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01994nam a22002057a 4500 |
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|b مصر
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|a Ayman, Al Temsahi
|e Author
|9 342236
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|a Using the Balanced Scorecard Approach as a Framework to Measure the Performance of Higher Education Sector
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|b جامعة المنوفية - كلية التجارة
|c 2009
|g أبريل
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|a 97 - 117
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|a بحوث ومقالات
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|a النص باللغة الإنجليزية
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|b In the recent years there is a great emphasis on the importance of the use of relevant information which includes both financial and non-financial measures in decision making process. The issue is what should be measured and how the gathered information would be used in making decisions. Also, there is a growing sense that relying only on financial performance results fail to capture the critical success factors required for both internal and external accountability. Thus, the role of new management accounting has to be wider and the need for qualitative information beside quantitative financial information has become a must for understanding the big picture of an organization. The emergence of the balanced scorecard (BSC) in the early 90's by Kaplan and Norton as a comprehensive performance measurement system attracted the attention of many business enterprises to implement this approach. The purpose of this paper is to discuses how this successful approach can be applied in higher education institution sector and to introduce a framework for this application.
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|a التعليم العالي
|a بطاقة الأداء المتوازن
|a تقويم الأداء
|a مصر
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| 773 |
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|4 الاقتصاد
|4 الإدارة
|6 Economics
|6 Management
|c 012
|e New Horizons for Commercial Studies
|l 001,002
|m مج21, ع1,2
|o 0483
|s آفاق جديدة للدراسات التجارية
|v 021
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| 856 |
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|u 0483-021-001,002-012.pdf
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| 930 |
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|d y
|p y
|q y
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| 995 |
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|a EcoLink
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|c 663400
|d 663400
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