أثر محاسبة المسؤولية في تحسين الأداء المالي من خلال تعزيز المساءلة بالمكاتب الحكومية بمحافظة مأرب

Ahmed Abdullah Mohammed Al-Noor; Abdulsalam Mohammed Mahdi Aina'a

doi:10.47372/ejua-hs.2025.3.464

Authors

Ahmed Abdullah Mohammed Al-Noor Dept. of Accounting and Funding, Faculty of Administrative and Financial Sciences, University of Saba’ Region, Mareb, Yemen
Abdulsalam Mohammed Mahdi Aina'a Dept. of Accounting and Funding, Faculty of Administrative and Financial Sciences, University of Saba’ Region, Mareb, Yemen

DOI:

https://doi.org/10.47372/ejua-hs.2025.3.464

Keywords:

Responsibility Accounting, Accountability, Financial Performance, Government Institutions, Marib Governorate

Abstract

The study aimed to identify the impact of responsibility accounting on improving financial performance by enhancing accountability in government offices in Marib Governorate. The study relied on the descriptive analytical approach, and used the questionnaire as a tool for data collection. The study population represents government offices in Marib, and the study sample is the financial affairs specialists therein. (108) questionnaires were distributed, and the number of returned questionnaires valid for analysis was (81) at a rate of (75%). The study concluded that there is a high positive impact of responsibility accounting on enhancing financial accountability, a medium positive impact of accountability on improving financial performance, and a high positive impact of responsibility accounting on improving financial performance. There is no mediation of accountability between responsibility accounting and improving financial performance through. The study recommended: the importance of employee participation in planning and decision-making, granting responsibility centers their powers, and activating the performance of oversight offices and agencies such as the Central Organization for Control and Accounting and the Anti-Corruption Commission to carry out their initiatives.