responsibility accounting - meaning and definition. What is responsibility accounting
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What (who) is responsibility accounting - definition

SOCIOPSYCHOLOGICAL PHENOMENON WHEREBY A PERSON IS LESS LIKELY TO TAKE RESPONSIBILITY FOR ACTION OR INACTION WHEN OTHERS ARE PRESENT
Diffused responsibility; Dilution of responsibility; Split responsibility

Management accounting         
FIELD OF BUSINESS ADMINISTRATION, PART OF THE INTERNAL ACCOUNTING SYSTEM OF A COMPANY
Accounting management; Internal accountancy; Managerial accounting; Managerial Accounting; Management accountant; Management Accounting; Management Accountant; Management report; Departmental accounting; Management accountancy
In management accounting or managerial accounting, managers use accounting information in decision-making and to assist in the management and performance of their control functions.
Accounting scandals         
FRAUD INVOLVING COMPLEX METHODS FOR MISUSING OR MISDIRECTING FUNDS, OVERSTATING REVENUES, UNDERSTATING EXPENSES, OVERSTATING THE VALUE OF CORPORATE ASSETS, OR UNDERREPORTING THE EXISTENCE OF LIABILITIES
Accountancy scandals; Corporate accounting scandals; Accounting scandal; Accounting fraud; Accountancy scandal; Accounting scandals of 2002; Scandals in Accounting; List of accounting scandals
Accounting scandals are business scandals which arise from intentional manipulation of financial statements with the disclosure of financial misdeeds by trusted executives of corporations or governments. Such misdeeds typically involve complex methods for misusing or misdirecting funds, overstating revenues, understating expenses, overstatingIn Italian law the phrase "still subject to evaluation" now refers to material facts that are untrue: it was a clarification for "informations", but totally inconsistent with the "facts" reported in accounting documents: the value of corporate assets, or underreporting the existence of liabilities (these can be detected either manually, or by the means of deep learning).
accounting management         
FIELD OF BUSINESS ADMINISTRATION, PART OF THE INTERNAL ACCOUNTING SYSTEM OF A COMPANY
Accounting management; Internal accountancy; Managerial accounting; Managerial Accounting; Management accountant; Management Accounting; Management Accountant; Management report; Departmental accounting; Management accountancy
<networking> The process of identifying individual and group access to various network resources to ensure proper access capabilities (bandwidth and security) or to properly charge the various individuals and departments. Accounting management is one of five categories of network management defined by ISO for management of OSI networks. (1997-05-05)

Wikipedia

Diffusion of responsibility

Diffusion of responsibility is a sociopsychological phenomenon whereby a person is less likely to take responsibility for action or inaction when other bystanders or witnesses are present. Considered a form of attribution, the individual assumes that others either are responsible for taking action or have already done so.

The diffusion of responsibility refers to the decreased responsibility of action each member of a group feels when they are part of a group. For example, in emergency situations, individuals feel less responsibility to respond or call for help if they know that there are others also watching the situation - if they know they are a part of the group of witnesses. In other group settings (in which a group is appointed to complete a task or reach a certain goal), the diffusion of responsibility manifests itself as the decreased responsibility each member feels to contribute and work hard towards accomplishing the task or goal. The diffusion of responsibility is present in almost all groups, but to varying degrees, and can be mitigated by reducing group size, defining clear expectations, and increasing accountability.

Assumption of responsibility tends to decrease when the potential helping group is larger, resulting in little aiding behavior demonstrated by the bystander(s). Causes range from psychological effects of anonymity to differences in sex. Implication of behaviours related to diffusion of responsibility can be threatening as there have been increases in moral disengagement and helping behaviour.