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    أهمية استخدام مقاييس الأداء غير المالية لزيادة فعالية دور المحاسبة الإدارية في ظل بيئة التصنيع الحديثة - رسالة ماجستير

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    أهمية استخدام مقاييس الأداء غير المالية لزيادة فعالية دور المحاسبة الإدارية في ظل بيئة التصنيع الحديثة - رسالة ماجستير

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    أهمية استخدام مقاييس الأداء غير المالية لزيادة فعالية دور المحاسبة الإدارية في ظل بيئة التصنيع الحديثة - رسالة ماجستير

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    of 8

    The Importance of using Non-financial Pcrformance Measures to Enhance

    Role of Management Accounting in Modern Industrial Environment

    Field Study on Saudi Industrial Firms in Jeddah


    KING ABDULAZIZ UNIVERSITY
    Faculty of Economics & Administration
    !
    Accounting Department
    ABSTRACT

    The Importance of using Non-financial Performance Measures to Enhance


    Role of Management Accounting in Modern Industrial Environment

    Field Study on Saudi Industrial Firms in Jeddah


    Prepared By
    Ghadah Mansour Ghouth

    Problem of research is to study efficiency of non-financial performance


    measures at Saudi industrial firms in Jeddah in order to enhance of management
    accounting regarding performance assessment and to identify the importance of
    these non-financial measures for erformance evaluation besides the conventional
    P
    financial performance measures. n order to achieve the efficiency in performance
    evaluation, integration must take place between financial and non-financial
    performance measures.
    The research aims at highlighting importance of using modem models of
    performance measures and their usefulness to enhance the role of management
    accounting in performance evaluation. The main objective is divided into the
    following sub-objectives :
    1- To show not inefficiency of the conventional financial perfo~mance
    measures in the light of recent changes,
    2- To identify the most im ortant modem models of performance which
    P
    implies the importance o integration between these models and financial
    performance measures for performance evaluation in modem industrial
    environment and the new-coming challenges.
    3- Managerial uses of financial and non-financial measures for the purpose of
    performance evaluation at Saudi industrial firms have been introduced.
    4- The importance of using non-financial performance measures to enhance
    management accounting function in Saudi industrial firms is also covered.
    In order to achieve the main objective of this research, a field-study was
    conducted on Saudi industrial firms in Jeddah. Data were collected thorough
    questionnaires and telephone calls with a number of officials in that firms. Then,
    testing data took place through use of a set of statistical methods such as
    frequency, probable mean and using Lakert's five-point scale in order to test the
    following- hypotheses:
    ~.

    1- Conventional financial performance measures used in Saudi industrial


    firms are not inefficiency for use in modem industrial environment.
    2- Saudi industrial firms must use new non-financial performance measures
    together
    - with conventional financial performance measures.

    enhance the function o f management accounting in the fie d of


    performance evaluation for Saudi industrial firms.
    I
    3- Use of both measures of erfonnance (financial and non-financial will

    The research included six chapters; the first chapter (Introduction)


    discussed the main framework of this research. Second chapter discussed
    conventional financial erformance measures in the modem industrial
    YI
    environment. The third c apter discussed non-financial performance measures
    which are appropriate to the modem industrial environment. The fourth chapter
    discussed the role of non-financial performance measures in enhancement of
    function the modem management accounting. The fifth chapter included the field
    study which has been conducted on Saudi industrial firms in Jeddah. The sixth
    chapter included study, results and recommendations. among the most important
    results, this research discovered not inefficiency of usingconventional financ!al
    performance measures for perfomlance evaluation in modern industrial
    environment. Also, it was found that firms need non-financial measures and the
    efficient fbnction of management accounting in the field of performance
    evaluation will not be realized without the integration of financial and non-
    financial performance evaluations.
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    I T ....................................................Inventory ;1j+l -O

    \ T h ................................ Operating Expenses J+Sl4 K


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