Abstract: This study aimed to test the availability of the elements of the application of responsibility accounting in the Jordanian industrial companies listed on Amman Stock Exchange (ASE). In order to achieve this goal, a questionnaire was developed. The questionnaire consisted of 38 questions divided into 6 axes each of which expresses one of the elements of responsibility accounting system. (245) questionnaires were distributed on a sample of the employees working in the Jordanian industrial companies (amounting 76 industrial company at the end of 2015). The number of the received questionnaires that have met the required conditions was 217 with a recovery percentage of 89% from the distributed questionnaires. To test the hypothesis of the study descriptive statistics using Statistical Package for the Social Sciences (SPSS) Software was used where data were subjected to a set of tests in order to ensure the possibility of study’s results generalization. However, all these measures, in spite of their importance did not provide sufficient statistically significant evidence regarding the availability of efficient responsibility accounting system in the Jordanian industrial companies where the study has concluded that some of the elements of responsibility accounting system are available in the Jordanian industrial companies such as the existence of organizational structure, the existence of reporting system and the preparation of planning budgets for performance evaluation. The study also concluded the lack of incentives system while the study did not show any statistical evidence regarding planned performance comparison with actual performance and deviations identification and analysis.