TY  - BOOK
AU  - Menna Mortada Mahfouz 
AU  - Bassant Badr El-Din , 
AU  - Osama Mohamed Zaki , 
TI  - The use of balanced scorecard to refine financial reports to enhance accountability in higher educational institutions : : A case study / 
PY  - 2016///
CY  - Cairo : 
PB  - Menna Mortada Mahfouz , 
KW  - Accountability
KW  - Balanced Scorecard (BSC)
KW  - Financial reports
N1  - Thesis (Ph.D.) - Cairo University - Faculty of Commerce - Department of Accounting; Issued also as CD
N2  - 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
UR  - http://172.23.153.220/th.pdf
ER  -