Concepedia

Responsibility Center Allocation

Responsibility Center Allocation is a cost accounting method that assigns financial responsibility to specific organizational units—classified as cost, profit, or investment centers—based on their authority over resources and performance outcomes, thereby enabling performance evaluation and accountability.

8

Publications

368

Citations

15

Authors

10

Institutions

Publications per year

2017–2026

3

Parents

Publications

8

A theory of responsibility centers

Nahum D. Melumad, Dilip Mookherjee, Stefan Reichelstein · Journal of Accounting and Economics · 1992 · 205 citations

, , +10

Decentralized capacity management and internal pricing

Sunil Dutta, Stefan Reichelstein · Review of Accounting Studies · 2010 · 39 citations · Full text

, , +14

Budget systems used in allocating resources to libraries

Mott Linn · The Bottom Line Managing Library Finances · 2007 · 30 citations

, , +9

A RESPONSIBILITY CENTER AND TRANSFER PRICING

Bayanslu Markhayeva · SERIES OF SOCIAL AND HUMAN SCIENCES · 2018 · 28 citations · Full text

, , +4

Study on the efficiency of air pollution control and responsibility allocation in the Yangtze River Delta region in China from the perspective of ecological compensation

Jianmin Wang, Lixiang Wang · Journal of Cleaner Production · 2023 · 26 citations · Full text

, , +17

1–5 of 8

Authors

15

  1. SR
    Stefan Reichelstein

    Stanford University, United States

    2 publications · 244 citations

    2

    h-index

  2. PW
    Peifeng Wei

    Shaanxi University of Chinese Medicine, China

    1 publications · 10 citations

    1

    h-index

  3. DL
    David L. Stocum

    University of Illinois Urbana-Champaign, United States

    1 publications · 15 citations

    1

    h-index

  4. BM
    Bayanslu Markhayeva

    Almaty Management University, Kazakhstan

    1 publications · 28 citations

    1

    h-index

  5. ML
    Mott Linn

    Clark University, United States

    1 publications · 30 citations

    1

    h-index

1–5 of 15

Institutions

10

  1. Stanford University

    Stanford, United States

    2 h-index

    2 publications

    244 citations

  2. University of California, Berkeley

    Berkeley, United States

    2 h-index

    2 publications

    244 citations

  3. South Kazakhstan Medical Academy

    Shymkent, Kazakhstan

    1 h-index

    1 publications

    28 citations

  4. Indian Statistical Institute

    Kolkata, India

    1 h-index

    1 publications

    205 citations

  5. Hebei Agricultural University

    Baoding, China

    1 h-index

    2 publications

    20 citations

  6. Anhui University of Science and Technology

    Huainan, China

    1 h-index

    2 publications

    52 citations

  7. Clark University

    Worcester, United States

    1 h-index

    1 publications

    30 citations

  8. Almaty Management University

    Almaty, Kazakhstan

    1 h-index

    1 publications

    28 citations

1–8 of 10

Venues

  1. Change The Magazine of Higher Learning

    2 publications · 30 citations

    2

    h-index

  2. Journal of Cleaner Production

    1 publications · 26 citations

    1

    h-index

  3. SERIES OF SOCIAL AND HUMAN SCIENCES

    1 publications · 28 citations

    1

    h-index

  4. 1

    h-index

  5. Review of Accounting Studies

    1 publications · 39 citations

    1

    h-index

1–5