مدخل محاسبي لدراسة العلاقة بين الأداء الاستراتيجي للمنشأة وفجوات الإدراك والقياس والاستخدام لمؤشرات الأداء غير المالية

AbstractAn Accounting Approach to studyingThe relationship betweenStrategic performance and the perception, measurement, use GapsFor nonfinancial indicators: An Theoretical Applied studyA thesis submitted by: Maged El Sayed Elwan El DeibAssistant Lecturer. Faculty of commerce, Zagazig UniversityIn Partial Fulfillment of the Requirements of the Degree of Doctor of Philosophy in AccountingSupervised byProf. Dr. Prof. Dr.Hassan. A .M., SewealamAssociate Prof. of AccountingFaculty of CommerceZagazig University Mohmed A.E., EL BazProf. of Econ. AccountingFaculty of CommerceZagazig University2008AbstractThis 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 nonfinancialPerformance indicators.3-The Measurement – Use Gap of nonfinancial performanceIndicators.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 wSample 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 peThe 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’