عرض العناصر حسب علامة : الحوكمة
الثلاثاء, 21 يونيو 2022 14:10
رسالة دكتوراه: إطار مقترح لدعم إعادة هندسة العمليات عبر عقود المقاولات FIDIC باستخدام منهجية Six Sigma وحوكمة الشركات
يهدف البحث إلي التعرف علي دعم إعادة هندسة العمليات عبر عقود المقاولات باستخدام منهجية (Six Sigma) وحوکمة الشرکات (CG) ولتحقيق أهداف البحث اعتمد المنهج التحليلي الوصفي
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رسائل ماجستير و دكتوراة
موسومة تحت
الثلاثاء, 14 يونيو 2022 08:18
رسالة ماجستير: أثر تطبيق نظام GFMIS على خصائص المعلومات المحاسبية كمدخل لتحسين جودة التقارير المالية
الهدف: دراسة أثر نظام ادارة المعلومات المالية الحکومية (GFMIS) Government Financial Management Information System على المعلومات المحاسبية عبر الخصائص النوعية والمعززة وجودة التقارير المالية الحکومية.
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رسائل ماجستير و دكتوراة
الأحد, 12 يونيو 2022 09:48
رسالة دكتوراه: أثر شفافية الإفصاح السياسي للشركات على مخاطر الدعاوي القضائية
استهدف هذا البحث دراسة وتحليل مدى التزام الشرکات بشفافية الإفصاح السياسي
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رسائل ماجستير و دكتوراة
الثلاثاء, 31 مايو 2022 08:15
تلعب مجالس الإدارة دورًا هامًا في الحوكمة في تعزيز الثقة في إعداد تقارير الشركات المتكاملة
تم اعتماد التقارير المتكاملة كمبادرة يقودها السوق من قبل الآلاف من مؤسسات القطاعين الخاص والعام في جميع أنحاء العالم لمساعدتهم على فهم وإيصال خلق القيمة والأداء للمستثمرين وأصحاب المصلحة الآخرين.
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المحتوى بالإنجليزية
Boards of Directors have a critical governance role in enhancing confidence in integrated corporate reporting
IFAC releases second installment of integrated reporting assurance series
Integrated reporting has been adopted as a market-led initiative by thousands of private and public sector organizations around the world to help them understand and communicate their value creation and performance to investors and other stakeholders.
To enhance trust in integrated corporate reporting, boards need to oversee the integrity of the integrated report and underlying reporting process. To help them, IFAC has worked in partnership with the Institute of Internal Auditors (IIA) to develop Executing the Board’s Governance Responsibility for Integrated Reporting—the second installment in IFAC’s integrated reporting assurance series. It highlights how boards execute their accountability responsibility for integrated reporting and integrated reports with the coordination of all lines of governance and the support of internal auditors.
Board responsibility statements incorporate multiple internal assurance activities across all lines of governance and management and support the integrity of the integrated report and the underlying processes, systems, and information. This installment highlights the concepts and tools needed to deliver such statements. These can also be applied to regulated forms of management commentary in many parts of the world, including management discussion and analysis, strategic report, operating and financial review or the Task Force on Climate-Related Financial Disclosures.
“The IFRS Foundation’s announcement on the future of integrated reporting and the International Integrated ReportingFramework confirms that the International Accounting Standards Board (IASB) and International Sustainability Standards Board (ISSB) will assume responsibility for the Framework from July,” said Kevin Dancey, IFAC CEO. “Within the IFRS Foundation, the Framework will be further developed to help companies prepare an integrated report and support connectivity between the reporting required by the IASB and the ISSB. This installment of IFAC’s integrated reporting assurance series shows how directors can deliver confidence in integrated reporting through coordinated and connected internal and external assurance activities.”
