Karafan Journal

Karafan Journal

Designing a Competency Model for Corporate Entrepreneurship at the Supreme Audit Court of Iran

Document Type : Original Article

Authors
1 Department of Entrepreneurship, Aliabad Katoul Branch, Islamic Azad University, Aliabad Katoul, Iran.
2 Department of Management, Aliabad Katoul Branch, Islamic Azad University, Aliabad Katoul, Iran.
Abstract
This research was conducted with the objective of designing a model of organizational entrepreneurship competencies for the Supreme Audit Court of Iran (SAC), as a governmental and supervisory institution. In light of rapid environmental transformations and the increasing expectations of society for more efficient services, public sector organizations are in need of nurturing an entrepreneurial and innovative spirit. However, the specific nature of the Supreme Audit Court, which is grounded in precision, adherence to law, and the avoidance of unnecessary risks, has rendered the development of such an approach a complex undertaking. This study was carried out using an exploratory mixed-methods approach, employing both qualitative and quantitative analyses. In the qualitative phase, in-depth, semi-structured interviews were conducted with 15 experts (including university professors, senior and middle managers of the Court, and experienced specialists). The qualitative data were analyzed using the thematic analysis method, which led to the identification of 82 core codes categorized into eight main competency groups. In the quantitative phase, utilizing the Fuzzy Delphi method and the distribution of questionnaires, the indicators and competencies were evaluated and finalized by the experts. Data analysis resulted in the design of a comprehensive model of organizational entrepreneurship competencies across eight principal dimensions. These dimensions were determined as follows: cognitive and strategic competencies; behavioral and personality competencies; ethical, value-based, and governance competencies; leadership and managerial competencies; interactional and networking competencies; opportunity identification and innovation competencies, technological and data-driven competencies; and technical-specialized competencies.
Keywords
Subjects

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Volume 23, Issue 2
Humanities
Spring 2026

  • Receive Date 05 October 2025
  • Revise Date 14 November 2025
  • Accept Date 23 December 2025