Abstract:

 The aim of the research is to identify the extent to which the responsibility accounting system can be applied at the University of Aleppo in the liberated areas. The researcher used the descriptive analytical approach، and relied on questionnaire tools to collect study data. the study community consisted of responsibility centers and administrative leaders at the University of Aleppo in the liberated areas. (University President/Vice President/University Secretary، College Dean، Department Head، Department Head at the Presidency of the University، Institute Director) totaling 20 people، 19 questionnaires were distributed to the study community and were fully recovered. The study concluded that there is a possibility to apply responsibility accounting at the University of Aleppo in the liberated areas to a moderate degree. As for the elements of applying responsibility accounting، the researcher reached the following results:

1. The existing organizational structure at the university does not help the application of responsibility accounting.

2. There are no planning budgets at the university that help in applying responsibility accounting.

3. The accounting system applied at the university does not serve the application of the responsibility accounting system، at least in its current form.

4. The process of comparing the actual performance with the planned performance does not lead to the detection of deviations.

5. The university is not able to analyze the deviations and know their causes، because there are no planning budgets and criteria upon which the university is based in comparing the actual performance with the planned performance that enables it to detect deviations.

6. The reporting system at the University of Aleppo in its current form does not serve the application of the responsibility accounting system because it does not include the information necessary for management to take appropriate decisions.

7. The incentive system applied at the university does not encourage employees to improve their performance، which negatively affects the application of the accountability system.

Keywords: responsibility accounting، organizational structure، accounting system، planning budge.