Enhancing knowledge management in financial supervision: A mathematical approaches

Haghparast, Abbasali; Maleki, Yasaman; Piri, Habib; Sotoudeh, Reza

doi:10.22075/ijnaa.2025.36859.5397

Enhancing knowledge management in financial supervision: A mathematical approaches

Articles in Press

Document Type : Research Paper

Authors

Abbasali Haghparast ¹

Yasaman Maleki ¹

Habib Piri ¹

Reza Sotoudeh ²

¹ Department of Accounting, Zahedan Branch, Islamic Azad University, Zahedan, Iran

² Department of Accounting, Nikshahr Branch, Islamic Azad University, Nikshahr, Iran

10.22075/ijnaa.2025.36859.5397

Abstract

Despite the supervision of financial and credit institutions by several regulators, evidence shows many weaknesses in the regulatory procedures for financial and credit institutions. This paper identifies and ranks the factors affecting the knowledge management implementation in the financial supervision of the Supreme Audit Court of Iran (SAC) in the banking sector. This is a qualitative paper by the grounded theory method. Data were collected by in-depth interviews with 15 experts of the SAC and the banking sector using purposive and snowball sampling methods, with open, axial, and selective coding methods to analyze the data. Findings showed that the outcomes are the most effective factor in the final model of knowledge management implementation in the financial supervision of the SAC in the banking sector, followed by strategies in the next priority. The contexts are the third priority and the background conditions and intervening conditions are ranked fourth impacts on the final model of knowledge management implementation in the financial supervision of the SAC in the banking sector with the causality having the least impact on the final model of knowledge management implementation in the financial supervision of the SAC in the banking sector. Also, the average of audit processes (strategies) and at the level of forces (intervening conditions) have gained the highest value and are the first and second priority. The least impact goes for the quality of services (causal conditions) and organization at the macro level of the bank (background conditions), ranked 37 and 38, respectively.

Keywords

implementation

knowledge management

financial supervision

the supreme audit court of Iran (SAC)

banking sector

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