Document Type : Original Article
Authors
1
Department of Accounting, Faculty of Management Economics and Accounting, University of Hormozgan , Bandar Abbas, Iran
2
Department of Accounting, ّFaculty of Management Economics and Accounting, University of Hormozgan , Bandar Abbas, Iran
3
Department of Accounting, Faculty of Management Economics and Accounting, Shahid Bahonar University of Kerman, Kerman, Iran
4
PhD in Accounting, Azad University, Qeshm Campus, Qeshm, Iran
5
Department of Accounting, Faculty of Humanities,Bandar Abbas Branch of Islamic Azad University , Bandar Abbas, Iran
10.22034/iaas.2022.326283.1233
Abstract
In today's business environment, there is a growing focus on corporate governance principles, and strong governance systems are needed to ensure that the organization achieves its goals and meets the expectations of stakeholders; Therefore, the main purpose of this study is to prepare and compile a written code for corporate governance (corporate governance) in Hormozgan Gas Company.Method: The statistical population of the study includes members of the board of directors, senior and middle level managers as well as financial experts of Hormozgan Gas Company. Due to the limited statistical population, 35 questionnaires were distributed by non-random sampling and 30 questionnaires were completed and collected. The data obtained from the questionnaire were tested using the two-sentence test technique. Results: The findings showed that the preparation and development of corporate governance system in Hormozgan Gas Company is necessary and the mechanisms selected from the corporate governance system improve efficiency, effectiveness, transparency and accountability. The results also showed that in terms of the importance of corporate governance principles, corporate governance principles have the highest priority to improve efficiency and in the second priority corporate governance principles to improve effectiveness and in the third and fourth priority respectively corporate governance principles to improve transparency and accountability. There is a corporate governance system.
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