3 research outputs found

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

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    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

    Improving the Quality of the External Audit and Their Role in the Audit Committees

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    The study reviews committees and their role in improving the external audit quality through examining a case study of Sudanese banks. The study problem can be formulated from the following questions: Is there a relation between the independence of the audit committees and the quality of the external audit process? The impact of the expertise and knowledge of the members of the review committees in improving the quality of the external audit the importance of scientific research in bridging the gap in the studies that dealt with the audit committees and linking them to the quality of external audit stems from the importance of the study of the vital role played by the review committees in strengthening the quality of external audit.  The study's objective is to know the role of the review committees in improving the quality of the external audit and clarify the theoretical framework of the review committees. To achieve the study's objectives, the following hypotheses were formulated: There is a statistically significant relationship between the independence of the review committees and the improvement of the quality of the external audit. There is a statistically significant relationship between the experience and knowledge of the members of the review committees and the improvement of the quality of the external audit and external audit quality. The study adopted the descriptive analytical method using the statistical package for social sciences (SPSS). The study of the selection of members of the Audit Committee by the shareholders and with the participation of the Board of Directors leads to the improvement of the quality of the external audit, the selection of members of the Committee from non-executive members leading to the improvement of the quality of external audit. The study concluded with some recommendations. It recommended that the Audit Committee be increased in the bank in additional training sessions to improve the quality of the external audit. Specific conditions must be specified to penalize the Audit Committee in the event of persistent participation in financial and administrative corruption affecting the quality of the external audit

    The Challenges of Applying Electronic Learning in Sudanese Universities

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    The study aimed to identify the challenges of applying e-learning to education in Sudanese universities. The problem of the study was the frequent use of technology in education, which has become a factor of concern and threat to many students and teachers who have become fearful of this strong development, so it was necessary to shed light on education. Electronic education is important and has an essential role that students and teachers can benefit from. The study focused on identifying the applications available in education in terms of being affected by technology education, which contributes to their development on the one hand, and supports the knowledge society on the other hand. The study used the descriptive analytical approach. The study also found a number Among the outcomes, including: the weakness of the infrastructure in Sudanese universities, the fluctuation and interruption of the Internet and electricity networks and their absence in some states. The study also recommended preparing the infrastructure in Sudanese universities, and addressing the negative effects that Sudanese students have regarding e-learning and its importance
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