رتبه بندی سودمندی شاخص‌های نظام راهبری در راستای نظریه ی ذینفعان

ﻧﻈﺎم راﻫﺒﺮی ﺷﺮﮐﺘﯽ ، ارﺗﺒﺎط ﺑﯿﻦ ﺷﺮﮐﺖ و ذﯾﻨﻔﻌﺎن آن را ﺗﻌﯿﯿﻦ، ﮐﻨﺘﺮل و ﻫﺪاﯾﺖ ﻣﯽ ﮐﻨﺪ. اﯾﻦ ﺳﯿﺴﺘﻢ ، ﻣﯽ ﺗﻮاﻧﺪ ﻣﻮﺟﺐ ﺑﻬﺒﻮد ﻋﻤﻠﮑﺮد ﺷﺮﮐﺖ و در ﻧﺘﯿﺠﻪ رﻓﺎه اﺟﺘﻤﺎﻋﯽ را ﺑﺮای ذﯾﻨﻔﻌﺎن ﻓﺮاﻫﻢ آورد. از اﯾﻦ رو ، ﻫﺪف اﯾﻦ ﻣﻘﺎﻟﻪ آن اﺳﺖ ﺗﺎ از دﯾﺪﮔﺎه ذﯾﻨﻔﻌﺎن، ﺷﺎﺧﺺﻫﺎی ﻧﻈﺎم راﻫﺒﺮی ﺷﺮﮐﺘﯽ را از ﻟﺤﺎظ ﺳﻮدﻣﻨﺪی آن ﻫﺎ رﺗﺒﻪ ﺑﻨﺪی ﻧﻤﺎﯾﺪ. ﺑﺮای اﯾﻦ ﻣﻨﻈﻮر، از روش دﻟﻔﯽ ﺑﺮای ﺗﺪوﯾﻦ ﺳﺌﻮاﻻت ﭘﺮﺳﺸﻨﺎﻣﻪ اﺳﺘﻔﺎده ﺷﺪه اﺳﺖ. در اﯾﻦ ﭘﮋوﻫﺶ ﺗﻌﺪاد 196 ﭘﺮﺳﺸﻨﺎﻣﻪ ﺑﯿﻦ اﻓﺮاد ﺣﺴﺎﺑﺪاران ، ﺣﺴﺎﺑﺮﺳﺎن و ﮐﺎرﺷﻨﺎﺳﺎن ﺑﻮرس اوراق ﺑﻬﺎدار ﺑﻪ ﺷﯿﻮه ﺗﺼﺎدﻓﯽ ﺗﻮزﯾﻊ و دادهﻫﺎی اﺳﺘﺨﺮاج ﺷﺪه از آﻧﻬﺎ ﺑﺎ اﺳﺘﻔﺎده از ﻣﺪل ﻣﻌﺎدﻻت ﺳﺎﺧﺘﺎری، ﻣﻮرد ﺗﺠﺰﯾﻪ و ﺗﺤﻠﯿﻞ ﻗﺮار ﮔﺮﻓﺘﻪ اﺳﺖ. ﻧﺘﺎﯾﺞ ﭘﮋوﻫﺶ ﻧﺸﺎن ﻣﯽدﻫﺪ، ﺷﺎﺧﺺﻫﺎی ﻧﻈﺎم راﻫﺒﺮی در ﺷﺮﮐﺖﻫﺎی ﭘﺬﯾﺮﻓﺘﻪ ﺷﺪه در ﺑﻮرس اوراق ﺑﻬﺎدار زﻣﺎﻧﯽ ﺳﻮدﻣﻨﺪ ﺧﻮاﻫﺪ ﺑﻮد ﮐﻪ ﺑﺮای اﺳﺘﻘﺮار آن ﺑﻪ ﻣﻮﺿﻮع اﺧﻼق و ﻣﻮﺿﻮﻋﺎت ﻣﺮﺗﺒﻂ ﺑﺎ آن اﻫﻤﯿﺖ داده ﺷﻮد. اﻧﺘﺸﺎر ﮔﺰارشﻫﺎ درﺑﺎرهی ﻣﺴﺌﻮﻟﯿﺖ اﺟﺘﻤﺎﻋﯽ ﺷﺮﮐﺖ، ﺗﺸﮑﯿﻞ ﮐﻤﯿﺘﻪ اﺧﻼق در واﺣﺪﻫﺎی ﺗﺠﺎری، ﺗﺪوﯾﻦ ﻣﻨﺸﻮر اﺧﻼﻗﯽ ﮐﺎرﮐﻨﺎن و رﺳﯿﺪﮔﯽ ﺑﻪ ﺷﮑﺎﯾﺎت ﻣﺸﺘﺮﯾﺎن در اوﻟﻮﯾﺖﻫﺎی اول ﺗﺎ ﭼﻬﺎرم از دﯾﺪﮔﺎه ﭘﺎﺳﺦ دﻫﻨﺪﮔﺎن ﻗﺮار دارد. ﻧﺘﺎﯾﺞ اﯾﻦ ﻣﻘﺎﻟﻪ ﺗﺎﮐﯿﺪ دارد ﮐﻪ اﯾﻦ اوﻟﻮﯾﺖ ﺑﻨﺪی ﻣﻮﺟﺒﺎت ﭘﺎﺳﺨﮕﻮﯾﯽ و ﻋﻤﻠﮑﺮد ﺧﻮب ﺗﺠﺎری را ﻓﺮاﻫﻢ ﺧﻮاﻫﺪ آورد.

The ranking of the utility of corporate governance indicators in line with stakeholder theory

The purpose of this paper was to determine the usefulness of corporate governance indicators from the perspective of stakeholders. To this and in order to rank the indicators in question, 196 questionnaires were randomly distributed among the individuals working in the audit and accounting professions at all career levels and the stock market experts. The collected data through the questionnaires were analyzed using structural equation modeling. The results of the study showed that the main priority of the governance system in the companies listed in the stock exchange for the establishment of the corporate governance system is ethics and its related issues. The publication of reports on corporate social responsibility, the formation of ethics committees in business units, the development of employees’ code of ethics, and the handling of customer complaints were rated by the respondents as the first to fourth priorities. In their view, these mechanisms are more beneficial for a huge number of business unit actors.