نوع مقاله : مقاله پژوهشی
نویسندگان
1 استادیار، گروه حسابداری، واحد نیشابور، دانشگاه آزاد اسلامی، نیشابور، ایران نویسنده مسئول
2 گروه حسابداری، واحد سبزوار، دانشگاه آزاد اسلامی، سبزوار، ایران.
3 استادیار، گروه حسابداری، واحد نیشابور، دانشگاه آزاد اسلامی، نیشابور، ایران
4 دانشیار، گروه حسابداری، واحد نیشابور، دانشگاه آزاد اسلامی، نیشابور، ایران.
چکیده
کلیدواژه‌ها
عنوان مقاله [English]
نویسندگان [English]
In modern-day societies and economies, companies and corporations play a key role in
development of any country. This century, however, has witnessed crimes, corruptions,
and inefficiency of the board of directors of large corporations, imposing heavy social,
economic and political burdens on the country. A close and precise evaluation has indicated
that the problems have occurred for lack of measures by corporate governance. In
corporate governance, the two theories of "agency" and "s tewardship" with opposing hypotheses
on "model of man" propose different s tructures for the boards of directors of the
corporations. This research paper pursues a critical approach to these non-native theories
and while clarifying Islamic attitude toward "model of man", presents an Islamic-Iranian
pattern for the role of the board of directors. Results of this s tudy indicate that in Islamic
approach, all board members are endowed with roles for supervision and consultation.
Moreover, both material and spiritual aspects of man are causes of motivation in our
s tudy. Also, in addition to boos ting self-control, there is a need for control from outside
the corporation. Therefore, based on the Islamic-Iranian model of board of directors, the
presence of both executive and non-executive members of the board with high level of
self-control and s trong belief in responsiveness to God will be good for preventing fraud
and corruption, improving the performance of corporations and progress of the country
کلیدواژه‌ها [English]
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