تحليل العلاقة بين خصائص مجلس الإدارة وتفعيل ممارسات المحاسبة القضائية لتعزيز النزاهة المالية: دراسة تطبيقية على شركات بورصة فلسطين
DOI:
https://doi.org/10.37375/esj.v8i2.3571الكلمات المفتاحية:
خصائص مجلس الإدارة، المحاسبة القضائية، النزاهة الماليةالملخص
هدفت هذه الدراسة إلى تحليل العلاقة بين خصائص مجلس الإدارة (مثل: الاستقلالية، الحجم، الشهادات المهنية، التخصصات الأكاديمية) وتفعيل ممارسات المحاسبة القضائية، ودورهما في تعزيز النزاهة المالية في الشركات المدرجة في بورصة فلسطين، وقد اعتمدت الدراسة على منهج تطبيقي يجمع بين أدوات كمية (كالاستبيان) وتحليل لمؤشرات من البيانات المالية المنشورة، بما يسمح بقياس العلاقة بين خصائص يمكن ملاحظتها مباشرة وأخرى مستخلصة من تقديرات فئات مهنية. ويُعد هذا الجمع بين مصادر البيانات مساهمة منهجية هامة تعكس واقع العلاقة بين الحوكمة والمحاسبة القضائية بشكل متكامل. واشتمل مجتمع الدراسة على الموظفين الماليين العاملين في هذه الشركات المدرجة في بورصة فلسطين للأوراق المالية، بينما تكونت العينة من (127) عضواً. تم استخدام الأساليب الإحصائية التالية الارتباط والانحدار.
ومن أبرز النتائج التي تم التوصل إليها وجود علاقة إيجابية ذات دلالة إحصائية بين خصائص مجلس الإدارة وتفعيل ممارسات المحاسبة القضائية. المحاسبة القضائية تؤثر بشكل إيجابي على تعزيز النزاهة المالية. خصائص مثل تنوع الأعضاء، وجود الأعضاء غير التنفيذيين، وعدد اجتماعات المجلس، كانت أكثر تأثيرًا في تفعيل الرقابة. أبرز العوائق التي تحد من التطبيق الفعلي للمحاسبة القضائية: ضعف الكفاءة المهنية، ونقص التشريعات الداعمة. كما أوصت الدراسة بضرورة العمل على تطوير التشريعات الخاصة بالمحاسبة القضائية. تعزيز استقلالية وتنوع مجالس الإدارة. تدريب الكوادر المالية على أدوات وأساليب المحاسبة القضائية. تفعيل دور لجان التدقيق بشكل أوسع.
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