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Responsibility Accounting Indicators and their Role in Incentive System

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  • Naji Shayeb Al-Rikabi

    (Accounting Department, Al-bayan University, College of Business Administration, Iraq.)

Abstract

The three responsibility accounting indicators (rate of return on investment, residual income, economic value added) are factors that have a direct impact on designing the incentive system in economic units and thus linking employee incentives to the net profits they achieve in their operational activities, which leads to increasing production capacity and improving the quality of products for economic units that adopt this approach. Indeed, the responsibility accounting indicators of the Bank of Baghdad (case study) have an important role in determining the material and non-material incentives in the bank, but the bank did not show the incentive account independently in the financial statements. Rather, the incentives were in the form of an additional salary for employees.

Suggested Citation

  • Naji Shayeb Al-Rikabi, 2025. "Responsibility Accounting Indicators and their Role in Incentive System," Post-Print hal-05149631, HAL.
    • Handle: RePEc:hal:journl:hal-05149631
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