{"id":3913,"date":"2025-01-31T06:38:35","date_gmt":"2025-01-31T06:38:35","guid":{"rendered":"https:\/\/journal.ziu-university.net\/?p=3913"},"modified":"2025-01-31T06:38:36","modified_gmt":"2025-01-31T06:38:36","slug":"%d9%85%d8%af%d9%89-%d8%aa%d9%88%d9%81%d8%b1-%d9%85%d9%82%d9%88%d9%85%d8%a7%d8%aa-%d8%aa%d8%b7%d8%a8%d9%8a%d9%82-%d9%86%d8%b8%d8%a7%d9%85-%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d8%a9-%d8%a7%d9%84%d9%85%d8%b3","status":"publish","type":"post","link":"https:\/\/journal.ziu.edu.sy\/?p=3913","title":{"rendered":"\u0645\u062f\u0649 \u062a\u0648\u0641\u0631 \u0645\u0642\u0648\u0645\u0627\u062a \u062a\u0637\u0628\u064a\u0642 \u0646\u0638\u0627\u0645 \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 &#8220;\u062f\u0631\u0627\u0633\u0629 \u062d\u0627\u0644\u0629 \u0641\u064a \u0634\u0631\u0643\u0629 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0648\u0637\u0646\u064a&#8221;"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>\u0627\u0644\u0645\u0644\u062e\u0635:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0647\u062f\u0641\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0625\u0644\u0649 \u0627\u0644\u062a\u0639\u0631\u0641 \u0639\u0644\u0649 \u0645\u062f\u064a \u062a\u0648\u0641\u0631 \u0645\u0642\u0648\u0645\u0627\u062a \u0644\u062a\u0637\u0628\u064a\u0642 \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0628\u0634\u0631\u0643\u0629 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0648\u0637\u0646\u064a\u060c \u0648\u0642\u062f \u0627\u0633\u062a\u062e\u062f\u0645\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0645\u0646\u0647\u062c \u0627\u0644\u0648\u0635\u0641\u064a \u0627\u0644\u062a\u062d\u0644\u064a\u0644\u064a\u060c \u0648\u0627\u0639\u062a\u0645\u062f \u0639\u0644\u064a \u0623\u062f\u0627\u0629 \u0627\u0644\u0627\u0633\u062a\u0628\u0627\u0646\u0629 \u0644\u062c\u0645\u0639 \u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629\u060c \u062d\u064a\u062a \u062a\u0643\u0648\u0646 \u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0645\u0646 \u0645\u0631\u0627\u0643\u0632 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0628\u0627\u0644\u0634\u0631\u0643\u0629 (\u0645\u062f\u064a\u0631 \u0627\u062f\u0627\u0631\u0629\u060c \u0645\u062f\u064a\u0631 \u0645\u0643\u062a\u0628\u060c \u0631\u0626\u064a\u0633 \u0642\u0633\u0645\u060c \u0631\u0626\u064a\u0633 \u0648\u062d\u062f\u0629) \u0648\u0627\u0644\u0628\u0627\u0644\u063a \u0639\u062f\u062f\u0647\u0645 35 \u0645\u0648\u0638\u0641\u060c \u0648\u0642\u062f \u0627\u0633\u062a\u062e\u062f\u0645 \u0627\u0644\u0628\u0627\u062d\u062b \u0627\u0644\u0639\u064a\u0646\u0629 \u0627\u0644\u0639\u0634\u0648\u0627\u0626\u064a\u0629\u060c \u062d\u064a\u062a \u062a\u0645 \u0627\u0633\u062a\u0631\u062f\u0627\u062f 30 \u0627\u0633\u062a\u0628\u0627\u0646\u0629 \u0635\u0627\u0644\u062d\u0629 \u0644\u0644\u062a\u062d\u0644\u064a\u0644 \u0648\u0643\u0627\u0646\u062a \u0646\u0633\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u0631\u062f\u0627\u062f 85%.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0648\u062a\u0648\u0635\u0644\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0625\u0644\u0649 \u0645\u062c\u0645\u0648\u0639\u0647 \u0645\u0646 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0645\u0646\u0647\u0627 \u0644\u0627 \u062a\u0648\u062c\u062f \u0645\u0642\u0648\u0645\u0627\u062a \u0644\u062a\u0637\u0628\u064a\u0642 \u0646\u0638\u0627\u0645 \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0641\u064a \u0634\u0631\u0643\u0629 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0648\u0637\u0646\u064a \u0628\u0631\u063a\u0645 \u0645\u0646 \u0648\u062c\u0648\u062f \u0647\u064a\u0643\u0644 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a \u0645\u0639\u062f \u0648\u0641\u0642\u0627 \u0644\u0644\u0623\u0633\u0633 \u0627\u0644\u0639\u0644\u0645\u064a\u0629\u060c \u0627\u0644\u0630\u064a \u064a\u0639\u062a\u0628\u0631 \u0623\u062d\u062f \u0645\u0642\u0648\u0645\u0627\u062a \u062a\u0637\u0628\u064a\u0642 \u0646\u0638\u0627\u0645 \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0628\u0634\u0631\u0643\u0629 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0648\u0637\u0646\u064a\u060c \u0648\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0634\u0631\u0643\u0629 \u0644\u0644\u0623\u0633\u0627\u0644\u064a\u0628 \u0627\u0644\u0631\u0642\u0627\u0628\u064a\u0629 \u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0623\u062f\u0627\u0621.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0648\u0644\u0627 \u064a\u062a\u0648\u0641\u0631 \u0646\u0638\u0627\u0645 \u062d\u0648\u0627\u0641\u0632 \u0641\u0639\u0627\u0644 \u0643\u0623\u062d\u062f \u0645\u0642\u0648\u0645\u0627\u062a \u062a\u0637\u0628\u064a\u0642 \u0646\u0638\u0627\u0645 \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0641\u064a \u0634\u0631\u0643\u0629 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0648\u0637\u0646\u064a.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" dir=\"ltr\"><strong>Abstract<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" dir=\"ltr\">The study aimed to identify the extent to which the elements of the<strong> <\/strong>application of responsibility accounting in the National Investment Company are available, and the study used the descriptive analytical approach, and relied on the questionnaire tool to collect study data, where the study population consisted of the company&#8217;s responsibility centers (department manager, office manager, department head, unit head) and the number of 35 employees, the researcher used the random sample, where 30 questionnaires were recovered valid for analysis and the recovery rate was 85%.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" dir=\"ltr\"><strong>.<\/strong> The study reached a set of results, including that there are no elements for the application of the responsibility accounting system in the National Investment Company, despite the existence of an organizational structure prepared according to scientific foundations, which is one of the components of the application of the responsibility accounting system in the National Investment Company, and the company&#8217;s use of control methods for performance reports.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" dir=\"ltr\">An effective incentive system is not available as one of the components of the implementation of the liability accounting system in the National Investment Company.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0639\u062f\u0627\u062f : <\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u0623<strong>. \u0639\u0628\u062f \u0627\u0644\u0628\u0627\u0633\u0637 \u0633\u0627\u0644\u0645 \u0639\u0645\u0631<\/strong><\/td><\/tr><tr><td>Abdulbast Salem Omar<br>\u0645\u062d\u0627\u0636\u0631 \u0645\u0633\u0627\u0639\u062f -\u0627\u0644\u0645\u0639\u0647\u062f \u0627\u0644\u0639\u0627\u0644\u064a \u0644\u0644\u0639\u0644\u0648\u0645 \u0648\u0627\u0644\u062a\u0642\u0646\u064a\u0629 \u0628\u0626\u0631 \u0645\u0639\u062a\u0648\u0642 -\u0644\u064a\u0628\u064a\u0627<\/td><\/tr><\/tbody><\/table><\/figure>\n\r\n\t\t<div class=\"review_wrap\">\r\n\t\t\t<div id=\"review-box\" class=\"review-box review-bottom review-stars\">\r\n\t\t\t\t<div class=\"review-summary\">\r\n\t\t\t\t\t<div class=\"review-final-score\">\r\n\t\t\t\t\t\t<span title=\"\" class=\"post-large-rate stars-large\"><span style=\"width:0%\"><\/span><\/span>\r\n\t\t\t\t\t\t<h4><\/h4>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\r\n\t\t\t\t<div