Responsibility accounting helps managers to first focus on whom they should ask to obtain information and not on whom they should blame.

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Responsibility accounting is a management control system that focuses on identifying and tracking the responsibility of individuals and departments for the financial management of an organization. It helps managers to assign accountability for specific results, which encourages individuals to take ownership of their work and take responsibility for their actions. Therefore, responsibility accounting emphasizes on identifying who can provide information and support to solve problems and achieve goals, rather than finding who is to blame for failures.

Responsibility Accounting Helps Managers to First Focus on Whom They