نوع مقاله : علمی - پژوهشی (حسابداری مالی اسلامی)

نویسندگان

• سیدحسین بخشایش ¹
• اکرم تفتیان ²
• محمود معین الدین ³

¹ دانشجوی دکتری، گروه حسابداری، واحد یزد، دانشگاه آزاد اسلامی، یزد، ایران

² دانشیار، گروه حسابداری، واحد یزد، دانشگاه آزاد اسلامی، یزد، ایران

³ استاد، گروه حسابداری، واحد یزد، دانشگاه آزاد اسلامی، یزد، ایران.

چکیده

1. مقدمه و هدف
نحوه عملکرد و دستیابی به اهداف از پیش تعیین‌شده همواره یکی از مهم‌ترین دغدغه‌های ذی‌نفعان هر مؤسسه است. پایش مداوم فرآیندها می‌تواند شرکت‌ها و مؤسسات را در جهت بهبود عملکرد و ایجاد اطمینان در میان ذی‌نفعان هدایت کند. در این میان، راهبری بر کنترل ارجحیت داشته و به‌کارگیری بهترین و آزمون‌پذیرترین شیوه‌های راهبری از اهمیت ویژه‌ای برخوردار است. شناسایی و معرفی محرک‌های حاکمیت شرکتی خوب از منظر اسلامی، در کنار محرک‌های مرسوم، یکی از ضرورت‌های مهم در جوامع اسلامی محسوب می‌شود.
 2. مواد و روش
این پژوهش با رویکرد کیفی و با استفاده از روش فراترکیب انجام شد. در این راستا، الگوی هفت‌مرحله‌ای سندلوسکی و باروسو (2007م) به‌کار گرفته شد تا نتایج پژوهش‌های پیشین به‌صورت نظام‌مند ارزیابی و تحلیل گردد. جامعه آماری شامل کلیه پژوهش‌های منتشرشده در پایگاه‌های علمی داخلی و خارجی بود که در نهایت 33 مقاله واجد شرایط انتخاب شد. سپس با استفاده از روش کمی آنتروپی شانون و رویکرد تحلیل محتوا، ضرایب اثر مؤلفه‌های شناسایی‌شده تعیین گردید.
 3. یافته‌های تحقیق
یافته‌ها نشان داد که داده‌ها در ۱۴ مقوله و ۴۳ مؤلفه طبقه‌بندی می‌شوند. در میان مؤلفه‌های شناسایی‌شده، شفافیت، عدالت، پاسخ‌گویی، مسئولیت‌پذیری، استقلال، نظارت شرعی و شریعت‌گرایی از اهمیت بیشتری برخوردار بودند.
4. بحث و نتیجه‌گیری
یافته‌های این پژوهش به درک عمیق‌تر و روشن‌تر مؤلفه‌های حاکمیت شرکتی خوب اسلامی کمک می‌کند و می‌تواند مبنایی برای تدوین چارچوب‌های بومی در این حوزه باشد.

کلیدواژه‌ها

• حاکمیت شرکتی خوب اسلامی
• راهبرد شریعت
• فراترکیب

موضوعات

• حسابداری مالی اسلامی

عنوان مقاله [English]

Examination of the Drivers of Good Islamic Corporate Governance: A Meta-Synthesis Approach

نویسندگان [English]

• Seyed Hossein Bakhshayesh ¹
• Akram Taftiyan ²
• Mahmoud Moeinadin ³

¹ PhD 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

چکیده [English]

 1. Introduction and Objective
The performance and achievement of predetermined goals represent one of the primary concerns of all stakeholders in any institution. Continuous monitoring of organizational processes guides companies and institutions toward improving performance and ensuring stakeholders’ trust and satisfaction. Within this context, governance takes precedence over mere control, and the implementation of best governance practices—those that are transparent, verifiable, and testable—becomes critically important.
      While good corporate governance has been widely discussed in conventional frameworks, there is growing recognition of the need to contextualize governance within the Islamic worldview, where economic activity is inseparable from religious, moral, and social responsibilities. Identifying and introducing the drivers of good Islamic corporate governance (GICG), alongside conventional drivers, underscores the necessity of establishing a governance model that harmonizes professional standards with Islamic ethical values.
      The main objectives of this study are therefore:
      1) To identify the factors and drivers that shape good Islamic corporate governance.
      2) To classify and prioritize these drivers in order to propose a structured framework for both theory and practice.

