wonnacott paul & wonnacott ronald 1979 economics mcgraw hill london world fact book 2006 economy...
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Pilot Study
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Conclusions & Recommendations
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’SPSS &
&
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AbdeenAdnan&Dale Shook1984Saudi Financial SystemJohn WilleyNew York
AlBassamKhalid 1999Domestic & External Sources of Inflation in SAAn Empirical StudyJournal of King Abdul Aziz UniversityNo1Vol13
DahelRiad 2000On the Predictability of Currency CrisesThe Use of Indicators in the Case of Arab CountriesJuneArab Planning InstituteKuwait
EdwardS 1988Exchange Rate Misalignment in Developing CountriesThe World Bank Occasional Paper no2New SeriesThe Johns Hopkins University Press
FrankelP2005Peg The Export Price IndexA Proposed Monetary Regime forSmall countriesJournal of Policy ModelingJuneHusseinAasim M 2006To Peg or not to PegIMF Working Paper WP0654IMFWashingtonDC
IMF 2007Special Drawing Rights20012007Washington
KaramPhilippe D2001Exchange Rate Policies in Arab CountriesAssessment and RecommendationArab Monetary FundAbu DhabiUAE
National Bureau of Economic ResearchNBER2005Importance of US DollarInternational CurrenciesNelsonShayne 2007Chartered BankNew YorkPeg To Dollar ofCurrencies in Gulf Cooperation CouncilReport of Standard
SamuelsonPaul & NordhausWilliam 2001EconomicsMcGraw HillNew York
Saudi Arabian British bank SAAB2007Periodical ReportRevaluation of SRRiyadhShaikhHabib 2007Government Employees in Saudi Arabia get 30 per cent payriseKhaleej Times Issued on 23 December2007
RazzakWashah2006 In the Middle East HeatThe GCC Countries Between Rising Oil Prices and Sliding GreenbackArab Planning CenterKuwait
USSaudi Arabian Business Council2006A Business Guide to SaudiArabiaWashington DC
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WonnacottPaul & WonnacottRonald 1979EconomicsMcGrawHillLondon
World Fact Book 2006Economy Overview of Saudi ArabiaWashington DCwwwciagovfactbook goessahtm1
httptwsyatnetforumshowthreadhttpwwwzawyacomMiddle East Business and Company DirectoryApril2008
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MasseBL1971
Burson1974
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Mohamed Zairi2000
Abgail McWilliams and Donald Siegel 2000
Sonja GallhoferJim Haslam 2007
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Toms2000
BallA" etal"2000
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Corporate Social Responsibility Accounting
Milton Friedman
There is one and only one social responsibility of business – to use
its resources and engage in activities designed to increase its profitas long as it stays within the rules of the gamewhich is to dsayengages in open and free competitionwithout deception or fraudfew trends could so thoroughly undermine the very foundations of our free society as the acceptance by corporate officials of a social responsibility other than to make as much money for their shareholders as possible
Stakholder Stockholder Shareholder
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NAA
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AICPA
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Social Accounting
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Social Responsibility Accounting
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Enterprise Theory
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SOP196
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SocioEconomic Operating – LinowesStatement Improvements
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Net Assets
