Document Type : Research Paper
Authors
1
PhD student, Department of Accounting Qom Branch, Islamic Azad University, Qom, Iran
2
Assistant Professor, Department of Accounting, Islamic Azad University,
3
Assistant Professor, Department of Accounting, Qom Branch, Islamic Azad University, Qom, Iran
4
Associate Professor, Department of Accounting, Qom University, Qom, Iran
10.22103/jak.2024.23038.4019
Abstract
The purpose of this study is consequences of promoting the corporate governance sectarian essence in adherence to shareholders' rights. In this study, through the combination of two bases, ethnography and phenomenology, it was tried to identify the dimensions of the matrix of strategic reference points to determine the path of the interview in the first place by systematically reviewing the theoretical bases. Then, through interviews, it was done to identify the negative consequences of promoting the essence of sectarianism in corporate governance in adhering to the rights of shareholders, following Atkinson's (2007) model. Then, with the aim of explaining the clusters in the framework of the study, the validation and reliability of the identified dimensions was done so that finally, in the last part of the study, according to the clusters placed in the matrix of strategic reference points, the matrix ranking process is used, based on the pairwise comparison of each of the clusters. Taken in row "i" and column "j", the most negative consequences of promoting corporate governance sectarian in terms of respecting the rights of shareholders should be identified. The results in the first phase of the research, based on the two axes of discrimination and structural powerism in the matrix of strategic reference points, indicate the identification of 25 clusters in the form of 4 main themes of the phenomenon under investigation.
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