2. Methods and Materials
This study employed the qualitative meta-synthesis research method to systematically evaluate and analyze findings from prior studies. Following the seven-step framework of Sandelowski and Barroso (2007), all relevant studies published between 2008 and 2024 were retrieved from both domestic and international academic databases, including Scopus, Emerald, ScienceDirect, Springer, ProQuest, and Google Scholar.
      From an initial pool of 308 studies, a rigorous multi-stage screening process resulted in the selection of 33 articles that met the inclusion criteria. The selection emphasized studies with qualitative or mixed-method designs and published in reputable scientific outlets. Methodological quality was assessed using the Critical Appraisal Skills Program (CASP) checklist, while inter-coder reliability was confirmed through Cohen’s Kappa statistic.
      Data analysis was conducted using ATLAS.ti software. Open coding was first performed to identify emerging themes, which were then consolidated into broader concepts and categories. Ultimately, 43 codes were synthesized into 14 core components, grouped under two main dimensions (internal and external governance). To further refine and prioritize these components, the quantitative Shannon entropy method was applied. This method provided objective weights for each component, thereby identifying their relative importance.
 
3. Research Findings
The findings revealed that Islamic good corporate governance can be explained through 14 components and 43 sub-components. These encompass both universally recognized governance factors and uniquely Islamic elements.
      The analysis demonstrated that transparency, justice, accountability, and responsibility are the most significant components, followed by independence, religious supervision, and adherence to Sharia law. While these overlap with conventional governance frameworks, in the Islamic model they are reinforced by religious and ethical underpinnings, thereby expanding their scope beyond economic efficiency to include social justice and accountability before God.
The Shannon entropy results ranked the components as follows:
      1) Transparency
      2) Justice
      3) Accountability
      4) Responsibility
 
      with religious supervision, Shariah-orientation, and Tawhid also achieving notable significance.
      This distribution indicates that while Islamic governance incorporates core universal principles, it introduces additional religiously rooted elements that fundamentally reshape governance priorities.

4. Discussion and Conclusion
The study highlights that good Islamic corporate governance is not merely a parallel to conventional governance models but a multidimensional and integrated framework that combines managerial principles with spiritual, ethical, and socio-religious imperatives.
      In practice, this means that corporations are not solely economic entities but also institutions responsible for upholding justice, fulfilling social obligations, and demonstrating accountability to God. The integration of Shariah-orientation, religious supervision, Tawhid, and consultation (Shura) represents a clear departure from conventional models, ensuring that corporate decisions align with Islamic law and moral values.
      The practical implications of this research are significant:
      1) For corporations: the development of ethical charters grounded in Islamic values, training programs for managers and employees on Islamic governance, and embedding ethical practices into daily operations.
      2) For regulators: updating governance regulations to reflect Islamic principles, incentivizing compliance, penalizing violations, and establishing independent Shariah audit bodies to monitor and report on adherence.
      3) For scholars: future research should explore the relationship between Islamic corporate governance and forward-looking disclosures, as well as the mediating role of firm-level variables such as market risk, leverage, liquidity, and ownership structure.
 
      In conclusion, this study provides a comprehensive framework for Islamic good corporate governance that bridges the gap between conventional management practices and Islamic ethical imperatives. By employing both qualitative synthesis and quantitative entropy analysis, it establishes a solid foundation for future theoretical development and practical implementation.

کلیدواژه‌ها [English]

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