Document Type : Research Paper
Authors
1 Department of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran
2 Assistant Professor, Department of Accounting, Shahr Qods Branch, Islamic Azad University, Tehran, Iran
3 Department of Accounting, Semnan Branch, Islamic Azad University, Semnan, Iran
4 Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran
Abstract
The purpose of this research is development of Caudillo's theory to appraisal of strengthen governance hegemony levers in Family ownership. In this research, firstly, through a systematic screening process, the levers that strengthen the governance hegemony were determined, and during the stages of fuzzy analysis, an attempt was made to examine the identified levers in terms of reliability. Then, in order to determine the most favorable analytical phase based on the levers of governance hegemony, from the CV process based on the training method to the evaluation of analyzes FAHP; VIKOR and EDAS. Finally, through the fuzzy analysis of TODIM and using the matrix process, the selection of the most obvious leverage for strengthening the governance hegemony in family-owned companies was carried out. The results in the qualitative part indicate the existence of six levers that strengthen the governance hegemony in family companies, which were determined during the steps of the fuzzy Delphi analysis, and all dimensions were confirmed as reliable. Then, based on the credit check process, it was determined that the most favorable fuzzy analysis based on the participants' scores is the hierarchical fuzzy analysis based on the type of TODIM. The results in the quantitative part showed that, based on the fuzzy basis of TODIM, the most obvious lever for strengthening the governance hegemony in companies with family ownership at the level of Iranian capital market companies is the lack of independence of the board of directors.
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