International Research journal of Management Sociology & Humanities
( ISSN 2277 - 9809 (online) ISSN 2348 - 9359 (Print) ) New DOI : 10.32804/IRJMSH
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RESPONSIBILITY ACCOUNTING & CENTER’S
1 Author(s): SURESH
Vol - 4, Issue- 3 , Page(s) : 891 - 897 (2013 ) DOI : https://doi.org/10.32804/IRJMSH
Responsibility accounting (RA) is used to manage horizontal relationships among several responsibility center (RC) managers including those who work on committees or cross-functional teams. I find theory-consistent evidence that the goal-congruent design or redesign of accounting and participation practices in general, and of RA in particular, depends on the magnitude, scope, and speed of organizational process change. When there is a change in the magnitude, scope, and speed of organizational process change, I find that the measurability of RC managers’ financial performance can change, and I also find that using RA to manage RC boundaries is an important mechanism for achieving goal-congruent behavior and avoiding dysfunctional behavior.