Thesis (Ph.D.) - Cairo University - Faculty of Commerce - Department of Accounting

This thesis aims to cross the gap between management accounting and financial accounting, specifically, the role of performance management in improving financial reporting, and, in turn, enhancing accountability of public universities. This was achieved through elaborating how a management accounting approach, the balanced scorecard (BSC), can be used to develop an accountability index for Cairo University. The researcher first discussed financial reporting as well as accountability in public institutions, with special focus on universities. Previous studies agreed that universities accountability could be enhanced through improving financial reporting. Consequently, a case study was used to gather more detailed information concerning financial reporting in Egyptian public universities. Interviews were conducted with representatives from the Egyptian ministry of finance concerning the budget of Cairo University. Moreover, non-financial information was determined through content analysis of Cairo University{u2019}s website. The researcher then developed an accountability index for Cairo University through 8 steps, based on the results of the case study, the announced mission and strategic objectives of the university, as well as previous studies and criteria used in ranking universities universities

Issued also as CD