“As an integral component of effective organizational governance, internal audit plays a critical role in instilling trust and confidence in the completeness, accuracy, and reliability of the information that forms the basis of the organization’s integrated report,” said Anthony Pugliese, CIA, CPA, CGMA, CITP, president and CEO of The IIA. “As noted in the widely accepted Three Lines Model, internal audit provides objective assurance, independent from management, of internal controls critical to achieving organizational objectives, including objectives related to integrated thinking and reporting.”
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محاسبة و مراجعة
الثلاثاء, 18 يناير 2022 07:34
Ph.D: Do Board Characteristics and Corporate Social Responsibility Practices Affects Profitability and Firm Value in the Egyptian Listed Companies?
Good corporate governance mechanism implementation will consistently strengthen the firm’s competitive position, maximizing the firm value, and managing its resources and risks more efficiently, which consequently will lead to strengthen the trust of the
معلومات إضافية
- البلد مصر
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رسائل ماجستير و دكتوراة
موسومة تحت
الأحد, 16 يناير 2022 14:22
رسالة دكتوراه: دور المراجعة الداخلية في حوكمة البيانات الضخمة لتحسين جودة المعلومات المحاسبية
يهدف البحث إلى دراسة وتحليل دور المراجعة الداخلية، کآلية فى حوکمة البيانات الضخمة، وأثر ذلک على تحسين جودة المعلومات المحاسبية، وإنعکاسه علىً أسعار الأسهم بالبورصة المصرية، وحجم وقيمة تداولها.
معلومات إضافية
- البلد مصر
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رسائل ماجستير و دكتوراة
الإثنين, 10 يناير 2022 09:10
دور ريادي ومهني لـ المحاسبين .. الكويت تحتفي بالمهنيين
أكد رئيس غرفة تجارة وصناعة الكويت، محمـد جاسم الصقر، استعداد «الغرفة» للتعاون مع جمعية المحاسبين والمراجعين الكويتية، إذ أصبح ضرورة فنية وتنظيمية تفرضها مقتضيات الإصلاح والتحديث والحوكمة في آن واحد معاً، كما تسعى «الغرفة» الى دعم كل جمعيات النفع العام بمختلف أنشطتها.
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محاسبة و مراجعة
الإثنين, 28 مارس 2022 09:50
ما هي عوامل النجاح في التحول الرقمي؟
بالنسبة لأي شركة أو عميل، تهدف مبادرة التحول الرقمي إلى تحسين العمليات والبيانات وإعداد التقارير باستخدام الوسائل التي تدعم التكنولوجيا.
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المحتوى بالإنجليزية
What are the Success Factors for Digital Transformation?
by Bob Green
For any firm or business client, a digital transformation initiative is intended to improve processes, data, reporting – or any combination thereof – using technology-enabled means.
Oct 22nd 2019
At our firm, our advisory team consists of product-agnostic systems advisors. We don’t resell or implement any software; rather we are retained to ensure that risky systems projects, which are also digital transformation initiatives, end successfully.
These initiatives start with establishing project governance parameters, development of project charters and project plans. These continue into documentation of key functional requirements, evaluating and selecting vendors and eventually implementing and optimizing the solutions.
The contents of this post can apply to many industries and a wide array of digital transformation initiatives. As a CPA, this may apply to initiatives your firm undertakes as well as to situations where your clients may be undertaking one, as well.
Level Set: Have You Been Through Digital Transformation Initiative?
If so, what factors impacted its success (or failure)? Consider what went well, what didn’t, and how you could have improved the situation had you known the outcome in advance. Perhaps you’ve been burned by a bad implementation or misleading software sales experience.
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Maybe a project that never finished went way off track and exceeded budget. In such case, you’d likely have pitfalls and warnings solidified in your memory. Or perhaps you’ve had a positive experience with a complex technology initiative. If so, you’re in the minority.
Either way, I’m sure that you’d agree that having a productive, collaborative and respectful relationship with software integrators and vendors is among the table stakes, right? There are other factors that impact success, which are enumerated in this post.
However, let’s set the record straight in that some of the larger software companies are focusing more and more on the success of their customer experiences. Within the last two years, I had the opportunity to lead discussions with distinctly different audiences while presenting at executive meetings held by two of the largest ERP and CRM software publishers. Each meeting focused on ERP and CRM Project Success Factors.
