Search In this Thesis
   Search In this Thesis  
العنوان
An Analytical Study of the Expectations Gap in the Environmental Disclosure in Egypt /
المؤلف
El Shiekh, Mona Abd El Wahed Hassan .
هيئة الاعداد
باحث / منى عبد الواحد حسن الشيخ
مشرف / منصور أحمد البديوي
مشرف / محمود سليمان
مناقش / كمال الدين مصطفى الدهراوي
الموضوع
Environmental accounting. Environmental standards.
تاريخ النشر
2011.
عدد الصفحات
177 p. :
اللغة
الإنجليزية
الدرجة
ماجستير
التخصص
المحاسبة
الناشر
تاريخ الإجازة
17/4/2011
مكان الإجازة
جامعة الاسكندريه - كلية الاعمال - المحاسبة و المراجعة
الفهرس
Only 14 pages are availabe for public view

from 174

from 174

Abstract

This research aims at analyzing the expectations gap in the environmental disclosure in Egypt by the use of the questionnaires, and demonstrating the possible solutions, as experienced by other countries, to shrink its size.
The researcher utilizes the Likert-scale to give the respondents the freedom to select the rank they prefer for each question; especially that the sample of the study includes various groups that are characterized by various interests, goals, aims, requirements and expectations. Since this scale is characterized by its order-like nature and thus is not normally distributed, the researcher used the Non-Parametric Test by applying the “Willcoxon Signed Rank Test” to test the hypotheses of the study and the “Kruskal-Wallis Test” to test the differences among the median of the sub-groups of the society and the controller body to identify the degree of the consistence of the respondents‟ answers for each sub-group inside the large sample. Finally, the researcher uses descriptive statistics to determine the possible causes and the possible solutions of the research problem with respect to the Egyptian case.
The results indicate that there is an “Expectations Gap in the Environmental Disclosure in Egypt”. This gap result from three main causes: the deficiency of the business community‟s role regarding the environmental disclosure, the ineffectiveness of the society‟s role regarding the environmental disclosure of the business community, and the ineffectiveness of the controller body‟s role with regard to the environmental disclosure of the business community. In addition, several influential factors were found to exert an effect on the size of this gap (the size of the business community, the type of the industry in which it operates, and the culture of the society). Thus, in order to decrease the size of this gap, the researcher investigated in Egypt some of the applied and the proposed solutions by the other countries so as to be able to select the most appropriate of them to be implemented in Egypt. The researcher indicates that there are three possible groups of solutions, where each of them can cure a specific cause.