable outcomes. In light of this problem, I first consider whether a fictionalist interpretation of Iris Marion Young’s articulation of the social connection model is tenable. I show that no such re-interpretation is possible, as it runs against Young’s explicit aims. I then develop a more thoroughly revisionary fictionalist version of the social connection model. I argue that this form of responsibility fictionalism is able to account for the central aims of the social connection model without succumbing to the issues standard versions of the model face in grounding the attributions of responsibility it generates. Furthermore, I argue that attributions of responsibility can retain motivational force on this view.

Socially Responsible Project Accounting: A Systematic Literature Review

The growing emphasis on sustainable development has driven the incorporation of social and environmental considerations into project management. Nonetheless, the current literature lacks comprehensive studies examining the role of socially responsible accounting in the assessment of sustainable projects. This study seeks to address this gap by investigating how socially responsible accounting—particularly in terms of social and environmental costs—can enhance decision-making in sustainable project management. Through a review of existing frameworks and case studies, this research explores the contribution of socially responsible accounting to the evaluation of sustainable projects. The findings indicate that traditional accounting practices fall short in supporting sustainable project evaluations, whereas socially responsible accounting provides a more comprehensive perspective, enabling organizations to make better-informed decisions. This study underscores the importance of integrating broader sustainability metrics into accounting practices to more effectively align with the objectives of sustainable development.

Evaluation of the Implementation of Function-Based Responsibility Accounting

Implementation of Function-Based Responsibility Accounting is a system used to determine the level of responsibility carried out by managers and employees in controlling production costs. This study aims to determine the implementation of function-based responsibility accounting for determining burdens, measuring performance, evaluating, and knowing the awards given by the company to employees. This study is located at PT.TIMW Bawen Unggaran. The method used in this study is descriptive qualitative by collecting data through interviews with managers and heads of production along with documentation of related documents. The analysis techniques used are data reduction, data presentation, and conclusion. The results obtained that the implementation of function-based responsibility accounting at PT.TIMW in determining burdens, measuring performance, evaluating and awards is good, but needs to be improved so that its performance is optimal.

The impact of social responsibility accounting on the quality of accounting information in commercial banks in Aden Governorate

The impact of social responsibility accounting on the quality of accounting information in commercial banks in Aden Governorate

The Effect of Corporate Social Responsibility on Tax Avoidance with the Moderating Role of Corporate Governance

Objective: This study explores the impact of corporate social responsibility on tax avoidance with the moderating role of corporate governance in Iraq. Research Method: The researcher selected a sample of companies listed on the Iraqi Stock Exchange, numbering (33). Data was taken from 2012 to 2022, and the data was analyzed using the Eviews 9 program. Findings: Iraqi companies suffer from slight levels of tax avoidance by adopting social responsibility practices and disclosing corporate governance. Companies' commitment to corporate social responsibility would add value to the company. Commitment to corporate social responsibility leads to reducing tax avoidance. Conclusion: We note from the study that there is a weakness in applying social responsibility accounting. Corporate governance and the application of its principles impact paying taxes and preventing avoidance and evasion of paying them. CSR and taxation have the same goal of improving the well-being of society The results of this study indicate that the higher the level of CSR activities, the higher the company's responsibility for its tax obligations. Corporate social responsibility is the taking of responsibility by a company for its actions as well as encouraging the creation of a positive impact through its activities on the environment, customers, employees, communities, stakeholders and all members of the public who can be considered stakeholders.

The Impact of Corporate Social Responsibility on Tax Avoidance in the Listed Companies on the Iraqi Stock Exchange

This study explores the impact of corporate social responsibility on tax avoidance in the Iraqi listed companies on the Iraqi stock exchange. The sample of companies include companies which are listed on the Iraqi Stock Exchange, numbering (33). Data was taken for the years from 2016 to 2021, and the data was analyzed using multiple regression and panel data analysis.The results indicated (corporate social responsibility) that there is a negative relationship between corporate social responsibility and tax avoidness and Iraqi companies suffer from slight levels of tax avoidance through adopting social responsibility practices. We note from the study that there is a weakness in the application of social responsibility accounting. Commitment to corporate social responsibility leads to reduced tax avoidance. Among the conclusions is the clear weakness in the internal control systems of companies in terms of the extent of commitment to social responsibility and attempts to benefit from tax savings to achieve personal gains. The research came out with a set of recommendations, the most prominent of which is the need to strengthen the supervisory role to reduce tax evasion operations, as using social work as a means of tax evasion harms government revenues in the state’s general budget.

