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003 EG-GiCUC
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008 170620s2016 ua d f m 000 0 eng d
040 _aEG-GiCUC
_beng
_cEG-GiCUC
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
300 _a127 Leaves :
_bcharts ;
_c30cm
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
700 0 _aOsama Mohamed Zaki ,
_eSupervisor
856 _uhttp://172.23.153.220/th.pdf
905 _aNazla
_eRevisor
905 _aShimaa
_eCataloger
942 _2ddc
_cTH
999 _c61383
_d61383