الفهرس 
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Abstract
This thesis aims to cross the gap between management accounting and financial accounting, specifically, the role of performance management in improving financial reporting, and, in turn, enhancing accountability of public universities. This was achieved through elaborating how a management accounting approach, the balanced scorecard (BSC), can be used to develop an accountability index for Cairo University. The researcher first discussed financial reporting as well as accountability in public institutions, with special focus on universities. Previous studies agreed that universities accountability could be enhanced through improving financial reporting. Consequently, a case study was used to gather more detailed information concerning financial reporting in Egyptian public universities. Interviews were conducted with representatives from the Egyptian ministry of finance concerning the budget of Cairo University. Moreover, non-financial information was determined through content analysis of Cairo University’s website. The researcher then developed an accountability index for Cairo University through 8 steps, based on the results of the case study, the announced mission and strategic . objectives of the university, as well as previous studies and criteria used in ranking universities. After that, the developed index was applied to the faculty of commerce and to Georgia program; in order to elaborate how a university’s accountability index could be applied to different faculties and programs. It was concluded that the BSC could be used in improving financial reporting and, in turn, enhancing the accountability of universities, by including non-financial information besides financial. The researcher recommends disseminating the strategic objectives of the ministry of higher education; in such a way to be able to set strategic objectives for Egyptian universities that serve that of the ministry. Based on it, further studies could extend this idea by setting an index applicable to all Egyptian public universities.