000 | 02733cam a2200337 a 4500 | ||
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003 | EG-GiCUC | ||
005 | 20250223031738.0 | ||
008 | 170620s2016 ua d f m 000 0 eng d | ||
040 |
_aEG-GiCUC _beng _cEG-GiCUC |
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041 | 0 | _aeng | |
049 | _aDeposite | ||
097 | _aPh.D | ||
099 | _aCai01.05.02.Ph.D.2016.Me.U | ||
100 | 0 | _aMenna Mortada Mahfouz | |
245 | 1 | 4 |
_aThe use of balanced scorecard to refine financial reports to enhance accountability in higher educational institutions : _bA case study / _cMenna Mortada Mahfouz ; Supervisied Osama Mohamed Zaki , Bassant Badr Eldin |
246 | 1 | 5 |
_aاستخدام بطاقة الأداء المتوازن لتجويد التقارير المالية لدعم محاسبة المسئوليات فى مؤسسات التعليم العالي : _b دراسة حالة |
260 |
_aCairo : _bMenna Mortada Mahfouz , _c2016 |
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300 |
_a127 Leaves : _bcharts ; _c30cm |
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502 | _aThesis (Ph.D.) - Cairo University - Faculty of Commerce - Department of Accounting | ||
520 | _aThis 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 | ||
530 | _aIssued also as CD | ||
653 | 4 | _aAccountability, | |
653 | 4 | _aBalanced Scorecard (BSC) | |
653 | 4 | _aFinancial reports | |
700 | 0 |
_aBassant Badr El-Din , _eSupervisor |
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700 | 0 |
_aOsama Mohamed Zaki , _eSupervisor |
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856 | _uhttp://172.23.153.220/th.pdf | ||
905 |
_aNazla _eRevisor |
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905 |
_aShimaa _eCataloger |
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_2ddc _cTH |
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_c61383 _d61383 |