Responsibility accounting is a managerial controlling tool by which costs are related to individual managers in an organization. The aim of this paper is to assess the effectiveness of responsibility accounting systems in evaluating segmental performance of manufacturing firms in Ghana. The population consisted of manufacturing firms situated within the heavy and light industrial enclaves using Statistical Practice for Social Sciences (SPSS) software to analysis the data. It was realized that for effective segmental performance of manufacturing firm in Ghana, responsibility accounting system plays an important role.
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