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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

٥٣

WonnacottPaul & WonnacottRonald 1979EconomicsMcGrawHillLondon

World Fact Book 2006Economy Overview of Saudi ArabiaWashington DCwwwciagovfactbook goessahtm1

httptwsyatnetforumshowthreadhttpwwwzawyacomMiddle East Business and Company DirectoryApril2008

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Abgail McWilliams and Donald Siegel 2000

Sonja GallhoferJim Haslam 2007

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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

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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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Bolton1991

Brady2002 Zeithaml2000

Rao1996

Asubonteng1996 Parasurmanet al1985SERQUALParasurman

etal1985

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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

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SERVPERF SERPERFBabakus & Boller199619931992BouldingStaelin& Zeithaml1993Mc Edris & AlGhais1996

AlexanderKaldenberg & Koeing1994 SERVQUAL SERVPERF

SERVQUAL SERVQUAL

SERVQUAL SERVQUAL

١٠٨

–

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SERVPERF SERVQUAL SERVQUAL

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SERV

QUAL

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190 37850%2009 1985 95% 5%

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Descriptive Statistics

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١٢٢

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1.96 1.19 1.98

1.522.02 1.77 1.97 2.01

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1.97SERVQUAL

١٢٤

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١٢٥

١٢٦

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–

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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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" "

٢٩٦

" "

٢٩٧

– –

٢٩٨

– – –

–

– –

– – – – –

–

– –