Abdullah Eskandarany

Enhancing Boardroom Diversity in Saudi Arabia (eBook, ePUB)

• Format: ePub

Produktbeschreibung

This monograph contains an evaluation of the research dealing with the drivers and significance of corporate board diversity and corporate governance focused on Saudi Arabia. It specifically shows how to increase board diversity in a different culture and social setting. This is achieved by presenting more than two thousand items of secondary data and comparing these to data from 2020 to show the social change from the old to new diversity logics amidst the more general social change, with comparative analysis of global trends.

The book will provide a clear picture of boardroom diversity in Saudi Arabia. This will contribute to knowledge through understanding board diversity and exploring whether there have been changes in the boardroom due to social structure shifts, and the extent of resistance. It will benefit both accounting and governance academics as well as the broader practitioner community. Furthermore, it will be important for those looking at social change and the role of the Saudi national plan Vision 2030 which provides a strategic framework to reduce the country's dependence on oil, diversify its economy and develop its public sector.

• The first book to investigate boardroom diversity in Saudi Arabia
• Captures the change of Saudis boardroom in six demographic types of diversity
• Looks into the impact of social settings in Saudi culture by highlighting the Vision of 2030
• Provides a comprehensive review of Saudi Arabia's most recent corporate governance codes

---

Dieser Download kann aus rechtlichen Gründen nur mit Rechnungsadresse in A, B, BG, CY, CZ, D, DK, EW, E, FIN, F, GR, HR, H, IRL, I, LT, L, LR, M, NL, PL, P, R, S, SLO, SK ausgeliefert werden.

Produktdetails

• Verlag: De Gruyter
• Seitenzahl: 179
• Erscheinungstermin: 30. Januar 2023
• Englisch
• ISBN-13: 9783110741858
• Artikelnr.: 66802724

Autorenporträt

Abdullah Eskandarany is an Assistant Professor of Accounting at the Business College of the University of Jeddah, Saudi Arabia. As an assistant professor, he has been actively involved in teaching and administrative duties at both the departmental and faculty level. Abdullah holds a PhD in Management from Accounting and Financial Management department at University of Sheffield Management School, an MSc in Accounting and Finance from Bangor University, UK, and an MBA in Accounting from Avila University, USA. Abdullah's research interests include extinction accounting, Islamic tax (zakat), and corporate governance, with a specific concentration on the corporate board and its diversity. Abdullah has presented research on boardroom diversity at many conferences and workshops.

Inhaltsangabe

CHAPTER 1: Background of the Study

CHAPTER 2: The Context of Saudi Arabia
Introduction
Saudi Social Structure
Politics
Economics
Culture
Family
Religion and Diversity
Gender and the Islamic Religion
Ethnicity and the Islamic Religion
Islamic Religion and the Elderly
Saudi Arabian Listed Companies
Background
The Market Regulations Framework
An overview of the Corporate Governance Code (CGC) and the Boardroom Diversity
Summary Saudi Corporate Governance Code (2006)
Summary Saudi Corporate Governance Code Amendment (2010)
Summary Corporate Governance Code (2017)
Summary New Corporate Governance Code (2021) (expected)
Saudi Vision 2030
Growing and Diversifying the Economy
Integrating the Saudi Economy Regionally and Globally (Objective Number 3.6)
Increasing Employment
Equal Entry into Jobs (Objective Number 4.2)
Preparing the Younger Generation for the Market
Women's Empowerment
Attracting Appropriate Foreign Expertise (Objective Number 4.4)
New Changes to Saudi Arabia's Social Structure
Summary



CHAPTER 3: Literature Review
Introduction
Corporate Governance (CG)
Definition and Background
Corporate Governance Mechanisms
Boardroom Roles and Duties
Boardroom Committees Diversity
Protecting Shareholders' Rights and Boardroom Diversity
Boardroom Structure
Selecting and Nominating Board Members
Ownership
Chairpersons
Boardroom Diversity
Definitions and Background
Functional Diversity
Diversity of Experience
Diversity of Educational Background
Diversity of Educational Level
Demographic Diversity
Age Diversity
Gender Diversity
Diversity of Nationality
Boardroom Effectiveness and Diversity
Monitoring versus Independence
Decision Making versus Conflict between Diverse Members
Risk Management and Internal Controls
Boardroom Diversity and Performance
Board Diversity Effectiveness in the Middle East and North Africa (MENA) Countries, Including Saudi Arabia
Summary



CHAPTER 4: The Theory of Institutional Logics: A Perspective for Understanding the Effectiveness of Boardroom Diversity
Introduction
Agency Theory
Social Capital Theory
Resource Dependency Theory
Institutional Theory
Background and Definition
The Three Institutional Pillars
The Development of Institutional Theory and Institutional Logics
Different Perspectives of Institutional Logics
Institutional Logics
Resistance to Change
Shifting to the New Logic
The Individual Level (Micro)
The Organisational Level (Meso)
Societal Level (Macro)
Using Institutional Logics
Summary



CHAPTER 5: Secondary Data Results and discussion
Introduction
Gender
Age
Nationality
Qualification Levels
Educational Background
Experience
Summary



CHAPTER 6: Conclusion