ﺩﺭﺍﺴﺔ - St Clements University
ﺩﺭﺍﺴﺔ - St Clements University
ﺩﺭﺍﺴﺔ - St Clements University
You also want an ePaper? Increase the reach of your titles
YUMPU automatically turns print PDFs into web optimized ePapers that Google loves.
ﻥﻭﺩ ﺔﻠﻤﺎﺸﻟﺍ ﺓﺩﻭﺠﻟﺍ ﺓﺭﺍﺩﺇ ﻡﻭﻬﻔﻤ ﻥﻤﻀ ﹰﺎﻤﺩﻘﺘ ﺕﺯﺭﺤﺃ ﺔﺴﺴﺅﻤ ﻭﺃ ﺔﻌﻤﺎﺠ ﻥﻤ ﻙﺎﻨﻫ<br />
ﺔﻠﻤﺎﺸﻟﺍ ﺓﺩﻭﺠﻟﺍ<br />
ﺓﺭﺍﺩﻹ ﺩﻴﺭﺃ ﺍﺫﺈﻓ<br />
( Costing, 1994)<br />
. ﺔﻴﻟﺎﻋ ﺔﻴﺭﺍﺩﺇ ﺓﺭﺩﻗ ﺕﺍﺫ ﺓﺩﺎﻴﻗ<br />
ﺔﻴﻤﻴﻠﻌﺘﻟﺍ ﺕﺎﺴﺴﺅﻤﻟﺍ ﺀﺎﺴﺅﺭ ﻰﻠﻋ ﻥﻴﻌﺘﻴﻓ ،ﻲﻌﻤﺎﺠﻟﺍ ﻡﺭﺤﻟﺍ ﻕﺎﻁﻨ ﻲﻓ ﺡﺎﺠﻨﻟﺍ ﻰﻘﻠﺘ ﻥﺃ<br />
ﻥﺃ ﹰﺎﻀﻴﺃ ﻡﻬﻴﻠﻋ ﻲﻐﺒﻨﻴ لﺒ ﺏﺴﺤﻓ ﻲﺤﻼﻁﺼﻻﺍ ﺎﻫﺎﻨﻌﻤﻭ ﺎﻬﻘﻴﺒﻁﺘ ﺔﻴﻨﺎﻜﻤﺈﺒ ﺍﻭﺜﺒﺸﺘﻴ ﻻﺍ<br />
ﻥﻭـﻜﺘ ﺙـﻴﺤﺒ ﹰﺎـﻋﺭﺎﺒ ﹰﺍﺩﺍﺩﻋﺇ ﺔﻠﻤﺎﺸﻟﺍ ﺓﺩﻭﺠﻟﺍ ﺓﺭﺍﺩﺇ ﺫﻴﻔﻨﺘ ﺔﻴﻠﻤﻋ ﺩﺍﺩﻋﺇ ﻰﻠﻋ ﺍﻭﻠﻤﻌﻴ<br />
ﺓﺭﺍﺩﺇ ﻕـﻴﺒﻁﺘﺒ ﺀﺩـﺒﻟﺍ ﺏـﻠﻁﺘﻴ ﺎﻤﻜ<br />
( Mohrman, 1989)<br />
. ﺔﻴﻤﻴﺩﺎﻜﺃ<br />
ﺔﺌﻴﺒﻟ ﺔﻤﺌﻼﻤ<br />
،ﺔـﻤﻅﻨﻤﻟﺍ ﻊـﻗﺍﻭﻟ ﺔﻠﻤﺎﺸ ﺔﻘﻴﻗﺩ ﺕﺎﻤﻭﻠﻌﻤ لﻤﺸﺘ ﺕﺎﻨﺎﻴﺒﻠﻟ ﺓﺩﻋﺎﻗ ﺭﻓﻭﺘ ﺔﻠﻤﺎﺸﻟﺍ ﺓﺩﻭﺠﻟﺍ<br />
لﻜﺸـﺒ ﺕﺎﻴﻠﻤﻌﻟﺍ ﺯﺎﺠﻨﺇ ﺕﺎﺒﻭﻌﺼﻭ ،ﺎﻬﻨﻤ ﻥﻴﺩﻴﻔﺘﺴﻤﻟﺍ ﻥﻤﻭ ،ﺎﻬﻤﺩﻘﺘ ﻲﺘﻟﺍ ﺕﺎﻤﺩﺨﻟﺍﻭ<br />
ﺔـﻌﻗﻭﺘﻤﻟﺍﻭ<br />
ﺔـﻤﺌﺎﻘﻟﺍ ﺕﻼﻜﺸـﻤﻟﺍ ﺩـﻴﺩﺤﺘﻭ ،ﺔﻤﻅﻨﻤﻟﺍ ﻊﻗﺍﻭ ﻡﻴﻴﻘﺘ ﻥﻤﻀﻴ ﺎﻤﺒ ،ﻕﻴﻗﺩ<br />
ﺓﺭﺍﺩﺇ ﻕـﻴﺒﻁﺘ ﺔـﻴﻠﻤﻋ ﺭـﻤﺘﻭ<br />
