knowledge management

Today, the performance of financial institutions is important for many investors and users of financial information to make decisions. Therefore, it is necessary to examine the performance of financial institutions in the capital market. The purpose of the present study is to examine the impact of knowledge management on business performance with emphasis on the role of accounting information quality.

The statistical population in this study is the managers of 19 financial institutions in the capital market of Tehran, which were selected purposefully. In fact, the number of statistical population with the number of samples for each variable is equal to 19. The present study is descriptive-correlational in terms of applied purpose, quantitative in terms of process, quantitative in terms of information collection and analysis method, and inductive in terms of logical dimension. This study was conducted in terms of data collection method, library and field. In this study, the data required to test the hypotheses were extracted from the standard questionnaire of Al-Damour et al. (2023) of the five-Lakeit spectrum and financial statements available in the capital market. The reliability of the questionnaire was tested through (Cronbach's alpha coefficient and composite reliability), whose values ​​were above 0.7 and were approved. And the validity of the questionnaire was tested through convergent validity (AVE) and divergent validity (Fornell and Larker matrix) and were approved. Also, to measure knowledge management, three indicators of knowledge acquisition, knowledge use and knowledge integration were used, to measure the quality of accounting information, four indicators of comparability, relevance, understandability and fair presentation were used, and to measure business performance, two indicators of return on assets and return on equity were used. In this study, after drawing the conceptual model, data analysis was performed using structural equation modeling with a partial least squares approach and through SEM-PLS and SPSS24 software. Structural equation modeling, which has three main stages: Stage 1) Measurement model fitting, Stage 2) Structural model fitting, Stage 3) Overall model fitting, in the first stage, 5 criteria were used to examine the measurement fit: the first and second criteria are the measurement model (Cronbach's alpha coefficient and composite reliability), the values ​​obtained for both indicators were higher than (0.7), so all research constructs are acceptable. And the third and fourth criteria related to convergent validity (AVE) are above 0.4 and cross-validity (positive value and the total average of this index is 0.390, which indicates the desirable quality of the research measurement models. And the fifth criterion of the measurement model: divergent validity (Fornell and Larker matrix) is that the amount of latent variables on the main diagonal of the matrix is ​​greater than the amount of correlation between them located in the lower and left cells of the main diagonal, meaning that the structures (latent variables) in the model interact more with their questions than with other structures, so the divergent validity of the model is at an appropriate level. In the second stage, four criteria were used to examine the fit of the structural model: the first criterion is the structural model, path coefficients (beta) and significance coefficients (t-value) which the obtained value, path coefficients and significance between all independent and dependent variables in the model are greater than 0.4 and 1.96 and at the confidence level 95% were significant, which showed the suitability of the structural model. The second and third criteria of the structural model are the coefficient of determination index (R^2) and the predictive correlation index (Q^2) of the endogenous latent variables. The obtained value of the coefficient of determination for the main endogenous variable of performance is 0.514. This means that the knowledge management and accounting information quality indicators, in total and in cooperation, have been able to predict about 50% of the performance changes, and about the other 50% depends on other factors and variables that are not in the model. Also, the value of the Q2 index for the main endogenous variable of business performance is 0.419, which indicates that the predictive power of the model regarding this variable is at a desirable and strong level. And the fourth criterion of the structural model is the effect size index (f^2). According to the values ​​obtained in the research, it can be said that the effect size of the independent variable and the moderating variable on business performance is moderate. Finally, in the third stage, a GOF criterion was used to examine the overall model fit, and the obtained value was 0.599, which indicates the overall suitability of the model and allows entry into the hypothesis testing section.

The results of the research, according to the first hypothesis, showed that the path coefficient of the effect of knowledge management on business performance is (0.741, 0.578) and the significance value (t-value) is equal to (9.35, 7.23) and is greater than 1.96; we concluded that this path coefficient is significant at the 0.05 error level; that is, knowledge management has an effect on business performance. Also, the results of the research, according to the second hypothesis, showed that the path coefficient of the effect of accounting information quality on business performance is (0.654, 0.421) and the significance value (t-value) is equal to (8.06, 3.95) and is greater than 1.96 and at a confidence level of 0.95; we concluded that this path coefficient is significant at the 0.05 error level; that is, accounting information quality has an effect on business performance. On the other hand, examining the moderating effect coefficient of the accounting information quality variable on the relationship between knowledge management and business performance is (0.461, 0.594) and the significance value (t-value) is (4.04, 7.69) and is greater than 1.96 and at a confidence level of 0.95; we concluded that this path coefficient is significant at an error level of 0.05; that is, accounting information quality moderates the relationship between knowledge management and business performance.

