Corporate governance is understood as a priority ideological expectation of bourgeois interests

and an accounting system in which only these interests are recognized. Combined with the
illusion of accounting systems that provide rational information to shareholders, corporate
governance can provide better coverage of dominant interests by focusing on struggles of interest
between shareholders and executives. This leads people to believe that structuring control over
the board of directors and their environment will allow shareholders to have a “real” democratic
structure that will allow corporate government to change the “real” ideological project. The
culmination of the rally was a criticism of the role that the company played in the dissemination
of managerial ideology.

Corporate governance is a system of rules that corporations use to make decisions and validate
their actions. This is the basis of the company for defining and maintaining its goals in a legal
and social enviornment. It can be said that this document, which advocates an institutionalized
tactic to corporate governance, is more consistent than the traditions and theories of management
and theories of the agency (Scheytt et al., 2003). Scheytt et al., (2003) is more concerned about
potential and unused abuse, although they are known to demonstrate that commercial control is
in the hands of senior management. For example, Burl and Mins believe that the investment
market will require reasonable standards of business judgment and regulatory control regarding
possible misconduct, such as “revenue targeting”. They insists on the need to follow reasonable
standards for indirectly adopting management theory and business management practices that
were lost in developing an economic agency (Baumol 1959; Marris, 1964; Williamson, 1964;
Williamson, 1975, 1985; Jensen and Meckling, 1976 ; Dowd, 1992; Schlifer and Cherries, 1997).

When analyzing management issues in management accounting literature, you are interested in
Foucault's point of view, which is mainly focused on the control of young managers and workers
(Miller and O'Leary, 1987). In fact, Foucault's accounting opinions seem to ignore or
overestimate the management potential of senior management. 8 If managers find out
everywhere, how can accountants explain scandals like Enron and Shell? What is more
problematic is how clear it is that accounting is both a source of corporate governance problems
and a solution to a problem. The socio-constructivist interpretation of the role of accounting
sometimes seems contradictory. On the one hand, accounting involves the creation of an
arbitrary model of the thinking of an economic person, considered as a natural state created in
the PT. In fact, some accounting professionals believe that accounting is an important
institutional mechanism for creating economists who “influence the positioning, sharing of
knowledge, and the allocation of resources to create personal interest for participants” (Jones and
Dugdale, 2001). Others propose that management accounting enables the process in an
organization (Lambert & Sponem, 2005).

Oman's economic vision for the port of Suman in 2040 is considered an important
investment in Oman's economic development. This is the most important event that began
in 2002 and allowed significant investments in approximately 34 subprojects, including
Sohar Refinery (ORPIC), JINDAL, Vale, Sohar Aluminum, Sohar Power and other
financial giants. In other projects, Port Sohar holds a close leadership position to realize
the common interests of the community and the company. In countries such as Oman,
corporate social responsibility (CSR) and support for state-owned enterprises are not new
ideas, but in recent years this concept has been strengthened under the leadership of
Sudanese leaders. As more and more international companies adopt this concept, more and
more companies are competing for social industries. Corporate social responsibility has
received widespread attention, especially in many developing countries, and Oman is no
exception. The private sector plays an important role in the economic development of
Oman. However, the development of industrial and port companies is destroying the
environment of Oman, including industrial pollution and other community problems.
Therefore, special attention needs to be paid to issues such as social responsibility. Many
researchers have emphasized the importance of corporate social responsibility and its role
in public research. Responsibility concept. Some of these companies do not report. The
purpose of this study is to assess corporate social responsibility, social impact and impact
on these areas of the industrial port of Sohar. Recently, several large Omani companies
began their activities. And I will introduce corporate social responsibility. JUSOOR is also
a nonprofit socially responsible organization that helps companies use CSR as social
security and emphasizes their confidence in CSR. The goal is the development of society
through the implementation of sustainable social projects. JUSOOR was founded in 2012
by ORPIC, VALE and Sohar Alium (SAOC). The creation and mutual agreement of these
three companies is a corporate social responsibility. The Jusor community supports
support and maintenance projects and supports many important projects in the Batina
community in northern Oman. The Jusor program in Osama is a successful example of
corporate social responsibility and has established a strong cooperative relationship between the
Ohar community and entrepreneurs in the port of Suhar (Oman CSR, 201). The companies
selected in Sohar port actively evaluated their contribution to the CSR department and the high-
quality work of the CSR department. The company's annual CSR report shows that large
companies located in the port of Sohar support the CSR program. Research shows that various
organizations in the Sultanate of Oman are interested in corporate social responsibility (CSR).
They play an active role in creating transparent communities, including annual reports on social
sustainability or annual reports published on the company’s website. These reports include the
CSR Code of Conduct, the CSR Policy Declaration, plan and activities.

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