A Strategic Vision to Auditing Intellectual Capital and its Role in Supporting and Rationalizing Making Decisions to Achieve the Competitive Advantage of Business Organizations «A Field Study»

Abstract

This study aims to test the role of intellectual capital review in supporting and rationalizing decision-making to achieve the competitive advantage of business organizations, a field study on the Holding Company for Pharmaceuticals, Chemicals and Medical Supplies (Holdi Pharma). It was based on a survey list specially prepared to collect the study data, and the stratified random sampling method was used, and the sample size was 116 employees in the company’s application sector, which represents the number of correct forms that can be analyzed, and the statistical program SPSS-V26 was used, and the analysis was conducted using statistical methods appropriate, such as descriptive statistics methods, and multiple regression models>
The study concluded several results, the most important of which are: there is no proposed framework for reviewing intellectual capital - both intellectual and applied - in business organizations in accounting jurisprudence, and there is a statistically significant effect for the application of intellectual capital audits on rationalizing decision-making in business organizations and improving their competitiveness.
The study recommended a set of recommendations, including: No existence of a framework for reviewing intellectual capital, both intellectual and practical, because of its role in supporting and rationalizing decision-making to achieve the competitive advantage of business organizations.