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All Journal Jurnal Ekonomi Manajemen Sistem Informasi
Triyono Triyono
Institut Teknologi Nasional Yogyakarta, Yogyakarta, Indonesia
Economics, Econometrics & Finance

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Assessing the Effectiveness of Responsibility Accounting in Enhancing Managerial Accountability and Control Triyono Triyono
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 7 No. 5 (2026): Jurnal Ekonomi Manajemen Sistem Informasi (Mei - Juni 2026)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v7i5.8147

Abstract

This study examines the effectiveness of responsibility accounting in enhancing managerial accountability and organizational control. Many organizations face challenges in clearly defining managerial responsibilities, monitoring performance, and enforcing control mechanisms, which can lead to inefficiencies and misaligned decision-making. The research aims to assess how structured responsibility accounting systems influence managerial behavior, accountability, and operational oversight. A literature-based methodology was employed, utilizing primary data from relevant case studies and secondary data from books, journals, articles, and organizational reports. Data were analyzed through content analysis to identify patterns, relationships, and insights regarding responsibility allocation, performance measurement, and control practices. The findings indicate that responsibility accounting improves clarity of roles, promotes transparency, supports proactive decision-making, and aligns individual performance with strategic objectives. Despite implementation challenges, it serves as an effective tool for strengthening managerial accountability, optimizing resource utilization, and reinforcing organizational control, providing both practical and theoretical value for contemporary management.
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