دور رقابة المساهمین في إطار حوكمة الشركات.

The most important element leading to the success or failure of any company is due primarily to the directors and the role of the board of directors in the implementation of the policy set by these shareholders. However, the board of directors may not conduct the process as planned. Therefore, the management and accounting control of the company by these shareholders was established in order to ensure the continuity of the company by activating the so-called governance mechanism, which aims to detect the deficiencies and abuses in the field of management. However, there are several factors that negatively affect this control role of shareholders. [ABSTRACT FROM AUTHOR]