443.2 Functional and responsibility concepts. (2010) In developing this Listing of Accounts, it was necessary to choose between functional and responsibility concepts of reporting. Both of these concepts result in the accumulation of the same amount of total costs. However, because organizational structures vary among hospitals, responsibility reporting would not allow for comparability. On the other hand, functions (Housekeeping, Dietary, Intensive Care, etc.) carried out by any hospital would be similar, thus a functional accounting system allows for comparability. For this reason, this Listing of Accounts is based upon functional reporting concepts.