Consequences of the transition from corporate governance to corporate governance system in Accounting thought: Success model

الملخص

This research deals with corporate governance as one of the contemporary concepts in management and accounting thought, and this thought represents a road map for success for business organizations. That is why it gained wide attention at the level of business organizations. The research focuses on introducing the concept, theories, and principles of corporate governance. Its tries to present a theoretical framework to serve as a guide to success and under the name of the corporate governance system. Based on this, the research problem lies in explaining the dimensions and other systems on which corporate governance depends in order to promote proper application in practice. The researchers have relied on the analytical scientific method to derive the results. Among the most important findings of the research is that corporate governance is a comprehensive administrative system for managing contemporary business organizations in a manner that ensures the achievement of the goal of sustainability. And accounting is part of this system that should respond to the requirements of the corporate governance system implementation. The research recommends that business organizations seek to apply the corporate governance system based on the environment variables surrounding the organizations.