A Model for Corporate Governance in Iranian Banks

Objective: Regarding the nature of banks in the economy, establishing corporate governance based on a comprehensive and unique model is of particular importance. This study aims to present an indigenous model for Iranian banks and determine and classify its dimensions, components, and indicators. Me...

Descripción completa

Guardado en:

Detalles Bibliográficos
Autores principales:	Jafar Babajanei, Mohammad Marfou, Abootaleb Naeimi
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2020
Materias:	corporate governance systematic thinking banks stakeholders accountability Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/2cb800c93d2a48dabd55467a42f722f1
Etiquetas:	Agregar Etiqueta Sin Etiquetas, Sea el primero en etiquetar este registro!

id	oai:doaj.org-article:2cb800c93d2a48dabd55467a42f722f1
record_format	dspace
spelling	oai:doaj.org-article:2cb800c93d2a48dabd55467a42f722f12021-11-04T19:56:10ZA Model for Corporate Governance in Iranian Banks2008-89142476-292X10.22103/jak.2020.14544.3049https://doaj.org/article/2cb800c93d2a48dabd55467a42f722f12020-07-01T00:00:00Zhttps://jak.uk.ac.ir/article_2512_d9633bf7a1c4eac8e4a9f3a96ffcf903.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XObjective: Regarding the nature of banks in the economy, establishing corporate governance based on a comprehensive and unique model is of particular importance. This study aims to present an indigenous model for Iranian banks and determine and classify its dimensions, components, and indicators. Method: The theoretical foundation and background of this research were reviewed, using the latest domestic and international standards of different banking systems around the world. Then, by collecting them, a basic corporate governance model was formulated in a systematic thinking framework and was examined by 110 experts, using a fuzzy Delphi method. Results: Based on the analysis of the views of experts, the systemic model, and its 19 components and 153 indicators were verified, using a systematic thinking framework within four dimensions of environmental factors, inputs, processes, and goals. The experts' views rejected nine environmental indicators, one process indicator, and seven inputs indicators. Conclusion: The final model in this study, concerning its comprehensiveness and breadth in all dimensions, can provide a criterion for establishing corporate governance in the banks and assessing their status.Jafar BabajaneiMohammad MarfouAbootaleb NaeimiShahid Bahonar University of Kermanarticlecorporate governancesystematic thinkingbanks stakeholdersaccountabilityAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 11, Iss 2, Pp 1-29 (2020)
institution	DOAJ
collection	DOAJ
language	FA
topic	corporate governance systematic thinking banks stakeholders accountability Accounting. Bookkeeping HF5601-5689
spellingShingle	corporate governance systematic thinking banks stakeholders accountability Accounting. Bookkeeping HF5601-5689 Jafar Babajanei Mohammad Marfou Abootaleb Naeimi A Model for Corporate Governance in Iranian Banks
description	Objective: Regarding the nature of banks in the economy, establishing corporate governance based on a comprehensive and unique model is of particular importance. This study aims to present an indigenous model for Iranian banks and determine and classify its dimensions, components, and indicators. Method: The theoretical foundation and background of this research were reviewed, using the latest domestic and international standards of different banking systems around the world. Then, by collecting them, a basic corporate governance model was formulated in a systematic thinking framework and was examined by 110 experts, using a fuzzy Delphi method. Results: Based on the analysis of the views of experts, the systemic model, and its 19 components and 153 indicators were verified, using a systematic thinking framework within four dimensions of environmental factors, inputs, processes, and goals. The experts' views rejected nine environmental indicators, one process indicator, and seven inputs indicators. Conclusion: The final model in this study, concerning its comprehensiveness and breadth in all dimensions, can provide a criterion for establishing corporate governance in the banks and assessing their status.
format	article
author	Jafar Babajanei Mohammad Marfou Abootaleb Naeimi
author_facet	Jafar Babajanei Mohammad Marfou Abootaleb Naeimi
author_sort	Jafar Babajanei
title	A Model for Corporate Governance in Iranian Banks
title_short	A Model for Corporate Governance in Iranian Banks
title_full	A Model for Corporate Governance in Iranian Banks
title_fullStr	A Model for Corporate Governance in Iranian Banks
title_full_unstemmed	A Model for Corporate Governance in Iranian Banks
title_sort	model for corporate governance in iranian banks
publisher	Shahid Bahonar University of Kerman
publishDate	2020
url	https://doaj.org/article/2cb800c93d2a48dabd55467a42f722f1
work_keys_str_mv	AT jafarbabajanei amodelforcorporategovernanceiniranianbanks AT mohammadmarfou amodelforcorporategovernanceiniranianbanks AT abootalebnaeimi amodelforcorporategovernanceiniranianbanks AT jafarbabajanei modelforcorporategovernanceiniranianbanks AT mohammadmarfou modelforcorporategovernanceiniranianbanks AT abootalebnaeimi modelforcorporategovernanceiniranianbanks
_version_	1718444581291294720

A Model for Corporate Governance in Iranian Banks

Ejemplares similares