الحوكمة في الإسلام

الملخص EN

This research aims at the emphasization and authentication of the application of the values and criteria of the companies which were set in order to check their financial and administrative performance after the great collapse of the American companies.

There must be moral guidance built on religious teachings which the research has identified in five values (honesty, transparency, justice and equality, truthfulness, and responsibility) which were advocated by Islam 14centuries ago.

The hypotheses of the research were tested with Chi Sqtiare' using the statistical package for Social Sciences(SPSS),the stratified random sample consists of directors of administration, accountants, directors of financial departments, and those with good experience and specialization in the financial and administrative field.

The study concludes that the companies would not perform correctly except-when they abide by religious values to govern their activities.