Research limitations/implications: 

Among the limitations we faced during the research are: Due to the nature of the methodology, this research required the cooperation of the respondents to complete the questionnaire, and some of the respondents refused. Considering the importance of the issue expressed by the interviewers, we tried to minimize the rate of refusal, the time-consuming nature of completing the questionnaires by financial managers and marketing managers of financial institutions, and the lack of sufficient theoretical foundations for some of the research variables.

Originality/value: 

This research is the first to measure the effect of accounting information quality as a moderating variable on the relationship between knowledge management and the performance of financial institutions in the Tehran capital market. Also, as a scientific achievement, this issue can provide useful information to financial analysts, users of financial statements, and accounting students and professors.

Universities are affected by the effects of technological changes and such changes affect the key functions of the university such as development and management of knowledge and human resource training. For this reason, it is necessary to identify the mega trends affecting future universities from the perspective of technological developments and analyze their effect on the economy of higher education. Technological developments on universities have an impact on the future of higher education in Iran in different dimensions. In this article, according to the scope of the research, while identifying the mega technological trends affecting the future of universities in Iran, the effects of these mega trends on the financing of public universities were examined. Finally it is necessary to identify the mega technological trends affecting universities in Iran, to identify the impact of these technologies in the future of higher education in different sectors, and to make appropriate policies. Technologies undoubtedly play a huge role in education now and in the future at all levels, a fact that has been especially strongly reinforced by the situation of the Covid-19 pandemic. These technological developments create opportunities and challenges for universities, which must be responded to in a scientific and policy-making process. In this research, two key research questions have been answered: Question 1: What are the mega trends affecting the future of universities in Iran related to the development of new technologies in the field of education? Question 2: What are the effects of identified mega trends on public universities in Iran in the field of financing?

A single case study methodology was used to carry out this research. The mentioned research is at the level of macro-policy making and is studied by public universities. In this research, based on the methodology of a case study through the study of literature, mega trends affecting the future of universities were identified from the perspective of technological developments. Then, based on previous studies, a series of evidence, events and statistics, as well as exploratory interviews with experts, the initial theoretical framework of the research, consisting of 15 mega trends, was presented. Next, the initial theoretical framework was verified using tools such as studying documents and previous studies, statistics and events, and interviewing 13 experts. The selection of experts was based on direct identification and the snowball method and continued until theoretical saturation was reached. Interviews with experts were coded and in the article some of the experts' points of view related to each mega trend are presented.  One of the main steps of research is research validation. Four features including construct validity, internal validity, external validity and reliability were validated in single case study in this research.

Based on previous studies, a series of evidences, events and statistics, as well as exploratory interviews, the initial theoretical framework of the research consisting of 3 sections and 15 mega trends was presented. In the following, the initial theoretical framework was examined based on the case study method and tools such as the study of previous documents and activities, statistics and events, and interviews with experts. Based on this, while revising the mentioned framework, the number of mega trends was reduced from 15 mega trends to 8 mega trends and 19 policy proposals were presented. The 8 mega trends presented in the final framework include mentoring, self-learning, interdisciplinary and skill-based training, blended learning, online and simulated laboratories, online tests, entering new sectors in education and global competition in attracting students. The results of the research show that the 8 mega trends caused by technological developments have a high effect on at least one method of financing in public universities, and it is necessary for policy makers, managers and researchers to understand the effects of these mega trends on the development of universities in Iran.

Research limitations:

 It is suggested to use quantitative and qualitative methods to expand the scope of research from public universities and the financing sector to all kinds of universities and other higher education sectors. Also, universities have various dimensions (such as technological infrastructures and educational methods) that are affected by technological mega trends and it is necessary to investigate in the future researches. The issue of the effects of new technologies such as artificial intelligence is one of the topics of future research from the technical and managerial perspectives in higher education. In the end, it is suggested that the results of the mentioned research should be examined in different public universities with different levels of ability, and the specific characteristics of the universities.

Practical implications: 

The results of this research can be used by policy makers, managers and researchers. Paying attention to multiple specializations in faculty members, employing lecturers from industry in universities, using new business models in public universities to realize continuous and short-term education, paying attention to new technologies such as artificial intelligence in teaching students, More use of self-learning methods, special attention to non-formal education, more serious attention to the needs of industry and society, allocation of funds by the government to equip classrooms with new educational technologies, changes in curricula based on flexibility and continuity, Creating new methods of online and virtual exams, creating virtual laboratories, paying attention to university marketing especially in attracting foreign students, using international infrastructure in the field of education and creating international consortia in holding training courses are among the practical suggestions of this research.

