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摘要：Responsibility accounting is an accounting management form that takes the responsibility center by the internal division of enterprise as accounting entity, and by use of scientific and systematic approach conducts the definition, reflection, control, assessment and regulation of the responsibility center in the economic activities (Arya, Glover & Radhakrishnan, 1998). Its purpose is to meet the needs of decentralization within the enterprise, and combine the enterprise management responsibility with the accounting functional methods, thus fully mobilize the initiative and creativity of the main responsibility to improve internal management, improve economic efficiency services of the funds used for the control of enterprises and costs spent. Currently, responsibility accounting has become the basic form of the internal implementation of accounting management. To effectively play the role of responsibility accounting, the key issue is scientific division of responsibility center, and seriously studies the self-control problem of responsibility center, which is the core of the responsibility accounting theory (Antle & Demski, 1988). However, this field of accounting theory has little research, which becomes the underlying cause that the wide range of applications of constraints responsibility accounting in medium-sized enterprises. Therefore, to study the controllability issue of responsibility accounting has theoretical and practical value.

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论文题目：topic在附件中
论文语言：英语论文 English
论文专业：会计
字数：3000
学校国家：英格兰 England
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论文用于：Master assignment 硕士课程作业

Introduction
Responsibility Accounting is an accounting management form that takes the responsibility center by the internal division of enterprise as accounting entity, and by use of scientific and systematic approach conducts the definition, reflection, control, assessment and regulation of the responsibility center in the economic activities (Arya, Glover & Radhakrishnan, 1998). Its purpose is to meet the needs of decentralization within the enterprise, and combine the enterprise management responsibility with the accounting functional methods, thus fully mobilize the initiative and creativity of the main responsibility to improve internal management, improve economic efficiency services of the funds used for the control of enterprises and costs spent. Currently, responsibility accounting has become the basic form of the internal implementation of accounting management. To effectively play the role of responsibility accounting, the key issue is scientific division of responsibility center, and seriously studies the self-control problem of responsibility center, which is the core of the responsibility accounting theory (Antle & Demski, 1988). However, this field of accounting theory has little research, which becomes the underlying cause that the wide range of applications of constraints responsibility accounting in medium-sized enterprises. Therefore, to study the controllability 英格兰会计论文issue of responsibility accounting has theoretical and practical value.

Analysis of controllability in systems of responsibility accounting

Discussions on controllability in systems of responsibility accounting
(1) To determine the controllable conditions
(2) To use a quantitative method of accounting
(3) It is necessary to be controlled, but also leave room to prevent the control of parochialism
(4) Controllable and uncontrollable are relative
(5) Controllable responsibility should be combined with the appropriate permissions

Conclusion

References
Antle, R & Demski, J 1988, ‘The controllability principle in responsibility accounting’, The Accounting Review, vol.63, pp.700-718.

Arya, A, Glover, J & Radhakrishnan, S 1998, ‘The Controllability Principle in Responsibility Accounting: Another Look’, Available from:
https://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.6.8980&rep=rep1&type=pdf [Assessed: December 9, 2010]

Choudhury, N 1986, ‘Responsibility Accounting and Controllability’, Accounting and Business Research, vol.16, pp.189-198.

Ferrara 1986, ‘The uses of responsibility accounting’, SAM Advanced Management Journal, pp.40-50.

Ghosh, D & Lusch, RF 2000, ‘Outcome effect, controllability and performance evaluation of managers: some field evidence from multi-outlet businesses’, Accounting, Organizations and Society, vol.25, pp.411-425.

Hirst, M 1983, ‘The Controllability of Financial Outcomes’, Abacus, vol.19, pp.29-38.

Juran, JM 1988, ‘Quality Control Handbook’, 4th ed. New York: McGraw-Hill.

McNally, GM 1980, ‘Responsibility accounting and organizational control: some perspectives and prospects’, Journal of Business Finance & Accounting, vol.7, pp.165-181.

Merchant, KA 2006, ‘Measuring general managers' performances. Market, accounting and combinatio本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。