دفاتر البحوث العلمية
Volume 13, Numéro 2, Pages 404-424
2025-12-04
حوكمة شركات التأمين من خلال تطبيق المعايير المحاسبية الدولية
الكاتب : بوفيجلين حميد . رياض مريم .
الملخص
Governance is considered a fundamental strategic framework in the management of economic organizations, as it is based on a set of standards that have become essential in our modern era to improve organizational performance and strengthen trust with various stakeholders. The importance of these mechanisms has driven insurance compagnies -being among the institutions most exposed to financial risks- to adopt international accounting standards, ensuring greater transparency and higher efficiency in managing their resources. From a theoretical perspective, this research focuses on the ways of applying these standards in insurance compagnies, as service-oriented entities with particular characteristics in risk management. The study employs the content analysis method by addressing explanations related to how these standards operate within insurance compagnies.
الكلمات المفتاحية
Gouvernance ; Corporate gouvernance ; Insurance Companies ; International accounting standards
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