Responsibility accounting (RA) as a tool to enhance cost control. A position paper of retail outlets in Zimbabwe.

摘要

This research sought to explore the impact of responsibility accounting as a tool to enhance cost control in businesses. A case study of Zimbabwean retail outlets was used and both theoretical and historical data was collected over half a year period to deduce recommendations from this study. The research observed unwillingness from management in most retail outlets to delegate responsibilities. Management highlighted their greatest fear to delegation being, unskilled subordinates yet the research exposed power hungriness on management’s part. To improve the businesses’ operations, responsibility accounting was recommended, were willingness to delegation of responsibilities was encouraged, a clearly definition of lines of command and decentralisation of decision making to branches was vied for. Key terms: Responsibility accounting, Cost control, Control activity, Segregation of duties, Retail outlets, Zimbabwe.