مطالعات حسابداری و حسابرسی

مطالعات حسابداری و حسابرسی

تنوع جنسیتی هیئت مدیره: از چشم‌اندازهای نظری تا شواهد تجربی

نوع مقاله : مقاله پژوهشی

نویسندگان
قدرت اله حیدری نژاد
کاوه پرندین
علی مولائی ایل ذوله
استادیار، گروه حسابداری، دانشگاه پیام نور، تهران ، ایران
10.22034/iaas.2024.216990
چکیده
موضوع تنوع جنسیتی هیئت‌مدیره  در طی بیش از یک دهه اخیر توجه قابل ملاحظه‌ای را از سوی قانون‌گذاران حاکمیت شرکتی و همچنین پژوهشگران این حوزه به خود جلب نموده است. بر این اساس، هدف اصلی پژوهش‌ حاضر بررسی تنوع جنسیتی هیئت‌مدیره بر اساس چشم انداز نظری مبتنی بر تئوری‌های موجود در این زمینه و همچنین بهره‌گیری از شواهد تجربی با استفاده از نتایج تحقیقات پیشین و به صورت کتابخانه‌ای می‌باشد.  بر اساس نتایج حاصل از بررسی تئوری‌های ارائه شده، تاثیرات حضور زنان در هیئت مدیره غیر قطعی می‌باشد.همچنین نتایج بررسی شواهد تجربی حاکی از آن است که تاثیر تنوع جنسیتی بر عملکرد مالی شرکت مختلط می‌باشد و در ارتباط با تاثیرات مثبت حضور زنان در هیئت‎‌مدیره بر CSR و همچنین تصمیمات و استراتژی‌های شرکتی، شواهد موجود کاملاً قطعی نیستند.با این وجود در مقایسه با عملکرد مالی شرکت ابهامات کم‌تری دارند. در مجموع به نظر می‌رسد با توجه به انتظارات از نقش آفرینی زنان در هیئت مدیره، این حوزه‌ها همچنان برای انجام پژوهش‌های بیشتر یک میدان باز محسوب می‌شوند.
کلیدواژه‌ها
تنوع جنسیتی
هیئت‌مدیره
عملکرد مالی
مسئولیت اجتماعی شرکت
استراتژی شرکتی
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مطالعات حسابداری و حسابرسی
دوره 13، شماره 52
زمستان 1403
صفحه 183-202