Originality/value: 

In this research, the main goal is to identify the mega trends of technology and examine the impact of mega trends on the future of universities in Iran. Of course, in this research, the focus is on public universities and the financing system in Iran. These technological developments are presented in the context of new technologies such as digital transformation and have serious effects on the activities and performance of the university in the future. The research results are useful and valuable for various stakeholders of higher education, including policy makers and administrators. Also, providing original data from interviews with experts also adds to the value of the research.

Despite the importance of retirees' knowledge in resolving various complexities and challenges in the refinery supply chain, including risks arising from oil price and market fluctuations, lack of cooperation and coordination among supply chain members, oil challenges such as leaks and fires, etc., in recent years, a significant amount of knowledge has been lost with the retirement of employees. The purpose of this study is to analyze the return of retirees' knowledge in the Isfahan Refinery supply chain.

Design/methodology/approach: 

The present study is applied in terms of its purpose, descriptive-causal in terms of its nature and method, and a cross-sectional survey-type non-experimental study in terms of data collection. Initially, 12 factors affecting the return of retirees' knowledge were identified based on a literature review and research background and were approved by academic and industrial experts (Isfahan Refinery). In order to present the conceptual model of the research, the interpretive structural modeling approach was used. In this section, a paired comparison questionnaire was designed among the factors affecting the return of retirees' knowledge in the Isfahan Refinery supply chain. Then, using the judgmental sampling method and opinion polls from 15 academic and industrial experts, the relationship between the factors affecting the return of knowledge of retirees was identified and a conceptual model was presented. In order to confirm or reject the conceptual model, the structural equation modeling approach and Smart PLS3 software were used. Using the convenience sampling method, 300 questionnaires were distributed among the employees and managers of Isfahan Refinery, of which 243 questionnaires were returned. The validity of the research questionnaire was confirmed using convergent validity (factor loading coefficients and AVE criterion) and divergent validity (Fornell-Larker table). Also, the reliability of the research questionnaire was confirmed using Cronbach's alpha and composite reliability criteria.

The results of this study showed that government support with a path coefficient of 0.495 and knowledge and experience of retirees with a path coefficient of 0.416 have an effect on top management support, top management support with a path coefficient of 0.789 on financial incentives, and with a path coefficient of 0.854 on non-financial incentives. In addition, the results of the study showed that financial incentives with a path coefficient of 0.383 and non-financial incentives with a path coefficient of 0.522 have an effect on the culture of maintaining and promoting organizational knowledge, the culture of maintaining and promoting organizational knowledge with a path coefficient of 0.817 on the use of advanced technologies, the use of advanced technologies on the desirability of working environment with a path coefficient of 0.787, the desirability of the work environment with a path coefficient of 0.805 on employee participation and collaboration, and employee participation and collaboration with a path coefficient of 0.774 on organizational coherence and stability. Other results of this study include the effect of organizational cohesion and stability with a path coefficient of 0.797 on facilitating communication and the effect of communication facilitation on the quality of products and services with a path coefficient of 0.804. In addition, the results of the study showed that the return of knowledge of retirees plays a decisive role in resolving challenges in the supply chain of Isfahan Refinery. In addition, based on the conceptual model presented from the interpretive decision-making modeling approach, government support and the knowledge and experience of retirees have been identified as key factors in the return of knowledge of retirees in the supply chain of Isfahan Refinery.

Research limitations/implications: 

The present study, like many studies, has limitations in the field of conducting research processes. Among these limitations, we can mention the lack of examination of different cycles between stimuli, which has always existed as a structural limitation in the structural equation technique, and it is suggested that in future research, the return paths between the relationships formed in this study be examined. Also, considering the use of a questionnaire as a data collection tool and its distribution among Isfahan Refinery employees and managers and academic experts, their mindset and attitude in completing the questionnaire may have affected the results of the present study. In addition, the present study was related to the Isfahan Refinery supply chain, and its results should be generalized with caution to other similar organizations and industries.

