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Register a new userThe Impact of Effective Internal Control System in Preventing Management Practices of Earnings
مدى تأثير نظام الرقابة الداخلية الفعال في الحد من ممارسات إدارة الأرباح
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يهدف هذا البحث إلى التعرف على ممارسات إدارة الأرباح التي تقوم بها الشركات المساهمة, و بيان ما إذا كان نظام الرقابة الداخلية الفعال يسهم في الحد من تلك الممارسات, و لتحقيق الهدف من هذا البحث اتبع الباحث المنهج الاستقرائي و المنهج الاستنباطي حيث قام بإعداد استبياناً من 160 نسخة تم توزيعها على عينتين من المهنيين و من الأكاديميين. و باستخدام أدوات التحليل الاحصائي (المتوسط الحسابي و الانحراف المعياري و اختبار T-test) و الحزمة الإحصائية (SPSS) فقد توصل البحث أن هناك علاقة بين المتغير المستقل نظام الرقابة الداخلية و المتغير التابع ممارسات إدارة الأرباح. حيث أنه كلما كان نظام الرقابة الداخلية فعالاً كلما أدى ذلك إلى الحد من ممارسات إدارة الأرباح.
This search aims to identify management practices of earnings and to indicate whether internal control system effectively contributes to the reduction of such practices, to achieve the goal the researcher follows inductive and deductive approaches and 160 copies of a questionnaire were distributed to two samples of professionals and academics. Using statistical tools and techniques analysis (arithmetic mean and standard deviation and T-test) and statistical package (SPSS) we found out that there was a coefficient relationship between dependent variable – internal control system – and independent variable - management practices of earnings. The more efficient the internal control system is the more limited is earnings management.
Artificial intelligence review:
Research summary
يهدف هذا البحث إلى التعرف على ممارسات إدارة الأرباح التي تقوم بها الشركات المساهمة، وتحديد مدى تأثير نظام الرقابة الداخلية الفعال في الحد من تلك الممارسات. لتحقيق هذا الهدف، استخدم الباحثان المنهج الاستقرائي والاستنباطي، حيث تم توزيع 160 استبيانًا على عينتين من المهنيين والأكاديميين. باستخدام أدوات التحليل الإحصائي مثل المتوسط الحسابي والانحراف المعياري واختبار T-test، توصل البحث إلى أن هناك علاقة بين نظام الرقابة الداخلية الفعال والحد من ممارسات إدارة الأرباح. كلما كان نظام الرقابة الداخلية أكثر فعالية، كلما قلّت ممارسات إدارة الأرباح. كما أظهرت النتائج عدم وجود فروق جوهرية بين آراء المهنيين والأكاديميين حول دور نظام الرقابة الداخلية الفعال في الحد من ممارسات إدارة الأرباح. بناءً على هذه النتائج، أوصى الباحثان بتفعيل دور لجان التدقيق في الشركات المساهمة، وفرض إجراءات رقابية من قبل الجهات المختصة في سوريا على الشركات التي تتورط في ممارسات إدارة الأرباح.
Critical review
دراسة نقدية: على الرغم من أن البحث يقدم إسهامًا مهمًا في مجال الرقابة الداخلية وإدارة الأرباح، إلا أنه يمكن توجيه بعض النقد البناء. أولاً، كان من الممكن توسيع نطاق العينة لتشمل شركات من قطاعات مختلفة لضمان تعميم النتائج بشكل أوسع. ثانيًا، قد يكون من المفيد استخدام مناهج بحثية إضافية مثل الدراسات الحالة أو المقابلات العميقة لفهم أعمق للممارسات الفعلية داخل الشركات. ثالثًا، لم يتناول البحث بشكل كافٍ تأثير العوامل الخارجية مثل البيئة الاقتصادية أو التشريعات القانونية على ممارسات إدارة الأرباح. أخيرًا، كان من الممكن تقديم توصيات أكثر تفصيلًا حول كيفية تحسين نظام الرقابة الداخلية بشكل عملي وفعال.
Questions related to the research
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ما هو الهدف الرئيسي من البحث؟
الهدف الرئيسي من البحث هو التعرف على ممارسات إدارة الأرباح التي تقوم بها الشركات المساهمة وتحديد مدى تأثير نظام الرقابة الداخلية الفعال في الحد من تلك الممارسات.
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ما هي المنهجية التي استخدمها الباحثان لتحقيق أهداف البحث؟
استخدم الباحثان المنهج الاستقرائي والاستنباطي، حيث تم توزيع 160 استبيانًا على عينتين من المهنيين والأكاديميين، وتم تحليل البيانات باستخدام أدوات التحليل الإحصائي مثل المتوسط الحسابي والانحراف المعياري واختبار T-test.
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ما هي النتائج الرئيسية التي توصل إليها البحث؟
توصل البحث إلى أن هناك علاقة بين نظام الرقابة الداخلية الفعال والحد من ممارسات إدارة الأرباح، وكلما كان نظام الرقابة الداخلية أكثر فعالية، كلما قلّت ممارسات إدارة الأرباح. كما أظهرت النتائج عدم وجود فروق جوهرية بين آراء المهنيين والأكاديميين حول دور نظام الرقابة الداخلية الفعال في الحد من ممارسات إدارة الأرباح.
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ما هي التوصيات التي قدمها الباحثان بناءً على نتائج البحث؟
أوصى الباحثان بتفعيل دور لجان التدقيق في الشركات المساهمة، وفرض إجراءات رقابية من قبل الجهات المختصة في سوريا على الشركات التي تتورط في ممارسات إدارة الأرباح، بالإضافة إلى إعداد تقارير سنوية عن فعالية نظام الرقابة الداخلية.
References used
(Martin J. Coe, (2005), Fu Lfilling the Requirements of Section 404, Journal of Accounting, (http:// www.aicpa.org/ puds/ jafa/ mar 2005/ coe.htm
السهلي, محمد سلطان, ( 2006 ), إدارة الربح في الشركات السعودية, مجلة الإدارة العامة, مجلد ( 46 ) عدد ( 6 )
Sanjaya P.S.; Young L., (2012), Voluntary Disclosure and Earnings Management at Bank Companies Listed in Indonesia Stock Exchange, China-USA Business Review, Vol.11, No.3, P.P. 368-374
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