Yönetim Kurulu Çeşitliliği ile İç Denetim İlişkisinde Sürdürülebilir Liderliğin Aracılık Etkisinin İncelenmesi: Nepal Örneği

Year 2024, , 1 - 25, 30.06.2024

Tribhuwan Kumar Bhatt

https://doi.org/10.47097/piar.1396511

Abstract

Küresel pazarın sanayileşmesi, önemli bir genişleme yaşayan bir organizasyonun yönetiminde örgütlü bir yaklaşımı beraberinde getirmiştir. Bu durum, liderlerin iç prosedürler üzerindeki denetimi sürdürürken sürdürülebilir büyümeye ve gelişime odaklanmalarının da gerekli olduğunu ortaya çıkarmıştır. Liderlikte sürdürülebilirlik, sürdürülebilir büyümenin önemli bir bileşenidir. Sürdürülebilir kalkınmayı sağlamak için yönetim kurulu çeşitliliğinin iç denetim ve sürdürülebilir liderlik üzerinde önemli bir etkisi vardır. Sonuç olarak, mevcut çalışma, yönetim kurulu çeşitliliği ile iç denetim ilişkisinde sürdürülebilir liderliğin aracılık etkisini Nepal örneği üzerinden incelemeyi amaçlamaktadır. Nicel veriler, kendi kendine uygulanan anket yöntemiyle, farklı kurumsal işletmelerden 162 katılımcıdan toplanmıştır. Anket verilerini analiz etmek için kısmi en küçük kareler yapısal eşitlik modellemesi (PLS-SEM) kullanılmıştır. Bulgular, iç denetim ve yönetim kurulu çeşitliliğinin pozitif yönde ilişkili olduğunu göstermektedir. Sonuçlar, sürdürülebilir liderliğin iç denetimi önemli ölçüde etkilediğini göstermektedir. Yönetim kurulu çeşitliliği ile iç denetim arasındaki ilişkide sürdürülebilir liderliğin aracılık etkisi vardır. Bu sonuçlar doğrultusunda, artan sürdürülebilir büyüme hızıyla daha iddialı gelecek hedeflerine ulaşmak isteyen işletmelerin amacı sürdürülebilir liderliğe odaklanmak olmalıdır.

Keywords

Yönetim Kurulu Çeşitliliği, İç Denetim, Sürdürülebilir Liderlik, Örgütsel Performans, Yapısal Eşitlik Modellemesi (YEM).

Examine the Mediating Impact of Sustainable Leadership between Board Diversity and Internal Control: Evidence from Nepal

Abstract

Industrialization of the global market has brought about an organized approach to managing an organization that has experienced significant expansion. This has given the company's leadership the insight to focus on sustainable growth and evolution while upholding control over internal procedures. Sustainability in leadership is an essential component of sustainable growth. To ensure sustainable development, board diversity has a significant effect on internal control and sustainable leadership. Consequently, the current study intended to investigate how sustainable leadership mediates the relationship between board diversity and the internal control prospect of Nepal. Using a self-administered questionnaire, the quantitative data was gathered from 162 respondents from different corporate enterprises. Partial least squares structural equation modeling (PLS-SEM) was used to analyze survey data. The findings indicate that internal control and board diversity are positively correlated. The result demonstrates that internal control is significantly impacted by sustainable leadership. The relationship between board diversity and internal control is mediated by sustainable leadership. According to the outcome, the purpose of accomplishing more ambitious future goals at an increased pace of sustainable growth is for business entities to concentrate on sustainable leadership.

Keywords

Board Diversity, Internal Control, Sustainable Leadership, Organizational Performance, Structural Equation Modeling (SEM).

Ethical Statement

This research has been approved by the Research Ethics Committee of Xian University of Technology.

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