Evaluating The Performance of Non-Profit Units using a Responsibility, Accounting System: an Applied Study at Al-Noaman Hospital

The research aims to demonstrate the importance of applying responsibility accounting in non-profit units and its role in evaluating the performance of responsibility centers by shedding light on responsibility centers. The research problem is to illustrate the reality of the performance of non-profit units using the responsibility accounting system in hospitals. Additionally, the research problem highlighted the weakness of the accounting infrastructure: some units may not possess the necessary accounting infrastructure to effectively implement the responsibility accounting system  The study aims to understand the performance of non-profit units using the responsibility accounting system in hospitals by measuring the performance of responsibility accounting centers and identifying the significance of differences between the average scores of sample individuals on the performance evaluation questionnaire of non-profit units using the responsibility accounting system in hospitals according to the gender variable. The descriptive analytical method was used, which is considered one of the most suitable methods for the current study's objectives, questions, and hypotheses. The research reached a set of results and recommendations, the most prominent of which is the lack of clarity in defining responsibility centers and allocating costs to them, which may lead to difficulty in accurately and effectively evaluating the performance of each center.