نموذج محاسبي مقترح للتكامل بين حوكمة الشركات والاداء المستدام كمدخل لتعظيم قيمة شركات التأمين الليبية
دراسة تطبيقية
Keywords:
استدامة الشركة, حوكمة الشركات, تعظيم قيمة الشركة, شركات التأمينAbstract
تلعب صناعة التأمين دورﹰا مهمﹰا في التنمية الاقتصادية في الدول المتقدمة والنامية على حد سواء؛ نظرﹰا لما تتمتع به من تدفقات نقدية واستثمارية وتقوية النسيج الاجتماعي؛ يضاف إلى ذلك أن قطاع التأمين يمثل جزءا مهما من المنظومة المالية ،وتكمن أهميته الاقتصادية في تغطية الخسائر، والحد من المخاطر التي يتعرض لها الأفراد والشركات، حيث أدت التطورات المستمرة والمتزايدة التى شهدها قطاع التأمين إلى الزيادة في حدة المنافسة ليس على المستوى المحلي فقط وإنما تعدى ذلك إلى المستوى الدولي، مما يتوجب على إدارة شركات التأمين دعم كفاءة وفاعلية أدواتها المالية والفنية لمواجهة هذه التحديات والمخاطر نيابة عن الملاك وفقا لنظرية الوكالة، والاهتمام بإدارة وتقييم المخاطر وتفعيل مبادي حوكمة الشركات ،والتركيز على هدف تعظيم القيمة الاقتصادية والاجتماعية والبيئية بوصفه أحد أهم الأهداف الاستراتيجية.
وبناء على ما كشفت عنه الدراسات السابقة التي تناولتها الدراسة من مظاهر سلبية أمكن ترجمتها في تساؤل رئيسي هو:" هل يمكن وضع نموذج محاسبي مقترح للتكامل بين حوكمة الشركات والأداء المستدام كمدخل لتعظيم قيمة شركات التأمين الليبية"؟، حيث قام الباحثان بصياغة هدف رئيس يتمثل في: "وضع نموذج محاسبي مقترح للتكامل بين حوكمة الشركات وأداء الاستدامة للشركة كمدخل لتعظيم قيمة شركات التأمين الليبية، واستخدم الباحثان المنهج الوصفي التحليلي لعرض الإطار النظري للدراسة تمهيدﹰا لتطبيق مجموعة من الإجراءات اللازمة لاختبار فروض الدراسة من خلال إجراء دراسة تطبيقية اعتمادﹰا على المنهج الاستقرائي والاستنباطي، وتوصلت الدراسة إلى وضع إطار ونموذج محاسبي مقترح للتكامل بين حوكمة الشركات والأداء المستدام للشركة كمدخل لتعظيم قيمة الشركات واختباره على واقع شركات التأمين الليبية.
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