The audiences were owners of ERP and CRM software implementation firms and sales executives responsible for ERP and CRM sales and client success. I’m happy to report the meetings were productive, constructive, very interactive and ended with everyone in sync on the success factors that I’m about to share.
Before I do, however, think about the responses to the question asked above before you review our suggested success factors below and see how much we are in sync. What follows are the factors we’ve learned through many decades of experience to be most critical to success of digital transformation initiatives.
4 Leading Success Factors for Digital Transformation Initiatives
1. Clarity of Purpose
Be clear about what you’re attempting to accomplish, and establish the intended results that you expect to achieve. Define your scopes, including areas most impacted and not. And, assess your risks of achieving your results. And, be clear about whether your functional and business requirements include changing processes, or not.
2. Leadership and Managing the Change
Most ignored, yet among the top 2 reasons for failure. Your initiative must be sponsored by executives who are going to endorse, provide resources, and ensure that the disruption to the business is best planned for, and achieved. It takes guts to take on Digital Transformation initiatives, considering how often they run off the rails and never get done. Establish a plan, a charter, and develop a Change Management strategy using internal Organizational Development professionals. You’ll focus on preparing your organization at all levels, and build more effective leaders at the same time. And, assess how your unique culture will fit with the approach and personnel from your key vendors.
3. Experience, Team and Technical Skills
If you’re undertaking a Digital Transformation initiative without team leaders with experience in working on these types of projects, please stop. Hire or retain personnel who have been through this sort of thing. And, be sure that your team represents the right business functions and have requisite skill and authority to commit the organization to changing business processes. You need to bring your “A Team.”And, frankly, so do the vendors.
4. Product (yes, it’s last)
Although people and leadership, planning and strategy are listed above due to their higher impact on success, let’s not forget about the “products” you are seeking to implement in your digital transformation initiative. For most organizations, there are multiple offerings in the technology market from which to choose – choose wisely, based on independent research and be sure to seek the right integration/implementation professionals to help with making the product(s) work for your organization.
Final Thoughts
About to undertake a digital transformation initiative or are dealing with an initiative that’s going in the wrong direction? If you’re headed into - or are struggling during - the experience, you may want to pause and consider how to rethink your project, strategically. Pay attention to the key factors listed above: People, strategy, clarity, direction and communication.
These are words we all know but, keep them posted on the white boards in your offices. These projects by nature are disruptive. Taking a planned and mature, strategic approach can mitigate your risk of failure. Hire the right personnel, or seek professionals. Good luck!
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تكنولوجيا المعلومات
موسومة تحت
الأربعاء, 05 يناير 2022 10:44
رسالة ماجستير: العلاقة بين آليات حوكمة الشركات ومستوى الإفصاح الإختياري وتأثيرها التفاعلي على الأداء بالشركة
إستهدفت الدراسة إختبار أثر آليات الحوکمة علي الإفصاح الاختياري وفحص العلاقة التفاعلية بينهما في التأثير علي الأداء (تکاملية / إستبدالية / مستقلة) بالتطبيق علي (30) شرکة مقيدة في سوق الأسهم السعودي الفترة 2017-2019
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رسائل ماجستير و دكتوراة
موسومة تحت
الثلاثاء, 04 يناير 2022 12:11
رسالة ماجستير: إطار مقترح لتفعيل مساهمة المراجع الداخلي في تحقيق الشركات المقيدة لمتطلبات المؤشر المصري لمسئوليات الشركات S & P / EGX / ESG
أستهدف البحث صياغة إطار مقترح بهدف تفعيل مساهمة المراجع الداخلى فى تحقيق الشرکات المقيدة لمتطلبات المؤشر المصرى لمسئولية الشرکات ESG S&P/P/EGX/
معلومات إضافية
- البلد مصر
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رسائل ماجستير و دكتوراة