Designing a knowledge management implementation model in the financial supervision of the Accounts Court in the banking sector
Subject Areas : Financial Economicsyasaman maleeki 1 , Abbasali haghparasst 2 * , Reza sotudeh 3 , Habib Piri 4
1 - PhD student in Accounting, Islamic Azad University, Zahedan, Iran.
2 - Assistant Professor, Department of Accounting, Islamic Azad University, Zahedan, Iran.
3 - Assistant Professor, Department of Accounting, Islamic Azad University, Nikshahr, Iran.
4 - Assistant Professor, Department of Accounting, Islamic Azad University, Zahedan, Iran.
Keywords: Implementation, Knowledge Management, Financial Supervision, Court of Audit, Banking,
Abstract :
The current research was conducted with the aim of designing a knowledge management implementation model in the financial supervision of the Audit Court in the banking sector with a mixed approach. In the qualitative phase, with 15 people, who were mainly managers and deputy directors of the Accounting Department and the banking sector, university professors and experts in the field of finance and auditing, the interviews continued until reaching theoretical saturation in a targeted manner, and the samples of the quantitative section were based on Cochran's formula was chosen randomly. The research tool in the qualitative part was the semi-structured exploratory interview, and in the quantitative part, a researcher-made questionnaire was used to evaluate the implementation of knowledge management in the financial supervision of the Accounts Court in the banking department, which was designed based on the codes obtained in the qualitative stage. In the qualitative part, the interviews were analyzed using the foundation's data analysis method. The validity and reliability of the components were examined and the Cronbach's alpha of all the above components was 0.7 and during that; The most important components of the implementation of knowledge management in the financial supervision of the Audit Court in the banking sector were evaluated. In the quantitative part, the accuracy of the research model was confirmed through structural equation method. It was found that the selection of concepts, dimensions and indicators is highly accurate and can provide a suitable framework for developing a vision document in the banking sector.