واکاوی ارزیابی اثربخشی نظام حاکمیت شرکتی در ایران مبتنی بر رویکرد داده بنیاد
کلمات کلیدی:
نظام حاکمیت شرکتی, ارزیابی اثربخشی, رویکرد داده بنیاد, فین تکچکیده
تحقیقات نظام حاکمیت شرکتی عمدتاً بر ورودیهای حاکمیت مؤثر متمرکز است، با این حال ما اطلاعات کمی در مورد نحوه نظارت و ارزیابی سیستمهای حاکمیتی شرکتها بهطور مداوم داریم. هدف این مقاله واکاوی ارزیابی اثربخشی نظام حاکمیت شرکتی در ایران مبتنی بر رویکرد داده بنیاد است. جامعه آماری این تحقیق شامل 11نفر صاحبنظر از خبرگان دانشگاهی و آشنا با موضوع مباحث حاکمیت شرکتی بود که با روش گلوله برفی انتخاب شدند و از مصاحبه برای گردآوری دادههای مورد نیاز استفاده گردید. مصاحبه این پژوهش با بهرهگیری از چارچوب CAR طراحی و به روش کیفی و رویکرد داده بنیاد تحلیل شدند. تحلیل دادهها با کدگذاری باز، محوری و انتخابی انجام شد و سرانجام به ارائه مدل نهایی شامل شش بعد اصلی و سی و دو بعد فرعی انجامید. نتایج نشان میدهد که الگوی ارزیابی اثربخشی نظام حاکمیت شرکتی در ایران حول مقوله محوری فین تک و نظارت قرار دارد که تحت تأثیر شرایط علی شکل میگیرد. این فرآیند با شرایط علی آغاز میگردد و موجب شکلگیری مقوله محوری میشود که با استفاده از راهبردها به افزایش شفافیت، پاسخگویی، بهبود کنترلهای داخلی، خلاقیت و بهینهسازی منابع کمک میکنند.
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حق نشر 2025 Zohreh Fahimnejad, Massoud Gholamzade Ledari, Hashem Nikomaram, Ghodratollah Talebnia (Author)

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