الفهرس يوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
Abstract
An Accounting Approach to studying
The relationship between
Strategic performance and the perception, measurement, use Gaps
For nonfinancial indicators: An Theoretical Applied study
A thesis submitted by: Maged El Sayed Elwan El Deib
Assistant Lecturer. Faculty of commerce, Zagazig University
In Partial Fulfillment of the Requirements of the Degree of Doctor of Philosophy in Accounting
Supervised by
Prof. Dr. Prof. Dr.
Hassan. A .M., Sewealam
Associate Prof. of Accounting
Faculty of Commerce
Zagazig University Mohmed A.E., EL Baz
Prof. of Econ. Accounting
Faculty of Commerce
Zagazig University
2008
Abstract
This research suggests an accounting approach to study-ing the relationship between strategic performance and the perception –measurement-use gaps for nonfinancial indicat-ors, with an empirical study. Gaps studied are:-
1-The Importance – Perception Gap of nonfinancial perform-ance indicators.
2-The Perception – Measurement Gap of nonfinancial
Performance indicators.
3-The Measurement – Use Gap of nonfinancial performance
Indicators.
Three hypotheses were tested, one for the relation of each gap of nonfinancial performance indicators with the strategic performance of the firm.
Data were collected about the gaps of Importance -Perception-Measurement and Use of the nonfinancial indicat-ors (Independent variables). The researcher depended on a questionnaire distributed to a judgmental sample from the industrial and service firms which belong to the modern Business environment and lie in the 10th of Ramadan City and in Cairo. Published financial statements of the firm’s provi-ded data on strategic performance measurement of the firm (dependent variable).
Sample firms were divided into two groups: - modern business environment (treatment group) and traditional envi-ronment (Control group).
The Study hypotheses were tested by using the multiple regression analysis. The study strongly supported the first hypothesis ” there is a negative effect of the importance – perception gap of nonfinancial performance indicators on the firm’s strategic performance ”and the third hypothesis” there is a negative effect of the measurement – use gap of nonfinan-cial performance indicators on the firm’s strategic perform-ance ”.
The Second hypothesis ”there is a negative effect of the perception – measurement gap of the firm’s strategic perfor-mance”, was rejected.
These results indicate the importance of narrowing the importance - perception gap and the measurement – use gap. Based the findings of the study, the researcher suggested some aspects of development in the style of measurement and evaluation of the firm’s strategic performance to make it more adaptable for the modern business environment.