Tax Evasion in Iraq and its Impact on Social Responsibility Accounting “An Applied Study in the Babylon Tax Department”

Taxes are considered financial revenues because they are one of the sources that can provide revenues that the state relies on to determine its financial policy, in addition to including its economic, political and social goals in order to distribute wealth and stimulate investment and savings. The purpose of the study is to improve corporate social responsibility by raising knowledge and awareness of the significance of tax compliance and its effects on society and the environment, as well as to encourage them to adopt ethical and sustainable tax practices , and enhancing corporate social responsibility and motivating them to adopt sustainable and ethical tax practices, which is an important tool for improving companies' tax performance and enhancing their role in supporting sustainable development and achieving a balance between financial, social and environmental concerns. It is of great importance in enhancing transparency and integrity, which contributes to increasing the level of transparency and integrity in corporate tax operations, which enhances trust between companies and the communities in which they operate. The study relied on the use of a questionnaire based on direct examination to understand the impact of tax evasion on social responsibility accounting for a sample of employees in the Tax Department of Babylon Governorate. 75 questionnaires were distributed to conduct the statistical analysis of the study. By analyzing the questionnaire, conclusions can be drawn about the extent of the impact of tax evasion on social responsibility accounting, and identifying aspects that can be improved or enhanced. Based on the results, the study will provide practical recommendations on the most important treatments that limit tax evasion through the tax law, spreading tax awareness, and explaining the impact of evasion on society and the environment.

Factors affecting responsibility accounting and its impact on management performance of textile and garment enterprises in Vietnam

Factors affecting responsibility accounting and its impact on management performance of textile and garment enterprises in Vietnam

The Inter-Regional Embodied Carbon Flow Pattern in China Based on Carbon Peaking Stress

Embodied carbon flows among regions have led to unfair carbon emission responsibility accounting based on production. However, the heterogeneity of carbon peaking stress between regions is significantly neglected for those embodied carbon flows. Incorporating the carbon peaking stress into the embodied carbon flows can more clearly show what causes the carbon peaking stress and which carbon flow paths are more critical. In this study, the decoupling index of carbon emissions and economy development was applied to characterize the carbon peaking stress in each region, and the environmental extended multi-regional input–output model was applied to re-evaluate the criticality of regional embodied carbon flows. The results showed that the carbon peaking stress in China improved from 2007 to 2012, but the rebound of carbon peaking stress in 2017 made most regions reverse the previous downward trend. The stress to reach carbon peaks varies considerably from region to region, and the stress in the northwest is much higher than that in developed eastern China. Considering the heterogeneity of carbon peaking stress, additional concerns should be given to the net embodied carbon output in the northwestern, northern, and central regions, which can help avoid the dilemma between outsourcing embodied carbon and reducing carbon emissions from production. The policy to reduce emissions should be implemented in all regions that benefit from the net embodied carbon output of the northern and northwestern regions, where the carbon peaking stress is higher. The focus should be on the actual improvement of the carbon peaking stress, not just on the transfer of stress. The increasing urgency of achieving carbon peaking targets and unequal stress for regional peaking emissions calls for differentiated regional mitigation measures to help the Chinese government scientifically and in an orderly manner promote the overall and local carbon peaking work.

Individual Responsibility for Collective Climate Change Harms

ABSTRACT This work employs Elizabeth Cripps’ collectivist account of responsibility for climate change in order to ground an individual duty to reduce one’s GHG emissions. This is significant not only as a critique of Cripps, but also as an indication that even on some collectivist footings, individuals can be assigned primary duties to reduce their emissions. Following Cripps, this work holds the unstructured group of GHG emitters weakly collectively responsible for climate change harms. However, it argues against Cripps that what follows from this is a corresponding collective duty to act qua group to bring about an end to the harm and a derivative duty for each emitter to promote the required organization of a group capable of this. Instead, this work argues that acts of GHG emission, to the extent that they are avoidable and performed with requisite knowledge, make one into a member of a group that is morally responsible for climate-related harms. Thus, individual emitters who can do otherwise should recognize themselves as members of a group that collectively harms. Subsequently, they should take all possible steps in order to renounce their membership (e.g. by reducing their GHG emissions).

Literature Review: Analysis of the Implementation of Responsibility Accounting in Controlling Cost in Various Organizations

This research aims to determine the application of responsibility accounting in controlling costs. Responsibility accounting plays an important role in controlling company cost. The literature review approach is used to examine six pertinent papers in this investigation. The findings demonstrated that responsibility accounting plays a significant role in efficient and effective cost management via systematic reporting, budget monitoring, and excellent cost control. Various benefits are obtained from the implementation of responsibility accounting, such as overcoming the shortage of funds due to late payments, improving the smooth running of company activities, balancing the income and expenditure of the cost budget, and assisting in making better decisions and actions within the company.

