|
The Corporate Governance Civilization and Manager's Pervasive Rationality Effectiveness: The Development of Bourgeois Theory
|
Saied Barati   , Mohammadreza Abdoli * |
| Professor, Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran. Email: m.abdoli@iau-shahrood.ac.ir & Shahrood Islamic Azad University |
|
|
Abstract: (180 Views) |
Corporate Governance Civilization as a structural keyword in the corporate governance system is one of those structural changes of the corporate system with the nature of representation, which aims to organize the effective mechanisms of board supervision, to create equality and to develop bourgeois theory for corporate interests. Developed with stakeholders and provides the basis for strengthening the normative values of managers' pervasive rationality in decision making. The Purpose of this research is The Corporate Governance Civilization and I Manager's Pervasive Rationality Effectiveness by The Development of Bourgeois Theory. In this study, due to the lack of integrated tools regarding the variable of corporate governance civilization, Meta-synthesis analysis was used and a standard questionnaire was used to measure the manager's pervasive rationality effectiveness. Factor load analysis and partial least squares analysis (PLS) were used to analyze and test the research hypothesis. The target population in this study in the meta-composition analysis section to determine the criteria for measuring the civilization of corporate governance, 14 experts and experts in the field of accounting and financial management at the university level who were selected by homogeneous sampling and to test the research hypothesis, 192 managers of capital market companies participated in a period of 6 months. The result of testing the research hypothesis showed that the corporate governance civilization has a positive and significant effect on manager's pervasive rationality effectiveness. This result shows that the existence of prevailing norms in the civilization of corporate governance provides the necessary ground for balancing social interests based on the bourgeois approach to improve service and gain win-win benefits between internal citizens as human resources and external citizens as shareholders and investors and it raises the level of rationality of managers' decisions.
|
|
| Keywords: Corporate Governance Civilization, Manager's Pervasive Rationality Effectiveness, Bourgeois Theory |
|
|
Full-Text [PDF 1071 kb]
(84 Downloads)
|
Type of Study: Research |
Subject:
Auditing
Received: 2025/01/3 | Accepted: 2025/02/11 | Published: 2026/03/11
|
|
|
|
|
|
|
| Send email to the article author |
|
|
|
| Add your comments about this article |
|
|
|
