Researcher Raghad Mustafa Saifi, a student in the Accounting and Auditing Master's Program, has defended her thesis titled “The Effect of Applying Responsibility Accounting on Control and Performance Evaluation: An Empirical Study on the Palestinian Public Institutions”.

The present study aimed to test the effect of applying responsibility accounting on control and performance evaluation processes in Palestinian public sector institutions. The data collection relied on the questionnaire instrument, as the study community consisted of all financial affairs managers in Palestinian public sector institutions, which number 68 institutions, of which 67 institutions operate within Palestine and one institution operates in Jordan. The researcher distributed one questionnaire to each public sector institution located in Palestine only.

The study concluded that there is a positive relationship with statistical significance for each of (division of the organizational structure, the presence of planning budgets, the presence of an accounting information system, the presence of periodic reports, the presence of an incentive system) on the monitoring and performance evaluation processes in Palestinian public sector institutions.

The study recommended that Palestinian public sector institutions adopt organizational structures and job descriptions by the competent authorities. The study also recommended the necessity of involving workers in various departments in preparing planning budgets, and working to develop the accounting system used in Palestinian public sector institutions. The study also recommended the necessity of preparing reports at the level of accountability centers on a periodic basis. Finally, the study recommended the necessity of developing a policy of material and moral incentives in Palestinian public sector institutions that is consistent with the nature of their activities and service operations. The thesis was supervised by Dr. Raed Saad. The examination committee included Dr. Rajeh Alawneh and Dr. Ghassan Daas.