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العنوان
A Proposed Accounting Framework for the Effectiveness of Management Accounting Performance Measures :
المؤلف
Hanafy, Omnia.
هيئة الاعداد
باحث / أمنية حنفي
مشرف / احمد حسين علي
مشرف / ناصر نور الدين
مشرف / محمد حسين
الموضوع
organizational capabilities. effective performance measures. Statistical techniques. Management Accounting.
تاريخ النشر
2020.
عدد الصفحات
ix, 120 p. :
اللغة
الإنجليزية
الدرجة
الدكتوراه
التخصص
المحاسبة
الناشر
تاريخ الإجازة
11/10/2020
مكان الإجازة
جامعة الاسكندريه - كلية الاعمال - المحاسبة و المراجعة
الفهرس
Only 14 pages are availabe for public view

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Abstract

Unless performance measurement process is a tool for growth and continuous improvement, it is not effective and it is not doing its intended function. The main objective of this research is to capture the essential features of the positive environment that enhance the effectiveness of performance measures. In addition to studying the positive consequences of adopting more effective performance measures.
The argument of this research is that; if the prevailing organizational environment that governs performance and embraces the adoption of performance measures is a healthy one, it will enhance the effectiveness of performance measures, influence employees’ behavior positively and improve performance consequently.
A field study was conducted with the help of 320 participants from the private sector in Alexandria, Egypt to examine the relationships between internal organizational environment and effectiveness of performance measures. The Structural Equation Modeling (SEM) was selected to test the validity of the proposed mode. Results of testing the proposed framework are proved generally consistent with the theoretical foundation and the hypotheses of this research.