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1AbagailMand Siegel D“Corporate Social Responsibility and FinancialPerformance Correlation or Misspecification” Strategic Management JournalVol12No 520002BallAOwenDand GrayR 2000 " External Transparency on Internal Capture ? The Role of Third Party Statements in Adding Value to Corporate Environmental Reports "Business Strategy and the EnvironmentVolgNo1January February 2000pp2152413DavissBennett“ Profits From Principles“ The FuturistMarch19994Dlynveld Peat and Goeder1996" Reporting on Environmental Performance Measurement " Journal of AccountancyVol13No2 7231996pp785Gallhofer Sonja and Haslam Jim 2007Exloring SocialPolitical and Economic dimensions of Accounting in the Global Context the Interational A SSOUNTING Standards Board and Accounting Disaggregation October 2007SocioEconomic Reviewvol5Issue 4pp 6336642007 6GrayR 2002 " The Social Accounting Project and Accounting Organizations and Society "Privileging Engagement ImaginingsNew Accountings and Pragmatism Over Critique ? "Accounting Organizations and SocietyVol27PP 2933317MasseBL1971 " Puzzled Businessmen Under New Methods of Cashring Success " < Wall Street JournalDecember 1971PP 788Owen and Adams 1996 " Accounting and Accountability – changes and Challenges in Corporate Social and Environmental Reporting Prentice – Hall19969OstlaandL1977" Attitudes of Managers Toward Corporate Social Responsibility " california Management ReviewVol 19 No 4PP 364910Tilt 1994" The Influence of External Pressure Groups on Corporate Social DisclosureSome Empirical Evidence "AccountingAuditing and Accountability JournalVol 7NO 4PP 567111Toms 2002 " firm ResourcesQuality Signals and Environmental Reputation some United Kingdom Evidence "British Accounting ReviewVol 34PP25728212 Zairi Mohammad “ Social Responsibility “ and impact on Society’TheTQMMagazineVol12No32000
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Likert
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SERVQUAL
٩٤
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Bolton1991
Brady2002 Zeithaml2000
Rao1996
Asubonteng1996 Parasurmanet al1985SERQUALParasurman
etal1985
٩٦
SERVPERF Cronin & Taylor1992
SERVQUAL SERPERF
Carman1990
SERVQUAL
٩٧
Grosby1979 Goetsch &Daric 1994
Philip & Hazlett1997
Kotler 1980
Stanton1999
٩٨
Gronroos1990
Berry etal1988
Lewis and Booms1993
Buzzell & Gal 1987
Croninon & Taylor1990
٩٩
١٠٠
Reymosa & Moores1995
Swan & Comb1976
Lehtinen & Lehtinen1982
Gronroos 1984
١٠١
Norman1984
Parasuraman et al 1985
1
2
3
4
5
6
١٠٢
7
8
910
Parasuraman et al1988
Tangible
Reliability 0 0
١٠٣
Berry et al1985
Responsiveness
Assurance
١٠٤
Empathy0
0 SERVQUAL
SERVPERF SERVQUAL
SERVQUAL Parasuraman et al 1985
١٠٥
SERVQUAL
Parasuraman
Parasuraman et al 1985 1
2
3
4
SERVQUAL
1993Zeithaml et al1988
١٠٦
SERVQUAL
1993 SERVQUAL Cronin & Taylor1992
SERVPERFSERV 1992 Cronin & Taylor QUAL SERVPERF
١٠٧
SERVQUALSERVPERF –
SERVPERF SERPERFBabakus & Boller199619931992BouldingStaelin& Zeithaml1993Mc Edris & AlGhais1996
AlexanderKaldenberg & Koeing1994 SERVQUAL SERVPERF
SERVQUAL SERVQUAL
SERVQUAL SERVQUAL
١٠٨
–
١٠٩
SERVQUALSERVPERF
SERVPERF SERVQUAL SERVQUAL
١١٠
SERV
QUAL
١١١
–
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190 37850%2009 1985 95% 5%
16020092755%50%95%
345 2009340050% 95%5%
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4 25Parasuraman et1988 SERVQUAL al15
5
SPSS SERVQUAL
Descriptive Statistics
١١٤
SERVQUALSplit–Half
١ -
٢ - ٣ - ٤ -
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0.800.70
0.89 0.82
0.93 0.91
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SERVQUAL
2 0.87 0.87 0.74 0.88
0.88 110116101
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١١٦
0.72 0.75
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SERVQUAL
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071 073 0.93
0.13 0.980.950.840.73 0.970.92
0.960.51 0.92 0.60
0.840.85 SERVQUAL
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SERVQUAL
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1.130.880.850.840.86
1.29 1.03 1.021.39 1.03 1.091.231.071.051.171.52
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١١٩
SERVQUAL
١٢٠
0.68 0.84 0.930.70
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0.77 SERVQUAL
١٢١
SERVQUAL
0
4
1.941.081.901.381.441.401.452.00
0.871.51
١٢٢
SERVQUAL
١ − ٢ −
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1.96 1.19 1.98
1.522.02 1.77 1.97 2.01
2.071.472.01 1.96 0.862.08
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1.97SERVQUAL
١٢٤
SERVQUAL
١٢٥
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–
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SERVPERFSERVQUAL
SERVQUAL
