Considering the importance of management's responsibility as a consequence of its employees' actions, this study is focused on legal system of such responsibility. As a comparative study of the systems in each of France, Egypt and Sultanate of Oman, this study sheds light to a number of questions concerning the legal system which depends on that responsibility? Whether does the management bear the responsibility for the mistakes of its employees ?or the responsibility belongs to the management and employee? The research methodology has classified the study into four chapters, the introduction chapter deals with definition of management's responsibility and its development while the first chapter refers the conditions of inanagements responsibility due to the actions of its employees, in second chapter we deal with discussion of the management's responsibility relying on mistake and its factors, third chapter shed light to the management's responsibility on the basis of threats and consequences (management's responsibility without any mistakes). At the end we summarize the discussion on impacts as a consequence of management's responsibility. The study concluded with many findings and recommendations contributing to the public benefit.