Implementation of Responsibility Accounting System Towards Cost Control and Cost Center Performance

Business competition requires companies to be able to look ahead and anticipate all possibilities that will affect thecompany's business development and hinder business development and growth. Responsibility accounting is a system that is structured in such a way as to suit the nature and activities of the company with the aim that each organizational unit can be accountable for the results of the activities of the units under its supervision. The aim of this research is to analyze in more depth the role and function of responsibility accounting as a tool for controlling and assessing cost center performance. The research method used in this research is using a literature review, especially articles published on Google Scholar. The articles listed are studied and analyzed in more depth using several keywords such as responsibility accounting, performance assessment, cost center and cost control. The results of this research conclude that the implementation of responsibility accounting greatly influences control and performance assessment in cost centers.Responsibility accounting will comprehensively measure and assess cost centers based on a comparison between budget targets and the actual budget that has been spent. By assessing the performance of cost centers, the company will be able to control and separate controllable costs from uncontrollable costs by each responsibility center, so that it can account forthe costs incurred by the company.

The Use of Social Responsibility Accounting In Industrial Companies and Its Impact on Achieving The Dimensions of Sustainable Development Analytical Study of The Vegetable Oil Company - Al-Rasheed Factory

This The research aims to identify the role of the use of social responsibility accounting in industrial companies and its impact on the dimensions of sustainable development, where the use of social responsibility accounting in industrial companies was measured (as an independent variable) by designing a questionnaire containing a number of questions investigating that purpose and directed to the employees And workers of the Vegetable Oil Company - Al-Rasheed Factory, the research sample (managers, heads of departments, employees, workers) contains measuring the dimensions of sustainable development (as a dependent variable), And then trying to find the Effect relationship between the independent variable and the dependent variable by means of the correlation coefficient person s' to confirm the validity or error of the research hypotheses, and the researcher reached conclusions, the most important of which (there is a clear interest by the senior management to use social responsibility accounting in the vegetable oil company), while he recommended The researcher made a set of recommendations, the most important of which (industrial companies in Iraq should benefit from the use of social responsibility accounting to develop their business and serve the community and ensure the achievement of sustainable development dimensions).

THE EFFECT OF RESPONSIBILITY ACCOUNTING IMPLEMENTATION ON MANAGERIAL PERFORMANCE

Most organizations must be able to keep up with all the progress in order to achieve a goal, so adequate managerial performance is needed. The variables that can affect organizational performance with the application of Accountability Accounting so that the organization can achieve its objectives effectively and efficiently. The purpose of this study was to determine the effect of the application of Accountability Accounting on managerial performance at Amil Zakat Institutions in Bandung City and Cimahi City. This research method uses a descriptive method with a quantitative approach. The primary data sources used data obtained from managers of Amil Zakat Institutions in Bandung City and Cimahi City. The research sampling technique used nonprobability sampling with convenience sampling technique and received a sample of 61 respondents. The analytical tool used in this research is SmartPLS version 3.2.9. The results of this study indicate that the application of accountability accounting affects managerial performance. Keywords : Managerial Performance, Responsibility Accounting Implementation.

Bibliometric Analysis of Research Progress and Trends on Carbon Emission Responsibility Accounting

The severity of global climate change is a pressing issue, and carbon emission reduction requires collaboration between producers and consumers. Carbon emission responsibility accounting is critical for distributing the tasks associated with carbon reduction. To examine the current research status and future development trends of carbon emission responsibility accounting, we used the scientific quantitative knowledge graph method and CiteSpace software. We analyzed the data from 4089 studies retrieved from the Web of Science and China National Knowledge Infrastructure databases, focusing on various aspects such as the number of published papers, subjects, research focuses, research content, and future research directions. In 2022, the number of publications was 657. The largest number of published carbon emission responsibility accounting documents was published by scholars from China: there were 708 published articles, 35% of the 2002 articles published in the Web of Science. The reason may be that China, as a developing country, produces more carbon emissions. In order to actively shoulder international responsibilities and slow down global warming, China strengthened its research on carbon emission responsibility, the basic work on carbon emission reduction. This was followed by the United States and England. England showed high levels of research collaboration. “Environmental science” was one of the main subjects in the Web of Science database, representing 43.96% of total publications. Research focuses included input–output analyses and implied carbon export trade. This study summarizes the literature on carbon emission responsibility accounting in terms of research perspectives, accounting principles, and accounting methods. In the future, the accounting of carbon emission responsibility at the city level considering the carbon emission responsibility sharing method including three or more shared parties and accounting for the carbon emission responsibility between the upstream and downstream from the perspective of the industrial chain can be studied. The findings of this study provide guidance to researchers and policymakers for the progression and enhancement of carbon emission responsibility accounting.

