دراسة مقارنة لنظم المحاسبية في التعليم الثانوي العام في كل من الولايات المتحدة الأمريكية وفنلندا وإمكانية الإفادة منها في مصر
The purpose of the present study is to analyze and investigate the intellectual framework of the educational accounting systems in secondary education and recognize the experiments of United States of America and Finland in this field, in addition to identifying the most important procedures implemented by the two countries for applying educational accounting at secondary stage. Throughout using the comparative research design and according to G.Bereday's style in investigating the comparative educational studies, the reality of secondary education and its relationship to the forces and cultural factors affecting the nature of educational accounting systems in these two countries are identified. In conclusion, the researcher has set some suggested mechanisms that seek to improve educational accounting systems in the Arab Republic of Egypt in the light of the experiences and experiments of the comparative countries. The most prominent mechanisms are as follows: There is a strong system of accounting in both the centralized and decentralized modules of education. (Published abstract)