This study examines the differences between strategic systems audit approach compared with traditional based audit approach and its impact on development of auditors’ knowledge of the client’s business, has been discussed. Strategic systems audit approach advocates argue that this approach creates a better development of auditors’ knowledge of the client’s business than the traditional-based au...

extended abstract introduction economic development is a favorable aim for all nations and meeting this aim requires a good understanding of variables taking part in this process. the role of entrepreneurship in economic development has been mentioned by many authors as an important one. although creating jobs is a function of entrepreneurial process, but it is not the only one. entrepreneursh...

this study aims to examine how open innovation can be effective in changing organizational inertia to create business model innovation and improve firm performance. it also seeks to explore whether the existence of open innovation has a mediating effect and influence. this study constructs a theoretical model to explore the relationship between latent variables and uses a questionnaire to colle...

according to the importance of entrepreneurship, as an engine of economic growth, recognizing the factors that influence business performance is of paramount important. since entrepreneurship is a cognitive process and fear affects it, the present study explores the effect of entrepreneur s’ perceived fear on their personal and business performance. the research is applied in intend and employs...

rural economy has an important role in rural sustainable development in every region or country. however, the rural economy in iran is too much depending on agriculture and development of other rural economy in particular nonfarm activities, has been neglected by iranian rural communities. therefore, the aim of this study was to identify the role of non-farm business on rural sustainable develo...

the increasing dependency of many businesses with information technology (it)and the high percentage of the it investment in all invested capital in businessenvironment ask for more attention to this important driver of business. thelimitation of capital budget forces the managers to look for more wise investment init. there are many cost-cutting techniques in the literature and each of them ha...

a varity of policy making models have been put forward in different era. although in real world each one of these models have a color and crystallized and an effect of each one could be traced in policy making . it is endeavored with the consideration of complexity of business environment and its various performers & players involved to present a conceptual model of policy making in order to im...