The impact of Responsibility Accounting on Cost Efficiency. A Case of Reformed Church in Zimbabwe Period 2009-2014

The study is set out to investigate the impact of responsibility accounting on cost efficiency at Reformed Church in Zimbabwe (R.C.Z) in Masvingo Province. The study was largely prompted by the fact that despite having been functional, the Organisation was still facing a lot of challenges characterised by abuse of resources such as misappropriation of funds, high labour turnover and low profitability as a result of high running costs. The study used Pragmatic approach and paradigm in its methodology. The target population for the study comprised of top, middle and lower-level management and a sample of 45 employees from the four departments in the province was used. Stratified random sampling (probability sampling) was used. It is observed that some departments were operating without a Responsibility accounting policy in place and also there was no communication of Responsibility accounting role to various employees. In addition it is observed that inadequate ‘training programmes of employees, failure to consider lower-level management in budgetary formation and Inter departmental conflicts are major challenges bedevilling effective implementation of responsibility accounting. The study concludes that responsibility accounting plays a critical role in enhancing cost efficiency within the organisation thus responsibility accounting has got a positive influence on cost efficiency. The study recommends that a uniform responsibility accounting policy be formulated across all departments’ effective supervision and control over each cost centre be implemented and adequate training programmes to employees be provided

Evaluation of the Application of Accountability Accounting at the Cost Center in the Regional Area of Drinking Water Ake Mayora City of Tidore Islands

Implementation of responsibility accounting is a system to see the responsibilities of each organizational unit based on accountability reports. The aim of this research is to evaluate the implementation of responsibility accounting at the cost center at Perumda Air Minum Ake Mayora, Tidore Islands City. The analytical method used in this research is a qualitative method with a descriptive approach using data from interviews and documentation. The results of this research show that in the implementation of responsibility accounting there are still elements that are not appropriate, namely the classification of controlled and uncontrolled costs has not been made, budget preparation has not been separated according to each section and there is no separation of controlled and uncontrolled costs.

Responsibility Accounting and its Tole in Evaluating Performance at Administrative Levels: Applied Research in Sudanese Universities

The research aims to identify the responsibility of accounting and its role in evaluating the performance efficiency of the different administrative levels, which helps to guide the management decisions towards the treatment of deviations. The research was based on the premise that "the use of responsibility accounting system leads to the performance evaluation in Institutes of Technical Education Commission", where the commission includes (44) foundations from which there are (27) technical institutes in various managerial, technological and medical competencies. And its ability to achieve the strategic objectives and their suitability as a fundamental means to achieve the desired objectives, which aims to provide management with feedback information about the effectiveness of the departments (responsibility centres), it was reached a set of findings and recommendations compared with the system used in the institutes of commission (governmental accounting). Its most important is the excellent structure, an effective system of periodic reports (performance reports and control reports) and a good incentive system.

Behavioral Dynamics in Implementation and Challenges in PT. Sky Energy Indonesia Tbk Responsibility Accounting

This research aims to analyze behavioral dynamics in the implementation of responsibility accounting and identify the challenges faced by PT Sky Energy Indonesia Tbk in the financial and operational context. This study is a case study analysis by collecting data through company annual report and the latest news to understand the financial condition, governance and operational challenges faced by the company. The research results show that PT. Sky Energy Indonesia Tbk experienced a decline in sales, faced a Postponement of Debt Payment Obligation (PKPU) process, and was at risk of being delisted from the Indonesian Stock Exchange (BEI), which was exacerbated by the impact of the COVID-19 pandemic. Although annual reports demonstrate a commitment to transparency and sustainability, the findings indicate a gap between commitments and actual practices. This research recommends that to overcome this challenge, PT. Sky Energy Indonesia Tbk needs to increase transparency, operational efficiency, focus on renewable energy, strengthen governance, and develop a solid financial strategy. These steps require a strong commitment from companies to adaptation, innovation and long-term sustainability. This research provides insight into the importance of responsibility accounting in facing financial and operational challenges, as well as contributing to the literature on corporate governance and sustainability in Indonesia.