class=\"review-short-summary\"><a href=\"https:\/\/drive.google.com\/file\/d\/1XYIXwaWep-t6WbLMC0YwU3pqX73VZ12T\/view?usp=drive_link\" class=\"taq-button taq-medium taq-square taq-flat\" style=\"background-color:#a0ce4e\" target=\"_blank\"><i class=\"fa fa-download\"><\/i><span class=\"button-text\">\u062a\u062d\u0645\u064a\u0644<\/span><\/a>\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n\t\t\t\r\n\t\t\t<div class=\"user-rate-wrap\">\r\n\t\t\t\t<span class=\"user-rating-text\">\r\n\t\t\t\t\t<strong>\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0648\u0646: <\/strong>\r\n\t\t\t\t\t<span class=\"taq-score\"><\/span>\r\n\t\t\t\t\t<small>\u0643\u0646 \u0623\u0648\u0644 \u0627\u0644\u0645\u0635\u0648\u062a\u0648\u0646 !<\/small>\r\n\t\t\t\t<\/span>\r\n\r\n\t\t\t\t<div data-rate=\"0\" data-id=\"3913\" class=\"user-rate taq-user-rate-active\">\r\n\t\t\t\t\t<span class=\"user-rate-image post-large-rate stars-large\">\r\n\t\t\t\t\t\t<span style=\"width:0%\"><\/span>\r\n\t\t\t\t\t<\/span>\r\n\t\t\t\t<\/div>\r\n\r\n\t\t\t\t<div class=\"taq-clear\"><\/div>\r\n\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t<\/div>","protected":false},"excerpt":{"rendered":"<p>\u0627\u0644\u0645\u0644\u062e\u0635: \u0647\u062f\u0641\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0625\u0644\u0649 \u0627\u0644\u062a\u0639\u0631\u0641 \u0639\u0644\u0649 \u0645\u062f\u064a \u062a\u0648\u0641\u0631 \u0645\u0642\u0648\u0645\u0627\u062a \u0644\u062a\u0637\u0628\u064a\u0642 \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0628\u0634\u0631\u0643\u0629 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0648\u0637\u0646\u064a\u060c \u0648\u0642\u062f \u0627\u0633\u062a\u062e\u062f\u0645\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0645\u0646\u0647\u062c \u0627\u0644\u0648\u0635\u0641\u064a \u0627\u0644\u062a\u062d\u0644\u064a\u0644\u064a\u060c \u0648\u0627\u0639\u062a\u0645\u062f \u0639\u0644\u064a \u0623\u062f\u0627\u0629 \u0627\u0644\u0627\u0633\u062a\u0628\u0627\u0646\u0629 \u0644\u062c\u0645\u0639 \u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629\u060c \u062d\u064a\u062a \u062a\u0643\u0648\u0646 \u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0645\u0646 \u0645\u0631\u0627\u0643\u0632 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0628\u0627\u0644\u0634\u0631\u0643\u0629 (\u0645\u062f\u064a\u0631 \u0627\u062f\u0627\u0631\u0629\u060c \u0645\u062f\u064a\u0631 \u0645\u0643\u062a\u0628\u060c \u0631\u0626\u064a\u0633 \u0642\u0633\u0645\u060c \u0631\u0626\u064a\u0633 \u0648\u062d\u062f\u0629) \u0648\u0627\u0644\u0628\u0627\u0644\u063a \u0639\u062f\u062f\u0647\u0645 35 \u0645\u0648\u0638\u0641\u060c \u0648\u0642\u062f \u0627\u0633\u062a\u062e\u062f\u0645 \u0627\u0644\u0628\u0627\u062d\u062b \u0627\u0644\u0639\u064a\u0646\u0629 \u0627\u0644\u0639\u0634\u0648\u0627\u0626\u064a\u0629\u060c \u062d\u064a\u062a \u062a\u0645 &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[134],"tags":[],"class_list":["post-3913","post","type-post","status-publish","format-standard","","category---2"],"_links":{"self":[{"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts\/3913","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3913"}],"version-history":[{"count":1,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts\/3913\/revisions"}],"predecessor-version":[{"id":3914,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts\/3913\/revisions\/3914"}],"wp:attachment":[{"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3913"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3913"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3913"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}