نوع مقاله : مقاله پژوهشی
نویسنده
دانشجوی دکتری مدیریت مالی، دانشکده مدیریت و اقتصاد، دانشگاه آزاد اسلامی واحد علوم و تحقیقات تهران.
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسنده [English]
The aim of this paper is to evaluate the corporate governance dimensions through the social theory perspective, as one of theories in sociology science, by application of four fundamental paradigms including functionalist, interpretive, radical humanist, and radical structuralism in Islamic and conventional banks. Findings show that according to the interpretive paradigm, all of corporate governance models seek to reduce agency problem, however, Islamic corporate governance model has a multi-level system additional to the agency problem reduction which religious elements play an important role. Shariah committee existence is a distinguishing feature between Islamic and conventional banks. Based on the interpretive paradigm, corporate governance in Islamic banks is a social construct which is established based on social commitments and ethical frameworks. According to the radical humanist paradigm, Islamic corporate governance is founded on consulting among all bank stakeholders. Finally, according to radical structuralism paradigm, corporate governance has its own base in the society. We can say there is no unified and unique model for corporate governance in the world to satisfy the requirements of all organizations. Each society has its own social and cultural structures and corporate governance principles are formed based on default contexts in that society.
کلیدواژهها [English]