Evaluating factors affecting corporate governance in the age of information technology
Subject Areas : Accountingyousef kalhor 1 , غلامرضا کردستانی 2 , بهروز خدارحمی 3
1 -
2 - گروه حسابداری، دانشکده علوم اجتماعی
، دانشگاه امام خمینی
3 - استادیار مرکز مطالعات مدیریت و توسعه فناوری دانشگاه تربیت مدرس تهران
Keywords: Information technology, corporate governance, efficiency and effectiveness,
Abstract :
Purpose: Currently, the rapid development of digital technology has attracted a lot of attention from researchers, media and policy makers, The purpose of this research is to know and understand the experiences of experts in the field of presenting the corporate governance model in the age of information technology.
Method: In this research, 88 questionnaires were answered by experts such as members of the audit committee, internal audit manager, board members and financial managers who had professional activities in corporate governance.
Findings: The obtained results show that the factors of increasing expertise and updating, administrative controls and responsibility centers, independent and internal audit, internal controls, performance management control, service compensation system, incentive system, reward system, performance evaluation system, virtual network organizations and Without borders, media control, legal system control, stakeholder control, market control, and increasing effectiveness and efficiency are the dimensions that constitute the ideal corporate governance model in the age of information technology.
The result: To improve and provide better information, it should be aligned with technology, and certainly the development of technology, as well as knowing and using it correctly, can be effective in the effectiveness of corporate governance.
Enhancing knowledge: Organizations, investors, shareholders, creditors, etc., can use the findings of this research to quickly access information.
Keywords: Information technology, corporate governance, efficiency and effectiveness
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