Kurumsal Yönetimde Farklı Yaklaşımlar ve Irak’ta Kurumsal Yönetimin Gelişimi

Öz

Son yıllarda dünya çapında şirketlerde yaşanan muhasebe skandalları ve finansal başarısızlıklar hem ülke ekonomilerinde hem de küreselleşme nedeniyle diğer ülkelerin ekonomilerinde kayıpların yaşanmasına neden olmuştur. Bu durum şirket yönetimlerinin kalitesinin sorgulanmasını sağlamıştır. Şirketlerin iyi yönetilmesine yönelik çabalar kurumsal yönetim kavramı ile ifade edilmiştir. Kurumsal yönetimin gelişiminde iki önemli ekol bulunmaktadır. Bunlar Anglo-Sakson ve kıta Avrupası kurumsal yönetim modelleridir. Bu kurumsal yönetim modelleri kadar olmasa da Arap ülkelerinde de kurumsal yönetim kültürü ve yasal düzenlemeleri yerleşmeye başlamaktadır. Irak’ta da kurumsal yönetim ile ilgili önemli gelişmeler olmaktadır. Bu çalışmada söz konusu gelişmeler anlatılmaktadır. Irak’ta hayata geçirilen kurumsal yönetim uygulamaları yeterli bir düzeye erişmese de geleceğe ilişkin umut vermektedir.

Anahtar Kelimeler

• Kurumsal yönetim
• Irak
• Kurumsal yönetim modelleri

Different Approaches to Corporate Governance and the Development of Corporate Governance in Iraq

Abstract

Accounting scandals and financial failures in companies around the world in recent years have caused losses both in national economies and in the economies of other countries due to globalization. This situation has led to questioning the quality of company management. Efforts towards good management of companies are expressed with the concept of corporate governance. There are two important schools in the development of corporate governance. These are Anglo-Saxon and continental European corporate governance models. Although not as much as these corporate governance models, corporate governance culture and legal regulations are also beginning to take hold in Arab countries. There are also important developments regarding corporate governance in Iraq. In this study, these developments are explained. Although the corporate governance practices implemented in Iraq have not reached a sufficient level, they give hope for the future.

Keywords

• Corporate governance
• Iraq
• Corporate management models

Kaynakça

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