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  • 2012/ noitartsinimdA & scimonocE fo enizagam ehT/

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    -: tcartsbA decnalab fo yduts no sucof yduts tnerruc ehT

    ecnamrofrep cigetarts rof euqinhcet nredom sa dracerocs

    fo ecnamrofrep ot noitaulave latot ni pleh noitaulave

    ni stnempoleved ynam ot gnidnopser sa tinu cimonoce

    dna cifitneics sa hcus ,tnemnorivne gnirutcafunam nredom

    ,noitulover noitamrofni ,tnempoleved ygolonhcet

    fo smetsys ni egnahcxe dna gnizilabolg ,noitacinummoc

    smia hcraeser eht erofereht ,laicos dna cimonoce ,citilop

    cigetarts ni dracerocs decnalab fo elor eht nialpxe ot

    ot sevitcepsrep ot gnidda dna noitaulave ecnamrofrep

    sksir dna latnemnorivne laicos( dracerocs decnalab

    cigetarts ni elor sti gnidnetxe taht os )evitcepsrep

    ygolodohtem eht nialpxe dna ,noitaulave ecnamrofrep

    ,dracerocs decnalab fo tnemelpmi dna ngised rof sdohtem

    eht sa hcus snoisulcnoc emos gnitceted hcraeser eht

    rof euqinhcet etairporppa a sah dracerocs decnalab

    noitaulave latot ni pleh noitaulave ecnamrofrep cigetarts

    ot gnidda ot ytilibapac era ereht dna ,ecnamrofrep ot

    dracerocs decnalab ot evitcepsrep sksir dna latnemnorivne

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  • 2012/ noitartsinimdA & scimonocE fo enizagam ehT/

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    ecnamrofrep cigetarts ni elor sti gnidnetxe taht os

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  • /The magazine of Economics & Administration /2102

    )511)

    5) Hansen, Don R. & Mowen, Maryanne M. " Management Accounting ", 6th ed., South-Western, Thomson Learning, USA, 2003 .

    6) Horngren, Charles T. , Dater, Srikant M. & Foster, George "Cost Accounting: A Managerial Emphasis ", 10th ed., Pearson Prentice-Hall, USA, 2000 .

    7) Horngren, Charles T. , Dater, Srikant M. & Foster, George "Cost Accounting: A Managerial Emphasis ", 11th ed., Pearson Prentice-Hall, USA, 2003 .

    8) Horngren, Charles T. , Dater, Srikant M. , Foster, George , Rajan, Madhav V. & Ittner, Christopher " Cost Accounting : A Managerial Emphasis ", 13th ed., Pearson Prentice-Hall, USA, 2009 .

    9) McWatters, Cheryi S. , Morse, Dale C. & Zimmerman, Jerold L. "Management Accounting: Analysis and Introduction" 2nd ed., McGraw-Hill Inc., USA, 2001 .

    10) Moyer, R. , McGuigan, R. & Krehow, W. " Contemporary Financial Manage-ment", 3rd ed., South-Western Publishing Company, USA, 1988 .

    11) Niven, Paul R. "Balanced Scorecard Step by Step : Maximizing Performance and Maintaining Result" , John Wiley & Sons Inc., 2002 .

    B : Periodicals and Researches : - 1) Chang, Che-Wei & Wang, Yu Chung " A Performance Evaluation

    Pattern for the Solar Energy Industry ", Ivey Business Journal, Vol.(36), No.(3), 2008, pp(1-12 ) .

    2) Jalbert, T. & Landry, P. " Which Performance Measurement is Best for Your Company ", Journal of Management Accounting Quarterly, Vol.(15), No.(2), 2003, pp(30-44) .

    3) Kaplan, Robert S. & Norton, David P. " The Balanced Scorecard Measures That Drive Performance ", Harvard Business Review, January-February, 1992, pp(71-79) .

    4) Kaplan, Robert S. & Norton, David P. " The Balanced Scorecard : Translating Strategy into Action ", Harvard Business Review, 1996, pp(62-74) .

    5) Kaplan, Robert S. & Norton, David P. " Transforming The Balanced Score-card From Performance Measurement To Strategic Management ", American Accounting Association Accounting Horizons, Vol.(15), No.(1), 2001, pp(91-107) .

    6) Lipe, Marlys G. & Salterio, Steven E. " The Balance Scorecard : Judgmental Effects of Common And Unquiet Performance Measures ", The Accounting Review, Vol.(75), No.(3), 2000, pp(283-298) .

    7) Nayeri, M.D. , Mashhadi, M.M. , & Mohajery, K. " Universities Strategic Evaluation Using Balanced Scorecard ", Journal of World Academy of Science, Engineering and Technology ,Vol.(37), No.(1), 2009, pp(332-337)

    8) Neely, Andy " The Performance Measurement Revaluation : Why Now and Next ? ", International Journal of Operations & Production Management, Vol.(19), No.(2), 1999, pp(205-228) .

    9) Sidiropoulos, M. , Mouzakitiz, Y., Adamides, E. & Gutsos, S. " Applying Sustainable Indicators to Corporate Strategy: The ECO. Balanced

  • /The magazine of Economics & Administration /2102

    )511)

    Scorecard", Journal of Environment Research, Engineering and Management, Vol.(1), No.(27), 2004, pp(28-33) .

    10) Stewart, Wendy E. "Balanced Scorecard for Projects", The Project Manage-ment Journal, Vol.(32), No.(1), 2001, pp(34-46) .

    11) Thanaraksakul, Worapon & Phruksaphanrat, Busaba " Supplier Evaluation Framework Based on Balanced Scorecard with Integrated Corporate Social Responsibility Perspective ", International Journal of Engineers and Computer, Vol.(2), No.(1), 2009, pp(978-988) .

    C : Researches From Internet :- 1) http:// www.platinum.org . 2) http:// www.elmaghrby.com/researches/3doc .

    .. .