دور الميكانيزمات الداحلية لنضام الحوكمة في تحسين اداء المؤسسات الاقتصادية الجزايريىة دراسة عينة من شركات المساهمة بولاية بسمرة

Abstract

This study aimed to clarify the role of internal mechanisms of corporate governance through three dimensions: the Board of Directors, internal audit, and accounting disclosure, in improving performance (financial, social, and environmental) in a sample of joint-stock companies in the Wilaya of Biskra, specifically Guedila Mineral Water Company, ENICAB Cable Manufacturing Company, and GM SUD (South Mills Company). The study addressed the concepts related to performance and the perspectives of various stakeholders regarding it, followed by an examination of corporate governance and its role through internal mechanisms in enhancing performance across its different dimensions. To achieve the study's objectives, a questionnaire was designed and distributed to a sample of respondents, including individuals in the following positions: Director, Deputy, Head of Department, Internal Auditor, and employees in the financial and accounting departments of the companies under study. Data were collected and analyzed using the SPSS software. A descriptive and analytical approach were employed to address the research problem and test the hypotheses. The study concluded with several key findings, most notably the statistically significant role of internal mechanisms of corporate governance in enhancing the performance of the joint-stock companies under study. Moreover, this role varied across the different performance dimensions. The study recommended several points, the most important of which are the need to implement effectiveness rather than simply adhering to corporate governance standards, and to raise awareness within the companies under study about the concept of corporate governance and its role in improving performance. Additionally, it emphasized the importance of integrating social and environmental concerns into the companies' overall strategy and fulfilling social and environmental commitments that go beyond legal obligations or those that result in financial savings for the companies under study.