Responsibility Accounting and its Tole in Evaluating Performance at Administrative Levels: Applied Research in Sudanese Universities

The research aims to identify the responsibility of accounting and its role in evaluating the performance efficiency of the different administrative levels, which helps to guide the management decisions towards the treatment of deviations. The research was based on the premise that "the use of responsibility accounting system leads to the performance evaluation in Institutes of Technical Education Commission", where the commission includes (44) foundations from which there are (27) technical institutes in various managerial, technological and medical competencies. And its ability to achieve the strategic objectives and their suitability as a fundamental means to achieve the desired objectives, which aims to provide management with feedback information about the effectiveness of the departments (responsibility centres), it was reached a set of findings and recommendations compared with the system used in the institutes of commission (governmental accounting). Its most important is the excellent structure, an effective system of periodic reports (performance reports and control reports) and a good incentive system.