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Myth of Performance Evaluation in Auditing Firms: Evidence from Egypt
| المصدر: | الفكر المحاسبي |
|---|---|
| الناشر: | جامعة عين شمس - كلية التجارة - قسم المحاسبة والمراجعة |
| المؤلف الرئيسي: | El-Deeb, Mohamed Samy (Author) |
| المجلد/العدد: | مج19, ع3 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2015
|
| الشهر: | اكتوبر |
| الصفحات: | 36 - 73 |
| DOI: |
10.21608/ATASU.2015.50236 |
| ISSN: |
2356-8402 |
| رقم MD: | 970013 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Auditing | Audit Firms | Auditing Balanced Scorecard | Performance Measurement | Egypt
|
| رابط المحتوى: |
عدد مرات التحميل
8
| المستخلص: |
Many existing researches addresses performance measurement in industries rather than professional services firms. The auditing firms are one of the main service firms in relation to the accounting profession in the world. This research among the first to provide insight into strategic management accounting performance measurement systems to be applied in auditing firms. The research proposed a proposed auditing balanced scorecard (BSC) for performance measurement in auditing firms. A review of the literature for performance evaluation using BSC in service industries have been done to identify needed measures for the development of a proposed BSC framework for auditing firms as one of the service firms. The proposed model was verified by a questionnaire that distributed upon auditors in four auditing firms including two of the big four and two of the medium size-auditing firms to assess their opinions concerning the proposed BSC framework. The empirical analysis used descriptive analysis and regression analysis to analyze the data collection. The results of the statistical analysis showed a verification of the research hypothesis and verified the compatibility of the model’s constructs and measures of the proposed model for the auditing firms. The statistical analysis also, validated the practicality of adopting such proposed framework in the Egyptian auditing firms. |
|---|---|
| ISSN: |
2356-8402 |
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