اطار مقترح لتطوير بطاقات الاداء المتوازن لترشيد القرارات ذات البعد البيئي بامانة مدينة الرياض بالمملکة العربية السعودية


A- Books:
1) Barfield, J.T. at al., "Cost Accounting : Traditions and Innovations", International edition, south western, 2003.
2) Epstein,M.,"An Introduction to Social Accounting and Social Audit",New York 1974.
3) Epstein, M., "Measuring Corporate Environmental Performance", Institute of Management Accountants, Montvale, 1996.
4) Garrison, .H., and Noreen, w.,: Managerial Accounting , Mc Grew- Hill, Inc., New York, third 10, 2003.
5) Hansen, B., and Mown, M., "Cost Management: Accounting and Control Compliance", third 4., Thomson, south- Western., United States, 2003.
6) Horngren, c., and Foster, G., "cost Accounting A Managerial Emphasis", Pearson Education, inc., upper sad deriver , new jersey , 2006.
7) Kaplan,R.,&R.Cooper, "cost and Effect: using Integrated cost systems to Drive profitability and
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performance", Boston: Harvard Business school press, 1998.
8) Kaplan, R.S. & Atkinson, A.A., "Advanced management accounting", 3rd ed, USA: prentice Hall international, 1998.
9) vague, J. and Bars, B. , (Eds) Emblems Environmental Management. How Smart Companies turn Environmental Cost Into Profit "Activity-Based Cost and Environmental Management: A Different Approach to the ISO 14000 Compliance", Kluwer Academic Publishers, USA, 2001.
B - PERIODICALS:
10) Atkinson ,A.A.,et al., "A stakeholder Approach to strategic performance measurement" , sloan management Review, spring 1997.
11) Benjamin Dreveton The advantages of the balanced scorecard in the public sector: beyond performance measurement, Public Money & Management,Volume 33, Issue 2, March 2013.
12) Bititci, U.S., et al., "Diagnosing the integrity of your performance measurement system", Control, April 1998.
13) عععععععععع , "Dynamics of performance measurement systems ",International Journal of operation & production management, Vol.20, No.6, 2000.
14) Cooper, R. and Regine S., "Strategic cost management: Expanding scope and Boundaries" , Journal of cost management, Vol.17, February. 2003.
15) Cooper, R. and Kaplan, R.S., "The promise- and peril - of integrated cost system", Harvard Business Review, July- August 1998.
16) Epstein, M., J., et al., "The Drivers of customer and corporate profitability: Modeling, measuring and managing the causal Relationships", Advances in management accounting, vol.5, No.1, 2000.
17) Christophe, J Bebbington, “The French Bilan social - A pragmatic model for the development of accounting for the environment” A research Note the British Accounting Review. No.24, sept, 1992.
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18) Davis, S., "Corporate Social Performance and Present Areas of Commitments", Academy of Management Journal, Vol.20, 1985.
19) Dunk, A., "Product Quality, Environmental Accounting and Quality Performance", Accounting, Auditing and Accountability Journal, Vol.15, No.5, 2002.
20) Epstein, M., and Wisner, P. "using a Balanced Scorecard to Implement Sustainability", Environmental Quality Management, Spring 2001.
21) Gabriel Hawawini, Venkat Subramanian& Paul Verdin , "Is Performance Driven By Industry- Or Firm-Specific Factors? A New Look At The Evidence", Strategic Management Journal Strat. Mgmt. J., 24: 1–16 (2003).
22) Gibson, K., "Environmental Management systems: How Successful Are they", Environmental Quality Management, Spring 2005.
23) Horngren, C.R., " Management accounting: Some comments", Journal of management accounting Research, vol.16, 2004
24) Jacque, Ethical Corporate social Responsibility: A Framework for Managers, Journal of Business Ethics., Feb. 1994.
25) Joshi, S., Krishnan & L. Lave. "Estimating the Hidden Costs of Environmental regulation", (The Accounting Review), April 2001.
26) Kaplan, R., and Norton, D." Linking the Balanced Scorecard to Strategy", California Management Review, Fall 1996.
27) Kaplan, R.S., & Norton, D.P., "The balanced scorecard – measures that drive performance", Harvard business review, No.1, 1992.
28) ععععععععععععععع , "Using the Balanced scorecard as a strategic management systems", Harvard Business review vol.74, Jan-feb 1996.
29) ععععععععععععععع ., "Transforming the Balanced scorecard from performance measurement to strategic management. Part II" Accounting Horizons, June 2001.
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30) Kennedy, T.& Affleek, G.J., "The Impact of ABC Techniques on firm performance", Journal of management accounting research,. vol. 13, 2001.
31) Kennerley, M.& Neely, A., "Measuring performance in a changing business environment", International Journal of operations and production management, vol.23, No. 2, 2003.
32) Laurie L Burney, Nancy J Swanson The Relationship Between Balanced Scorecard Characteristics and Managers' Job Satisfaction. Journal of Managerial Issues. Pittsburg: Summer 2010. Vol. 22.