: ﻲﻠﻴ ﺎﻤﺒ<br />
( 1996)<br />
. ﻡﻭﻬﻔﻤﻟﺍ ﺍﺫﻫ ﻲﻨﺒﺘ ﻰﻟﺍ ﺔﻤﻅﻨﻤﻟﺍ ﻊﻓﺩﺘ ﻲﺘﻟﺍ ﺏﺎﺒﺴﻷﺍﻭ<br />
ﻥﺴﺤﻤﻟﺍ ﺩﺒﻋ ﺎﻫﺩﺭﻭﺃ ﺔﻴﺴﺎﺴﺃ لﺤﺍﺭﻤ ﺱﻤﺨﺒ ﺔﻠﻤﺎﺸﻟﺍ ﺓﺩﻭﺠﻟﺍ<br />
ﺔـﻠﺤﺭﻤﻟﺍ ﻩﺫﻫ ﻲﻓﻭ ﺔﻠﻤﺎﺸﻟﺍ ﺓﺩﻭﺠﻟﺍ ﺓﺭﺍﺩﺇ ﺔﻔﺴﻠﻔﻟ ﺓﺭﺍﺩﻹﺍ ﻲﻨﺒﺘﻭ ﻉﺎﻨﺘﻗﺍ ﺔﻠﺤﺭﻤ<br />
ﻥـﻤﻭ ﺔﻠﻤﺎﺸـﻟﺍ ﺓﺩﻭـﺠﻟﺍ ﺓﺭﺍﺩﺇ ﻡﺎﻅﻨ ﻕﻴﺒﻁﺘ<br />
ﻲﻓ ﺎﻬﺘﺒﻏﺭ ﺔﺴﺴﺅﻤﻟﺍ ﺓﺭﺍﺩﺇ ﺭﺭﻘﺘ<br />
ﻥـﻋ ﺔﺼﺼﺨﺘﻤ ﺔﻴﺒﻴﺭﺩﺘ ﺞﻤﺍﺭﺒ ﻲﻘﻠﺘﺒ ﺔﺴﺴﺅﻤﻟﺎﺒ ﻥﻴﺭﻴﺩﻤﻟﺍ ﺭﺎﺒﻜ ﺃﺩﺒﻴ ﻕﻠﻁﻨﻤﻟﺍ<br />
. ﺎﻬﻴﻟﺇ ﺩﻨﺘﺴﻴ ﻲﺘﻟﺍ ﺉﺩﺎﺒﻤﻟﺍﻭ ﻪﺘﺎﺒﻠﻁﺘﻤﻭ ﻪﺘﻴﻤﻫﺃﻭ ﻡﺎﻅﻨﻟﺍ ﻡﻭﻬﻔﻤ<br />
لـﻜﻴﻬﻟﺍ ﺩـﻴﺩﺤﺘﻭ ﺫﻴﻔﻨﺘﻠﻟ ﺔﻴﺫﻴﻔﻨﺘﻟﺍ ﻁﻁﺨﻟﺍ ﻊﻀﻭ ﻡﺘﻴ ﺎﻬﻴﻓﻭ<br />
: ﻁﻴﻁﺨﺘﻟﺍ ﺔﻠﺤﺭﻤ<br />
. ﻡﺎﻅﻨﻟﺍ ﻕﻴﺒﻁﺘﻟ ﺔﻤﺯﻼﻟﺍ<br />
ﺩﺭﺍﻭﻤﻟﺍﻭ ﻡﺌﺍﺩﻟﺍ<br />
ﻲـﺘﻟﺍﻭ ﺔﻤﺎﻬﻟﺍ ﺕﻻﺅﺎﺴﺘﻟﺍ ﺽﻌﺒﺒ ﻡﻴﻭﻘﺘﻟﺍ ﺔﻴﻠﻤﻋ ﺃﺩﺒﺘ ﺎﻤ ﺎﺒﻟﺎﻏﻭ<br />
: ﻡﻴﻭﻘﺘﻟﺍ ﺔﻠﺤﺭﻤ<br />
ﺓﺭﺍﺩﺇ ﻕﻴﺒﻁﺘ ﻲﻓ ﺀﺩﺒﻠﻟ ﺔﺒﺴﺎﻨﻤﻟﺍ ﺔﻴﻀﺭﻷﺍ ﺔﺌﻴﻬﺘ ﺎﻬﻴﻠﻋ ﺔﺒﺎﺠﻹﺍ ﺀﻭﻀ ﻲﻓ ﻥﻜﻤﻴ<br />
ﺔـﻴﻠﻤﻌﺒ<br />
ﻡﻬﻴﻟﺇ ﺩﻬﻌﻴﺴ ﻥﻴﺫﻟﺍ ﺩﺍﺭﻓﻻﺍﺭﺎﻴﺘﺨﺍ ﻡﺘﻴ ﺔﻠﺤﺭﻤﻟﺍ ﻩﺫﻫ ﻲﻓ<br />
. ﺔﻠﻤﺎﺸﻟﺍ ﺓﺩﻭﺠﻟﺍ<br />
: ﺫﻴﻔﻨﺘﻟﺍ ﺔﻠﺤﺭﻤ<br />
ﺓﺩﻭـﺠﻟﺍ ﺓﺭﺍﺩﺈـﺒ ﺔـﻘﻠﻌﺘﻤﻟﺍ ﺏﻴﺭﺩﺘﻟﺍ لﺌﺎﺴﻭ ﺙﺩﺤﺍ ﻰﻠﻋ ﻡﻬﺒﻴﺭﺩﺘ ﻡﺘﻴﻭ ﺫﻴﻔﻨﺘﻟﺍ<br />
.<br />
ﺔﻠﻤﺎﺸﻟﺍ<br />
: ﻻﻭﺃ<br />
: ﺎﻴﻨﺎﺜ<br />
: ﺎﺜﻟﺎﺜ<br />
: ﺎﻌﺒﺍﺭ
Change language