Identifying corporate governance components, challenges and strategies in the Iranian social banking system
Subject Areas : Financial Economicsmina Heydari Ramsheh 1 , غلامرضا کردستانی 2 * , Hossein Kazemi 3
1 - Accounting Department, Qazvin Branch, Islamic Azad University, Qazvin, Iran.
2 - Accounting Department,Qazvin International Free University,Qazvin,Iran (Responsible author).
3 - Accounting Department, Qazvin Branch, Islamic Azad University, Qazvin, Iran.
Keywords: Corporate governance, social banking, corporate governance challenges and strategies, Iranian banking system.,
Abstract :
The aim of this study is to identify the components, challenges, and strategies of corporate governance within the context of Iran’s social banking system. This research is applied in nature and follows a descriptive-exploratory method with a mixed (qualitative-quantitative) approach. Qualitative data were analyzed using thematic analysis, while quantitative data were examined using SPSS software through one-sample t-tests and the Friedman test. The findings indicate that corporate governance challenges in Iranian banks can be categorized into three major groups: institutional and structural challenges, challenges related to ownership patterns, and regulatory challenges. In terms of strategies, suggestions such as allocating specialized human resources, establishing social cooperation centers, implementing smart economy and digital banking, and strengthening smart supervision were proposed. Various dimensions of corporate governance in Iranian banks were examined based on multiple components. These components include laws and regulations, the board of directors, executive management, board committees, disclosure and transparency, corporate governance in group structures and conflict of interest, stakeholder relations, financial discipline, and ethical procedures. Special attention was given to the impact of domestic regulations, the role of the board and executive management in key decision-making, the importance of financial transparency and effective stakeholder relations, and the influence of control systems on improving bank performance. All these components contribute to enhancing corporate governance and reducing financial and credit risks in Iranian banks.
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