تقييم حوكمة المصارف الحكومية العراقية على وفق دليل الحوكمة المؤسسية : دراسة حالة المصرف الصناعي العراقي
Other Title(s)
Evaluating the governance of Iraqi government banks according to the corporate governance guide for banks : case study of the industrial bank of Iraq
Joint Authors
الكناني، غصون جبار
العبادي، سناء عبد الرحيم سعيد
Source
مجلة تكريت للعلوم الإدارية و الاقتصادية
Issue
Vol. 17, Issue 55، ج. 2 (30 Sep. 2021), pp.355-370, 16 p.
Publisher
Tikrit University College of Administration and Economic
Publication Date
2021-09-30
Country of Publication
Iraq
No. of Pages
16
Main Subjects
Financial and Accounting Sciences
Topics
- Banks
- Commercial law
- Researchers
- Law
- Government
- Executive Management
- Case studies
- Statistics
- Iraq
- Governance
- Industrial Banks
- Central banks
- Commercial banks
- Corporate governance
- Islamic Banks
- Boards of directors
- Central Bank
Abstract EN
The problem of evaluating corporate governance in government banks is the ence of a standard by which the process is completed.
Therefore, this research aims to design a corporate governance assessment system according to the Corporate Governance Guide issued by the Central Bank of Iraq-Industrial Bank as a case study.
The research method was based on interviews, as data related to the application of the corporate governance guide in the Industrial Bank were collected by preparing a checklist.
This checklist included the five articles of commercial banks (the third section of the guide was excluded as it pertains to Islamic banks and is outside the scope of the current research).
It also included five sections, and each section was divided according to the articles and paragraphs mentioned in the guide.
The checklist was completed by the two researchers as the main tool in the research to obtain the necessary preliminary data.
This required interviews with all employees concerned with the application of corporate governance in the Industrial Bank, members of the boards of directors and executive management.
Statistical methods used in this study corresponded to the checklist used in the research, which relied on collecting the answers on the checklist that included (compliance, non-compliance), and extracting the percentage of it by dividing the part by the whole at the following levels: the paragraphs of the guide, sections of the guide and the weight of the section of the guide as a whole.
The results showed that the bank obtained good rates for the application of the guide in general in the second, fourth, fifth and sixth sections of the guide, which are related to the board of directors, committees and executive management, taking into account the internal regulations and management directions in it as a government bank subject to the Companies Law No.
(22) of 1997, as well as being subject to the Banking Law No.
(94) for the year 2004.
The two researchers recommended to advance the banking reality in Iraq that the application of the guide should not be only for the purpose of implementing directives and laws, but it is preferable to take into account that its proper application will lead to continuous improvement in all areas of banking work.
American Psychological Association (APA)
الكناني، غصون جبار والعبادي، سناء عبد الرحيم سعيد. 2021. تقييم حوكمة المصارف الحكومية العراقية على وفق دليل الحوكمة المؤسسية : دراسة حالة المصرف الصناعي العراقي. مجلة تكريت للعلوم الإدارية و الاقتصادية،مج. 17، ع. 55، ج. 2، ص ص. 355-370.
https://search.emarefa.net/detail/BIM-1367919
Modern Language Association (MLA)
الكناني، غصون جبار والعبادي، سناء عبد الرحيم سعيد. تقييم حوكمة المصارف الحكومية العراقية على وفق دليل الحوكمة المؤسسية : دراسة حالة المصرف الصناعي العراقي. مجلة تكريت للعلوم الإدارية و الاقتصادية مج. 17، ع. 55، ج. 2 (2021)، ص ص. 355-370.
https://search.emarefa.net/detail/BIM-1367919
American Medical Association (AMA)
الكناني، غصون جبار والعبادي، سناء عبد الرحيم سعيد. تقييم حوكمة المصارف الحكومية العراقية على وفق دليل الحوكمة المؤسسية : دراسة حالة المصرف الصناعي العراقي. مجلة تكريت للعلوم الإدارية و الاقتصادية. 2021. مج. 17، ع. 55، ج. 2، ص ص. 355-370.
https://search.emarefa.net/detail/BIM-1367919
Data Type
Journal Articles
Language
Arabic
Notes
-
Record ID
BIM-1367919