شناسایی زمینه‌های پیاده‌سازی حاکمیت بشردوستانه براساس تحلیل تماتیک و الگوی بازنمایی سیستمی

هدف این مطالعه ارائه چارچوب ساختار حاکمیت شرکتی بشر دوستانه و بازنمایی سیستمی کارکردهای آن در شرکتهای بازار سرمایه میباشد این مطالعه از نظر روش شناسی اکتشافی و به لحاظ تحلیلی ترکیبی قلمداد می.شود زیرا بدلیل فقدان چارچوب منسجم در خصوص ساختار حاکمیت بشر دوستانه، این مطالعه از طریق تحلیل تماتیک نسبت به شناسایی مضامین مطالعه در بازه زمانی 1401- 1402 اقدام نمود سپس با استفاده از تحلیل دلفی ،فازی پایایی ابعاد شناسایی شده مورد تحلیل قرار گرفت نهایت در بخش کمی جهت تبیین مضامین سازمان دهندهی شناسایی شده در بستر کارکردهای شرکتهای بازار سرمایه از تحلیل بازنمایی سیستمی بهره برده شد. در این مطالعه با توجه به نقطه اشباع تئوریک در تحلیل تماتیک 12 نفر از خبرگان حسابداری مشارکت داشتند و در بخش کمی نیز 24 نفر از اعضای هیئت مدیره دارای بیش از سه سال سابقه حرفه ای که تجربه و دانش تخصصی لازم را داشتند، اقدام به مشارکت نمودند نتایج مطالعه در بخش کیفی طی 12 مصاحبه انجام شده از وجود 3 مضمون فراگیر و 6 مضمون سازمان دهنده و 36 مضمون پایه حکایت دارد از طرف دیگر نتایج بازنمایی سیستمی به عنوان تحلیل بخش کمی نشان داد ساختار حاکمیت شبکه گرایانه در حاکمیت بشر دوستانه محرک آمیزترین تغییر ساختاری شرکتهای بازار سرمایه برای ارتقاء سطح مشروعیت و اعتماد اجتماعی تلقی میشود که میتواند دو پیامد حاکمیت جمع سالارانه و حاکمیت شایسته سالارانه به عنوان ساختار حاکمیت بشر دوستانه را در پی داشته باشد نتیجه کسب شده نشان میدهد تمرکز بر حاکمیت شبکه گرایانه به عنوان محرک سیستمی ساختار حاکمیت بشر دوستانه میتواند زمینهی تعامل شرکت با ذینفعان را گسترده تر نماید و شرکت به واسطه ی پایبندی بیشتر به ارزشهای ،اجتماعی از ظرفیتهای بالاتری برای تامین منابع مالی مورد نیاز خود برخوردار باشد.

identification of implementation areas the philanthropy governance structure and the systematic representation

introductionone of the most important changes in corporate governance, especially in the era of commercial competition at the market level, is the move towards governance altruism or philanthropy as a part of social responsibility, which can lead to greater stability in the credibility of companies (chih, 2023). companies, by changing their governance structure from the classical management style to philanthropy, actually seek the voluntary and unconditional transfer of cash or other resources for public purposes; maintaining the quality of interaction with stakeholders,reducing capital restrictions and most importantly, improving legitimacy (boesso and cerbioni, 2018). in fact, philanthropic governance through the perception, based on the observance of the rights of stakeholders, which includes a range of groups related to the company, seeks to protect the interests of others in addition to one’s own interests in a competitive market to reduce agency costs by reducing opportunistic behaviors (tshabalala, 2021). in other words, this approach in today’s competitive era will reduce mismanagement behaviors and the company will draw more stable perspectives of more effective dealings with stakeholders at the market level. but the problem that exists is that for any change in the way of governance of companies, it is necessary to change the structure of its administration in order to strengthen the possibility of expanding effective supervision over the functional functions of companies (sahri and pourzmani, 1401).  research questionsaccording to the given explanations, the following questions are presented to carry out the analysis processes:the first research question: what are the fields of philanthropic governance of capital market companies?the second research question: what are the drivers and consequences of the underlying propositions of humanitarian governance of capital market companies?the method of formulating the research questions shows that the first question is based on the analysis of the qualitative part and the second question is based on the analysis of the quantitative part in this study.  methodsthe nature of the methodology of this study is considered development in terms of the result, because no study in the past has attempted to provide a framework based on identifying the areas of philanthropic governance of capital market companies, conducting this study can contribute to the conceptual integrity of the phenomenon under investigation. also, this study, accordant with the goal, is included in the category of exploratory studies based on interviews with experts and three-stage coding to determine the basic themes; organizer and comprehensive in line with the expansion of humanitarian governance structure at the level of capital market companies. finally, from the point of view of the nature of data collection, it should be stated that this study is a combination of qualitative and quantitative methods of analysis. the philosophy of the present study is considered to be based on the intersection of voluntarism in the philosophy of the world with structuralism in the philosophy of science. in fact, for this reason, the present study is an inductive study that examines the phenomenon that there is no comprehensive framework regarding the nature of the structure of humanitarian governance at the level of capital market companies, and this study tries to strengthen and develop theoretical coherence in this field. on the other hand, this study is comparative, because through a systematic process, it seeks to determine the drivers and consequences of the identified dimensions of the humanitarian governance structure in the context of the real functions of the capital market.  resultsaccording to the inductive/comparative nature of the present study, firstly, in the qualitative part, through thematic analysis, the main themes of humanitarian governance are determined, and then the reliability of the identified dimensions is examined through the fuzzy delphi analysis, and then based on the analysis of the linkage matrix. it is done to identify the drivers and consequences of the theoretical framework in the context of the functions of capital market companies. therefore, in the first step, thematic analysis was used to determine the themes related to the structure of humanitarian governance thematic analysis is considered as the executive process of content analysis, which analyzes the basics and concepts of the current topic through simultaneous content analysis in similar studies and conducting interviews to determine its dimensions. therefore, during 12 interviews, 3 overarching themes, 6 organizing themes and 36 conceptual basic themes were identified in the form of a six-dimensional framework.  discussion and conclusionthe purpose of this study is to identify the fields of humanitarian governance and the systematic representation of its functions in capital market companies. in this study, due to the lack of a coherent combination of structural fields that can be extended to the capital market companies in past studies, an attempt was made to identify the dimensions of this field through theme analysis. therefore, during the processes of this analysis, there are a total of three overarching themes; six organizing themes and thirty-six basic themes were identified from the 12 conducted interviews. in the following, with the aim of measuring the reliability of the themes of the identified organizer, to explain it in the context of the functions of capital market companies, fuzzy delphi analysis was used and based on the evaluation of the average of the first and second phases of delphi, all dimensions were determined because the difference was less than 2. 0, were confirmed, and in this way it was possible to measure it through system representation analysis. further, based on the second research question, an attempt was made to determine the consequences and underlying drivers of the development of philanthropic governance in the context of the functions of capital market companies. therefore, through the analysis of the matrix of linked relations and specifying the input and output of the humanitarian governance structure, a system representation diagram was drawn so that the necessary discussion and reasoning in this field can be based on it. as the result of the system representation showed, a structure based on network orientation is considered the most stimulating axis of the philanthropic corporate governance structure at the level of capital market companies, which can be effective in advancing the goals of the corporate citizen.