The Role of Intangible Assets in Management Accounting on Knowledge-based Economy as a Mean for Achieving Resistance Economy

Nowadays, one of the significant factors in economic progress is to develop knowledge-based economy. According to Imam Khamenei's statements about reviving production and employment and paying attention to resistance economy, in the present article, we would like to measure the impact of management accounting on knowledge-based economy as a mean for achieving resistance economy. Therefore, knowledge-based economy depends on changing view in management accounting. In the present study, intangible asset as an important factor is evaluated and by studying on knowledge-based economy, the impact of intangible asset on knowledge-based economy has been analyzed and evaluated. For testing hypothesis, a questionnaire with 38 questions is used and the statistical population is 234 managers of Iranian's stock exchange companies. 208 given managers answer completely and correctly. Collected data is analyzed by SPSS-16 software. Five components of intangible capital, including ownership structure, business or corporate indices, industrial indices and the reaction of analysts and costumers are considered for intangible assets. The conclusions of the study indicate that the intangible asset components effect on knowledge-based economy. In other word, intangible asset is as a significant factor of management accounting in knowledge-based economy and as a result, that is important to realize a resistance economy.