Evaluation Methods of Control and Performance Reports for Banks by Using Responsibility Accounting (An Empirical Study of the Commercial Banks in the Kingdom of Bahrain)

This study aims to identifying the extent to which commercial banks in Bahrain apply the methods of control system, performance reporting with the use of accounting responsibility and how to benefit from the results. In order to achieve such aims, a questionnaire was developed and distributed to the sample of study. A descriptive statistical analysis was used in the analysis. The study concludes with some results. The most apparent is that the methods of control system and performance reporting are applied on both theoretical and practical aspects. The study recommends the necessity for all levels in the commercial bank to participate in the performance evaluation process. It also recommends using some indexes of performance evaluation and developing an incentive system that leads to performance evaluation.