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

Yıl 2023, Cilt: 1 Sayı: 1, 29 - 36, 30.06.2023

Abdulrahman Aldoorı

Öz

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.

Anahtar Kelimeler

Corporate governance, Iraq, Corporate management models

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

Etik Beyan

Bu araştırma etik kurul izni gerektiren analizleri kapsamadığından etik kurul onayı gerektirmemektedir

Kaynakça

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