Identifying and Prioritizing the Effective Factors on the Knowledge-Based Economy Audit with the Approach of Intangible Assets (case study: Ilam Science and Technology Park)

Document Type : Research Paper

Author

, Department of Accounting, Ilam Branch, Islamic Azad university of Ilam, Iran

Abstract

Purpose: This research was carried out with the aim of identifying and prioritizing factors affecting the audit of the knowledge-based economy with the approach of intangible assets (case study: Ilam Science and Technology Park).
Method: The method of conducting this research was mixed (qualitative-quantitative). In the qualitative part, to identify the factors affecting the audit of the knowledge-based economy with the approach of intangible assets, the review of the background of the researches conducted in the last 10 years was used, and in the quantitative part, to prioritize these factors, the Fuzzy SWARA method was also used. The data was collected with the help of 14 experts.
Findings: The results in the qualitative section identified 15 factors including; audit quality measurement standards, the main knowledge-based business process, clear formulation of knowledge-based economy goals, auditors' level of mastery of the knowledge-based economy, audit methodology specific to the knowledge-based economy, organization of the knowledge-based audit team, commitment of senior auditors, focus on the knowledge-based audit process, identification of possible gaps in the knowledge-based economy audit, intangible asset valuation process, intangible asset network analysis, intangible asset operational plan, knowledge-based economy audit strategies, quality of the audit report of intangible assets, identification and analysis of audit problems of intangible assets. In the quantitative section, analysis of data collected with the Fuzzy SWARA software showed that clear formulation of knowledge-based economy goals is the first priority.
Conclusion: Every day, new concepts emerge in the economy, with the help of which great changes can be made in the society. Knowledge-based economy is one of these cases that emphasizes the application of knowledge to produce products and services. In this case, most new and innovative products are created due to the use of knowledge-based economy.

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منابع
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Innovation EconomicEcosystem Studies
Volume 4, Issue 2
September 2024
Pages 101-116

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