Document Type : Science - Research (Islamic Financial Accounting)

Authors

• Seyed Hossein bakhshayesh ¹
• akram taftiyan ²
• mahmoud moeinadin ³

¹ Ph. D. Student, Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran.

² Associate Professor, Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran

³ Professor, Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran

Abstract

Introduction: The performance and achievement of predetermined goals are the main concerns of all stakeholders of any institution. Continuous monitoring of work processes can guide and direct companies and institutions towards performance improvement and ensuring stakeholders' satisfaction. In this regard, governance takes precedence over control, and the best governance practices, which are testable, hold special importance. Identifying and introducing the drivers of good corporate governance from an Islamic perspective, alongside conventional drivers in Islamic societies, emphasizes the necessity of utilizing such factors more than ever.

Methods: This study was conducted using the qualitative meta-synthesis research method. The meta-synthesis method, utilizing the seven steps of Sandelowski and Barroso (2007), systematically evaluates and analyzes the results and findings of previous studies. The statistical population includes all published studies in domestic and international databases, totaling 33 final articles. Using the quantitative Shannon entropy method and content analysis approach, the coefficients of identified components in finalized studies were determined.

Findings: The findings indicate that the data is classified into 14 categories and 43 components. Among the identified components, transparency, justice, accountability, responsibility, independence, religious supervision, and adherence to Sharia law are of greater importance compared to other components.

Conclusion: The findings of the study contribute to a better understanding of the components of good Islamic corporate governance.

Keywords

• Good Islamic Corporate Governance
• Sharia Strategy
• Meta-Synthesis

Main Subjects

• Science - Research (Islamic Financial Accounting)