نوع مقاله : مقاله پژوهشی
1 گروه حسابداری، واحد کرمانشاه، دانشگاه آزاد اسلامی، کرمانشاه، ایران
2 گروه مدیریت، واحد کرمانشاه، دانشگاه آزاد اسلامی، کرمانشاه، ایران
عنوان مقاله [English]
Corporate Governance Has Been Endorsed by Almost All Business Communities and Companies as One of the Main Factors In Improving The Company's Financial Performance.
On the other hand, Corporate Scandals Around the World Have Led to More Emphasis on the Need to Upgrade and Reform the Corporate Governance System at the International Level, and The Importance of The Issue is That Corporate Governance in any Country can be a Function of Specific Variables of That Society. Therefore, the Purpose of This Study is to Investigate and Determine The Dimensions and Components Required to Develop a Corporate Governance Model That is In Accordance With Islamic Principles and Standards. Therefore, all available and related sources related to the issue of corporate governance until 1399 (2021) have been studied. For this purpose, to review the sources, the hybrid technique and the seven-step method of Sandlowski and Barroso using the coding of dimensions and components have been used. Therefore, after systematically reviewing the texts and selecting sources related to using the index (CAPA), considering international models of corporate governance and their compliance with Islamic principles and standards, dimensions of corporate governance in the Islamic paradigm are identified, and components of corporate governance from the perspective Islamic principles have been introduced. The results of the research show the effectiveness of the dimensions of social commitment, accountability, transparency and decision-making, which, if the desired ethical principles are observed using Islamic supervision, guarantees the goals of optimal and desirable corporate governance