Basic Informations

C.V

PERSONAL DATA DATE of BIRTH 17 May 1985 ADDRESS - 27 E Wallfield Crescent, Aberdeen, UK - Fayoum, Egypt PHONE 002/01010972108 – 01127450953 – 0842158131 E-Mail a_diab85@yahoo.com; r01aand@abdn.ac.uk WORK EXPERIENCE 2015 Tutor at University of Aberdeen, Business School ? Making tutorials in the subjects of accounting and entrepreneurship, management accounting, financial accounting, and cost accounting ? Marking 2014 Invigilator at University of Aberdeen, Business School 2008- 2012 Teaching Assistant in Faculty of Commerce, Beni Suef University, Egypt ? Teaching subjects such as: Tax accounting, Cost accounting, Management accounting, Auditing, and Financial accounting ? Marking and invigilation 2007-2008 C r e dit Analyst in the National Societe General Bank, Egypt ? Financial and business analysis to assess the creditability of the anticipated and current customers EDUCATION 2016 PhD in Accountancy in University of Aberdeen, University of Aberdeen, UK ? Title: The Social Embeddedness of Management Accounting and Control Practices: A Case from a Developing Country Supervisor: Dr Chandana Alawattage & Dr Ndubuis Anomelechi 2011 Master of Science, University of Beni Suef, Egypt ? Title: A Framework to align strategic efficiency and performance improvement using the integration of activity base costing and non-financial performance measurements-An applied study ? Supervisor: Prof/ Mohamed Mustafa El-Gebale 2008 Pre-master in accounting, Cairo University, Egypt ? Degree: Very good 2006 BSc of commerce from Faculty of commerce, Accounting Dept. Beni Suef University, Egypt ? Honor degree

Master Title

A Framework to Align Strategic Efficiency and Performance Improvement Using the Integration of Activity Based Costing and Non-Financial Performance Measurements (An Applied Study)

Master Abstract

Companies are now operating in an intensive competitive environment and there is shortage of the information needed by most organizations. This study introduces the integration of activity-based costing system and the balanced scorecard approach in an attempt to make such information available to the organization. The main objective of the research is to investigate the impact of applying both ABC and BSC upon the performance of the organization and on improving the efficiency of the business. The research worked mainly to answer the following main questions; do the companies which adopt both ABC and BSC show better performance and efficiency in implementing their strategies than those companies that do not adopt any of them or just adopt one tool of them? Does the adoption of the ABC system positively affect the four BSC perspectives? Do the ABC system and the BSC approach have a significant effect upon improving both performance of the organization and business efficiency? Information will be collected through questionnaire responses from a random sample of service business units (banks) and manufacturing firms (food). Sample size was 138 (69 for each sector). Response rate was 68% in banks and 74% in food industries firms. The research results mainly indicated that the ABC system positively influences the BSC approach. Further, it was found that ABC and BSC have a role in improving the performance of the organization. Also, unlike ABC, BSC can enhance business efficiency. Finally, with regard to the difference between the banks and the food industries companies in terms of adopting ABC and BSC, it is found that there is little difference between them. The only two noticed differences were the impact of ABC upon the internal business processes perspective of BSC for the favor of banks and the impact of ABC upon the learning and growth perspectives of BSC for the favor of food industries companies.

PHD Title

The Social Embeddedness of Management Accounting and Control Practices: A Case from a Developing Country

PHD Abstract

This thesis explores the influence of traditional institutions on dominant economic institutions and on formal organisational practices. The aim is to provide a cultural, political and economic explanation of management control practices in a rural Egyptian agro-manufacturing setting. It delineates the state of ‘institutional complexity’ in an organisational field. Exploring inherent political volatility at the macro level, the work also investigates political aspects of economic organisations and the intermediary role of individuals who deal with these institutions. Theoretically, it triangulates institutional logics and labour process theories, linking higher-order institutions with mundane labour practices observed in the case study. It shows how workers use cultural institutions in resisting management, and how various institutional logics interact in shaping the company’s management control practices. The institutional logics perspective helps capture the heterogeneity in the organisation, and clarifies how management control practices may carry a range of cultural meanings. Methodologically, the thesis adopts a post-positivistic case study approach. Empirical data were solicited in a village community, where sugar beet farming and processing constitutes the main economic activity underlying its livelihood. This traditional communal setting enabled the researcher to capture the influence of multiple institutional logics on organisational practices. Data were collected through a triangulation of interviews, documents and observations. The thesis concludes that, especially in LDCs agro-manufacturing settings, societal institutions play a central role not only in the design and implementation of management control systems but also in the mobilisation of labour resistance. Control can be effectively practiced, and be resisted, through such social systems. This thesis affirms the influence of individual agency and subjectivity on institutional logics. It contributes to literature by investigating institutional logics in a traditional communal context, in contrast to the highly investigated Western contexts; depicting the state of ‘institutional multiplicity’ in the field; and providing an inclusive definition of the social in the area of management accounting.