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عصب حکمرانی: بررسی نقطه تلاقی علوم اعصاب و حاکمیت شرکتی

نوع مقاله : مقاله پژوهشی

نویسنده

دانشیار، گروه حسابداری، دانشگاه حضرت معصومه (س) قم، ایران.

چکیده

هدف: حاکمیت شرکتی نقش بسزائی در تامین منافع سهامداران و سایر ذینفعان دارد. در همین راستا، عصب حکمرانی با به‌کارگیری علوم مختلف تلاش دارد به شرکت‌ها در موفقیت سازمانی و تامین منافع تمامی ذینفعان کمک کند. بنابراین هدف پژوهش حاضر بررسی نقش عصب حکمرانی به‌عنوان نقطه تلاقی علوم اعصاب و حاکمیت شرکتی است.  روش: به‌لحاظ روش، پژوهش حاضر توصیفی-همبستگی و از نوع مدل‌یابی معادلات ساختاری است. جامعه آماری شامل مدیران شرکت‌های تولیدی، و حجم نمونه آماری 171 نفر بود. داده‌های مورد نیاز از طریق پرسشنامه و به روش نمونه‌گیری گلوله برفی گردآوری شد. تجزیه‌تحلیل داده‌ها با استفاده از مدل‌یابی معادلات ساختاری انجام شد.  یافته‌ها: بنابر نتایج پژوهش هر چهار متغیر مستقل (عصب حسابداری، عصب اقتصادی، عصب اخلاقی و طبیعت انسانی) بر عصب حکمرانی اثرگذار بودند. بدین معنا ‌که عصب حسابداری نقش مهمی در تصمیم‌گیری‌های اقتصادی مدیران دارد. عصب اقتصادی کمک می‌کند تا مدیران بتوانند از منابع کمیاب استفاده بهینه و حداکثری کنند. عصب اخلاقی نقش بسزائی در تبیین تصمیمات اخلاقی مدیران دارد. شناخت و درک صحیح طبیعت انسانی می‌تواند مانع بروز رفتارهای غیراخلاقی و سوء مدیریتی شود. نتیجه‌گیری: نتایج پژوهش نشان داد عصب حکمرانی با ارائه دیدگاه‌های جدید و کارآمد می‌تواند باعث بهبود رویه‌های حاکمیت شرکتی و قضاوت‌های تجاری شود. درمجموع مطالعه مغز انسان و عوامل موثر بر آن می‌تواند نقش بسزایی در درک بهتر فرآیندهای تصمیم‌گیری سازمانی ایفا کند.

کلیدواژه‌ها

موضوعات

عنوان مقاله [English]

Neuro-Governance: Exploring the Intersection of Neuroscience and Corporate Governance

نویسنده [English]

  • Mohammad Nazaripour

Associate Prof., Department of Accounting, Hazrat-e Masoumeh University, Qom, Iran.

چکیده [English]

Purpose: Corporate governance plays a crucial role in protecting the interests of shareholders and other stakeholders. In this context, neuroscience seeks to assist companies in attaining organizational success and safeguarding the interests of all stakeholders by utilizing insights from various scientific disciplines. Consequently, the aim of this research is to explore the role of neuro-governance at the intersection of neuroscience and corporate governance. Method: This study is practical in nature and is classified as descriptive-exploratory correlational research. The population comprises managers from manufacturing companies, with a sample size of 171 participants. Data were collected through a questionnaire, utilizing the snowball sampling method. The study was carried out during the third quarter of 2024, and the data were analyzed using structural equation modeling. Findings: The research findings demonstrate that all four independent variables—neuro-accounting, neuro-economics, neuro-ethics, and human nature—have a significant impact on neuro-governance. Neuro-accounting plays a vital role in guiding managers' financial and economic decision-making processes, while neuro-economics assists managers in optimizing the allocation of scarce resources. Neuro-ethics are essential for understanding and explaining the ethical decisions made by managers, and a thorough comprehension of human nature can aid in preventing unethical behavior and misconduct within organizations. Conclusion: The results of this research indicate that neuro-governance can improve corporate governance practices and business decision-making by providing new and more effective approaches. Overall, examining the human brain and the factors that influence it can significantly contribute to a deeper understanding of organizational decision-making processes.

کلیدواژه‌ها [English]

  • Neuro-Governance
  • Neuro-Accounting
  • Neuro-Economics
  • Neuro-Ethics
  • Human Nature
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دوره 10، شماره 37 - شماره پیاپی 37
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صفحه 97-118
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