١٢٩
1AsubontengPMc ClearyK& SwanJSERVQUAL RevisedA Critical
Review of Service QualityThe Journal of Services MarketingVol10No61996PP6281
2BabakusEand BollerWAn Empirical Assessment of SERVQUAL ScaleJournal of Business ResearchVol24May 1992PP253268
3Berry et alServices Quality is PuzzleBusiness HorizonSeptemberOctober1988PP3543
4BerryLZeithamlVParasuramanAQuality Counts in Service TooBusiness HorizonsMayJune1985PP4452
5BoltonRand Drew JA Mulltistage Model of Customers> Assessment of Service Quality and ValueJournal of Consumer ResearchVol17No41991PP375384
6Boulding WStaelinKZeithamlVA Dynamic Process Model of Service QualityFrom Expectations to Behavioral InternationalJournal of Marketing ResearchVol30February 1993PP727
7BradyMCronin J and BrandRPerformanceOnly Measurement of Service QualityA Replication and ExtensionJournal of Business ResearchVol552002PP1731
8BuzzellRand CaleBThe PIMS Principles Linking Strategy to PerformanceNew YorkFree Press1987
9Carman JConsumer Perception of Service QualityAn Assessment of the SERVQUAL DimensionsJournal of RetailingVol66No11990PP3355
١٣٠
10 Cronin Jand TaylorSMeasuring Service QualityA Reexamination and ExtensionJournal of MarketingVol56July 1992PP568
11 Crosby PQuality is FreeMcGraw–Hill Book CompanyNew York1979P23
12EdrisAThabit & AlGhais MonaEducation Service Quality As Perceived by Kuwaiti ConsumerAn Application of the SERVPERF ScaleMiddle East Business ReviewVol1No11996PP2242
13 GoetschD& DaricS Introduction Total Quality International EditionPrentice HallNew York1994P2
14 GronroosCA Service Quality Model and it>s Marketing ImplicationsEuropean Journal of MarketingVol18No41984PP3144
15 GronroosCService Management and MarketingMass AchusettsLexington Books1990P65
16 GronroosCService Management and MarketingA Customer Relationship Management ApproachJohn Wiley & SonsLTD2000
17 KotlerPPrinciples of MarketingPrentice HallNew York1980P47718LehtinenJand LehtinenOService QualityA Study of Quality Dimen
sionUnpublished Working Paper Service Management InstituteHelsinkiFinland1982PP210240
19 LewisR and BoomsBThe Marketing Aspects of Service Quality In BerryLetAlEmerging Perspectives on Service MarketingChicagoAMA1993PP99107
20 McAlexanderJKaldenberg D& Koeing HService Quality MeasurementJournal of Health Car MarketingVol14No31994PP3440
21 NormanRService MeasurementNew YorkJohn Wily1984P3222ParasurmanAZeithamlVand BerryLA Conceptual Model of Serv
ice Quality and Its Implications for Future Research Journal of MarketingVol49Fall 1985PP4150
23 ParasurmanAZeithamlVand BerryLReassessment of Expectations as a Comparison Standard in Measuring Service QualityImplications for Future ResearchJournal of MarketingVol581994PP111124
24 ParasurmanAZeithamlVand BerryLSERVQUALA MultiItems Scale for Measuring Consumer Perceptions of Services QualityJournal of RetailingVol64No11988PP1240
25PhillipGHazlettSThe Measurement of Service QualityInternational Journal of Quality & Reliability ManagementVol14No31997PP260286
26RaoACarrLDambolenaLKoppRMartinJRafiF& SchlesingerPTotal Quality ManagementA Cross Functional PerspectiveJohn Wily & Sons1996P5
١٣١
27 ReymosoJ& MooresBTowards the Measurement of Internal Service QualityInternational ManagementVol6No31995PP6483
28 StantonWFundamentals of Marketing 1981In CowellDonaldThe Marketing of ServicesButterworth – Heinemann Ltd1999P441
29 Swan JCambLProduct Performance and Consumer SatisfactionA New ConceptJournal of MarketingApril 1976
30 Swiss JAdopting Total Quality Management TQM to Government Public AdministrationReview 52July – Aug1992P356
31 The America Society Public Administration53 Rd National Conference In ChicagoIllinois USAApril 11151992P1
32ZeithamlVService QualityProfitability and the Economic Worth of CustomersWhat We Know and What We Need to LearnAcademy of Marketing ServiceVol28No12000PP6785
33 ZeithamlV and BerryLParasurmanAThe Nature and Determinants of Customer Expectations of Service Journal of Academy of MarketingScienceVol21No11993
34 ZeithamlVBerryL& ParasuramanACommunication and Control Process in the Delivery of Service QualityJournal of MarketingVol52No2April1988PP3548
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