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العنوان
Enhancing capital budgeting through embedding sustainability /
الناشر
Amira Elsayed Mohamed Ismael ,
المؤلف
Amira Elsayed Mohamed Ismael
هيئة الاعداد
باحث / Amira Elsayed Mohamed Ismael
مشرف / Hanafi Zaki Eid
مشرف / Zain Al-Abedein Saed Hasan
مشرف / Mohamed Mahmoud Yousef
تاريخ النشر
2019
عدد الصفحات
88 Leaves ;
اللغة
الإنجليزية
الدرجة
الدكتوراه
التخصص
المحاسبة
تاريخ الإجازة
21/8/2019
مكان الإجازة
جامعة القاهرة - كلية التجارة - Accounting
الفهرس
Only 14 pages are availabe for public view

from 106

from 106

Abstract

Investment is one of the important strategic decisions for all organizations. To chose an investment, the organization is evaluating all proposals through using capital budgeting. Although capital budgeting has very important role in the evaluation process, but it depends on financial quantitative method that ignores other non-financial information that may affect the decision. However, given the growing global awareness about the environmental and social effects of the organizations and its activities has created the need to have a model that contains the financial indicators as well as social, environmental and other economic indicators.These indicators are the three pillars of sustainable development. Using multi goal programming, the researcher has suggested model to embed sustainability pillars in the budgeting process. By applying this model to a private Egyptian company the suggested model has proved its applicability