Investigation of the strategic entrepreneurship components' effect on the knowledge-based companies' performance by applying new dimensions of balanced score card

Document Type : Research Paper


Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran


Nowadays, due to the increasing trend of environmental changes and developments, knowledge-based companies need strategic entrepreneurship to respond effectively to their environmental needs. Therefore, the present research, which has a mixed research approach (qualitative-quantitative) and has an application-development orientation, tries to investigate in two stages the effect of strategic entrepreneurship components on the performance of knowledge-based companies by applying new dimensions of balanced score card. The first stage, which is qualitative and based on the purpose is the fundamental type and based on the method of research is the descriptive-analytical type, in order to identify the components of strategic entrepreneurship using the Meta-synthesis method, the findings of studies in this regard, as They were systematically reviewed and analyzed based on the formation process and output achievement. Then, by referring to the valid documents available on the sites and after reviewing the information of English sources from 2000 to 2019 and Persian sources from 1380 to 1399, out of a large number of initial articles, 88 suitable articles were identified. In order to analyze the selected articles, constituent concepts and influential components, the content analysis method was used and in order to validate the extracted concepts, the Delphi panel method was used with the presence of 8 experts and specialists in the field of university and industry. Then, the research findings were identified and classified in the form of 49 concepts, 10 sub-components and 5 components, and the conceptual model obtained from the meta-synthesis based on the findings was presented. Also, the rank and importance of experts' opinions regarding strategic entrepreneurship components based on the results of the Friedman ranking test were the components of leadership, opportunism, innovative learning, attitude and resources, respectively. In the quantitative stage of the research, which is applied based on the purpose and descriptive survey based on the research method, in order to investigate the effect of strategic entrepreneurship components on the performance of knowledge-based companies by applying new dimensions of a balanced scorecard, the model method Structural equation modelling (SEM) was used to test research hypotheses using Excel 2013, SPSS 21, and Smart pls3 software. The statistical population studied at this stage is 102 senior managers of knowledge-based companies located in Yazd Science and Technology Park. In order to select a sample by simple random method, 80 samples were selected from the Morgan table and questionnaires were collected. The results of the hypothesis test showed that the components of strategic entrepreneurship affect the six dimensions of the balanced scorecard of knowledge-based companies including financial, customers, learning and growth, internal processes, employees satisfaction and the environment and society dimensions.


Volume 14, Issue 1
January 2023
Pages 1457-1480
  • Receive Date: 12 March 2022
  • Revise Date: 30 April 2022
  • Accept Date: 18 May 2022