+Responsibility Accounting is a [management accounting](/wiki/management_accounting) system that assigns costs and revenues to specific individuals or departments responsible for their control. It empowers managers by focusing on their direct influence, fostering [performance evaluation](/wiki/performance_evaluation) and informed decision-making.
+## See also
+- [Budget](/wiki/budget)
+- [Cost Center](/wiki/cost_center)
+- [Accountability](/wiki/accountability)