33) Loikkanan, T.& Tulenheimo,V.,"Life Cycle Cost Assessment of Electronic Products: An Introduction to the Context and Approaches", Green Pack, August, 2001.
34) LYNE.S., Activity-Based Techniques and the new management Accountant, Management Accounting, August, 1996.
35) Lipe, M.G., Salterio, S.E., "A Note on the judgmental Effects of the balanced scorecard's information organization", Accounting, organization and society. Vol.27,2002.
36) McNair, C.L., et al., "DO financial and non financial performance measures have to agree?". Management Accounting (USA) November 1990.
37) Mojca Marc, Darja Peljhan, Nina Ponikvar, Aleksandra Sobota, Metka Tekavci Determinants Of Integrated Performance Measurement Systems Usage:An Empirical Study. Journal of Applied Business Research. Laramie: Sep/Oct 2010.
38) Mohammad Talha, John B Raja, A Seetharaman A New Look At Management Accounting. Journal of Applied Business Research.Laramie: Management Accounting Quarterly. Montvale: Spring 2010. Vol. 11.Jul/Aug 2010.
39) Mohamed Mustafa and Ahmed El-Masry,Citizens as consumers: Profiling e-government services’ users in Egypt via data mining techniques. International Journal of Information Management, 2013.
40) Mttner, C., & Larcker, D., "Coming up short on nonfinancial performance measurement", Harvard Business Review, vol. 81, No. 11, 2003.
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41) Packman H., "The Effect of Environmental Regulation on Environmental Innovation", Business Strategy and the Environment (London), Sep.1998.
42) Papalexandris, A., et al., "An Integrated methodology for putting the Balanced scorecard into Action", European management Journal, vol.23,No.2, 2005.
43) Ranjan, J., and Bhatnagar, V.,"Role of knowledge management and analytical CRM in business: data mining based framework", The Learning Organization, Vol. 18 No. 2, 2011.
44) Rawson, D., "Going Green" Management Accounting (London), Jan. 1994.
45) Roger L Burritt, Burette, R l., "Environmental Management Accounting: Roadblocks on the way to the Green and Pliant land", Business Strategy and the Environmental, 2004.
46) Savage, D., "what and how of Environmental Management Accounting Different Types of Environmental Costs", Business and the Environment, July, 2003.
47) Stephen F. O'Byrne, EVA and MARKET VALUE, Journal of Applied Corporate Finance Volume 9, Issue 1, Spring 1996.
48) Wilmshurst,T., and Frost, "The Role of Accounting in the Environmental Management System", Business Strategy and the Environment, Vol.10, 2001.
C - Others:
1) Abran, A., & Buglione, L.,"A multidimensional Performance model for consolidating balanced scorecard", 3rd international workshop on software and performance, Rome, Italy, July 24-27, 2002 .
2) Bititci,S.,"Integrated performance measurement systems– An Audit approach",Centre for Strategic Manufacturing, DMEM, University of strthclyde, uk.,working paper, 1998.
3) ISO "International organization of standardization", "Environmental management systems" specification with Guidance for use (ISO 14001)", 1996.
4) Kaplan and Norton," Strategy maps- Converting intangible Assets into tangible outcomes", the balanced scorecard web site is at www. Bs col. Com-@ www.,sas. Com., 2006.
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5) Kaplan, R., & Norton, D. The Strategy Focused Organizations: How Balanced Scorecard Companies Thrive in the New Business Environment. Boston: Harvard University Press. 2001.
6) Karagozoglu, N., "Economic Development and Environmental Management: Comparing Environmental Management, Practices in Turkey Versus the United States",2005,. (http://www.Sba.muohio.edu/ABAS/ enviro~1.pdf).
7) Malina, M.A.& Selto, F.H., "Choice and change of measures in performance measurement models", working paper, November 2004.
8) National Association of Accountants, Committee on Accounting for Corporate Social Performance, "Report of the Committee on Accounting for Corporate, Social Performance, The First Report Management Accounting", Feb.1974.
9) Nielsen, S., & Nielsen, E.H., "Systems Dynamic modeling for a balanced scorecard: with a special Emphasis on skills, Customer Base, and WIP", management Accounting – Research group, working paper, 2006 .
10) Phillips, P., "The Balanced scorecard and strategic control: A Hotel case study Analysis", Kent Business school (KBS) university of kent, working paper No.95, January, 2006.
11) Roham, H. & Halbach, L., "Developing and using Balanced scorecard performance systems", white paper Balanced scorecard institute, August, 2005.
12) Sinding, K., "Environmental Management Systems as Sources of Competitive Advantage", Jule 2001,http://www.esb.sdu.dk/~uho/ime/.
13) UNEP,(United Nations Environment Protection),"Cleaner Production", 2003.
14) USEPA, " Environmental Management Systems: Incorporating DFE into Your Gap Analysis- DRAFT", April 1999.