English abstract
The concept of governance has been closely linked to the financial and economic crises,
and what the world has witnessed from the repercussions of the impact of the Corona
pandemic since the year 2020 AD and the bankruptcy it left for many international
companies in many countries in the world, which led to great pressure and inevitable in the
application of corporate governance, the information of the financial statements and the
accounting information provided by the board of directors in each company and the audit
committees for corporate governance will reveal the deviations that caused the
deterioration of the company.
The current study aimed at identifying the conceptual framework for the study variables
represented in each of the conceptual framework for the study variables listed as (corporate
governance, profit distribution), and to reveal the reality of governance in Oman
Telecommunications Company "Omantel". It also aimed at identifying the type of
statistically significant differences in the average responses of the study sample members
about the impact between corporate governance and profit distribution in Oman
Telecommunications Company "Omantel" attributed to the demographic study variables
which are (gender, educational level, and years of experience) and innovation of
development proposals for corporate governance and profit distribution in Oman
Telecommunications Company "Omantel".
In her study, the researcher relied on the descriptive approach, and to achieve the
objectives of the study, a questionnaire was distributed to a study sample consisted of
(100).
The study’s results indicated the following:
The Oman Telecommunications Company “Omantel” applies governance to a large
extent, as it came in first place in terms of implementation the second dimension. which is:
the responsibilities of the board of directors, followed by the first dimension, which is:
ensuring shareholders’ rights, while it ranked last in the third dimension, which is:
disclosure and transparency.
Keywords: corporate governance, profit distribution
