تأثير حوكمة الشركات في تطبيق المعيار المالي لمحاسبة الاستدامة FNO 101

المؤلفون

  • م.د. منى جبار محمد

DOI:

https://doi.org/10.31272/jae.i142.1043

الكلمات المفتاحية:

حوكمة الشركات، المعيار المالي لمحاسبة الاستدامة FNO 101

الملخص

             هدفت الدراسة إلى قياس تأثير حوكمة الشركات في تطبيق المعيار المالي لمحاسبة الاستدامةFNO 101 ,ولتحقيق هدف البحث اتبعت الدراسة المنهج الوصفي التحليلي بإستخدام الحزمة الاحصائية للعلوم الاجتماعية (SPSS) في تحليل البيانات واختبار الفرضيات، وتم توزيع الاستبانة على عدد من افراد العينة  وكان العدد مناسبًا لإجراء التحليل الإحصائي اذ بلغ عدد الاستبانات الموزعة 30 استبانة منها 28 استبانة صالحة للتحليل, وكانت اهم الاستنتاجات أن آليات الحوكمة تسهم في تحسين الأداء المالي مما يحسن من جودة الابلاغ المالي لتعزيز الثقة في البيانات المالية من خلال تطبيق مؤشرات الحوكمة وفق معايير (GRI). فضلا عن ان تطبيق المعيار المالي لمحاسبة الاستدامة FNO 101 يسهم في تحسين الأداء المالي للمصارف التجارية المدرجة في سوق العراق للأوراق المالية. وكان من أهم التوصيات ضرورة التزام الوحدات الاقتصادية بتطبيق قواعد الحوكمة وتطبيق المعيار المالي لمحاسبة الاستدامة FNO 101  وتعميق المفاهيم وتطويرها, من خلال عقد الدورات التدريبية المتخصصة للعاملين فيها ,وزيادة مستوى الإفصاح والشفافية في التقارير المالية ,واتاحتها لجميع أصحاب المصلحة لإعطاء المساهمين والمستثمرين الأمان لأموالهم المستثمرة في هذه الوحدات, والعمل على نشر مفهوم وثقافة الحوكمة والمعيار المالي لمحاسبة الاستدامة FNO 101 بشكل أوسع لدى كافة الأطراف ذات العلاقة, وإصدار النشرات والتعليمات التي تعكس مفاهيمهما وتطبيقاتهما.

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التنزيلات

منشور

2024-05-26

إصدار

القسم

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