سیویلیکا را در شبکه های اجتماعی دنبال نمایید.

Board of Directors and General Manager Role in Organization Governance and Attention to Board of Directors’ Characteristics Components

Publish Year: 1397
Type: Journal paper
Language: English
View: 310

This Paper With 10 Page And PDF Format Ready To Download

Export:

Link to this Paper:

Document National Code:

JR_IJOL-7-2_004

Index date: 22 February 2020

Board of Directors and General Manager Role in Organization Governance and Attention to Board of Directors’ Characteristics Components abstract

Board of directors and General Manager are considered the most important factors in control and supervision on firm management and shareholders’ resources protection. The board of directors main responsibility is to set up efficient governance on the firm affairs in alignment with shareholders interests and balance in the interests of its different beneficiaries including customers, staff, investors and local societies, to provide independent supervision on executive directors’ function, and to challenge the commercial decisions and strategy of executive management. Board of directors is the ultimate responsible for operations and financial health of the firm as well . Studies about board of directors’ characteristics can be divided into two domains of components associated with board of directors characteristics and its effect on other variables. The current gap in literature creates motivations for this study. No comprehensive study has been initially existed so far in terms of the board of directors characteristics measurement. Issues associated with measurement in social sciences and board of directors characteristics scales have been rarely discussed in accounting literature. However, this study fills these gaps in literature and prepares a wide review of board of directors characteristics scales existing in accounting literature. Furthermore, this review discusses the existing measurement issues in the board of directors characteristics concept and prepares recommendations for considering the current issues in the future research.

Board of Directors and General Manager Role in Organization Governance and Attention to Board of Directors’ Characteristics Components Keywords:

Board of Directors Characteristics , Organization Governance , Organization Function

Board of Directors and General Manager Role in Organization Governance and Attention to Board of Directors’ Characteristics Components authors

Ali Taghavi Moghaddam

Department of Accounting, Neyshabur Branch, Islamic Azad University, Neyshabur, Iran

Abolghassem Massihabadee

Department of Accounting, Sabzevar Branch, Islamic Azad University, Sabzevar, Iran

Mohamadreza Shorvarzi

Department of Accounting, Neyshabur Branch, Islamic Azad University, Neyshabur, Iran

Alireza Mehrazeen

Department of Accounting, Neyshabur Branch, Islamic Azad University, Neyshabur, Iran