Practical implications: 

This research has various implications for the refinery supply chain. Using retirees' knowledge can reduce various problems in the refinery supply chain, including oil field exploration, oil price fluctuations, lack of coordination and cooperation between supply chain members, high repair and maintenance costs, transportation costs, etc. In addition, the results shown in this research based on the use of retirees' knowledge in solving various supply chain problems and challenges can encourage other industries to use their retirees' knowledge. Also, the return of retirees’ knowledge can lead to improved crisis management and reduced risks in the supply chain, as these individuals usually have experience in critical situations and can help design and implement successful strategies. This process can lead to increased productivity and reduced costs in the supply chain, which is of particular importance for the refinery’s competitiveness. Furthermore, fostering collaboration between active employees and retirees can promote a culture of continuous learning and knowledge sharing that is critical to adapting to industry change. This engagement not only helps to facilitate the onboarding process for new employees, but also helps to preserve organizational knowledge that might otherwise be lost. Involving retirees in advisory roles can also help to strengthen organizational resilience, as their guidance can be invaluable during times of crisis or transition. Ultimately, these outcomes lead to increased productivity, reduced operating costs, and improved competitiveness, better positioning the refinery for sustained success in a dynamic marketplace.

Originality/value:

 Using the experiences and knowledge of retirees in the Isfahan Refinery supply chain can bring various benefits such as reducing costs and time wasted due to trial and error, reducing rework, improving performance, etc. Therefore, it is necessary to identify key factors in the return of retirees' knowledge, given the large amount of knowledge that is lost when people retire from the Isfahan Refinery.

The aim of the present study is to design a smart leadership model for education managers. The research method is applicable according to its purpose, and its method is qualitative and of the type of content analysis. The statistical population includes 12 university professors and scientific research experts with a degree in public administration, as well as education managers and experts in Torbat Heydariyeh city, who were selected through purposive sampling dependent on the selection criteria, and the selection of samples continued until theoretical saturation was reached. The data collection tool is a semi-structured interview. The validity of the research data was examined and confirmed by returning to the participants and external auditors. The content analysis method and Atlas ti8 software were used to analyze the data. The results indicate that 4 organizing themes: pragmatic management, knowledge management, organizational management, and team management were identified and confirmed; and the results also showed that the elements of the smart leadership model for education managers are knowledge management, organizational management, team management, and pragmatic management.

Today, the importance of knowledge management has been established for most organizations worldwide. Organizations strive to consider and implement the best factors to execute this crucial process in a better and more efficient manner. Given that a large volume of domestic and international articles has focused on identifying and examining these factors, the aim of this research is to identify and examine the factors affecting knowledge management in organizations. To this end, the study employed the qualitative method of integrative systematic review with meta-synthesis, and the seven-stage process of Sandelowski and Barroso was used for analyzing the study resources. In order to find the relevant articles, searches were conducted in domestic and international databases such as SID, Noormags, Scopus, Google Scholar, and Eric. Ultimately, 30 articles were selected for review, and the received data were analyzed. The result of this analysis was the extraction of 6 core categories, 18 main categories, and 148 sub-categories, including Human Resources (self-development and distinctive features of human resources); Organizational Processes (financial functions and knowledge management processes); Organizational Factors (organizational culture, information technology, organizational structure, and management); Human Capital Development (human resource development by the organization, motivation and encouragement, efficient recruitment, training, monitoring and control, and research and studies); Regulations and Organizational Vision (organizational bylaws and organizational strategies); and External Factors (political pressure and economic pressure). The findings of this research can serve as a suitable guide for .organizational stakeholders who place special importance on achieving knowledge management within organizations.

Organizations in today's dynamic and competitive environment are facing challenges such as lack of resources and technical, expert and committed human resources. The current research is aimed at achieving the model of key competencies and specialized skills of scientists in the era of knowledge based on the statements of Imam Khamenei as one of the main infrastructures in the country's scientific flow as a guarantor of the country's progress.

This research was formed in terms of philosophy and philosophical paradigm in the field of interpretive research based on the interpretation of qualitative data, and thematic analysis methodology and Atlas 24 software were used to analyze the qualitative data. To obtain the units of analysis, after searching keywords such as "experience", "experiences", "experiences", "experienced", "experienced", "experienced", "example", "expert", "experts", "memory" "Historical" and their hardships were identified in the statement published by Imam Khamenei Madzala-ul-Ali, (736) the meaning unit.

Based on the findings of the research, (229) basic themes, (40) organizing themes and (4) inclusive themes including cognitive competencies, personality competencies, behavioral competencies and specialized skills were extracted. In the end, the network of drawing themes and basic, organizing and comprehensive themes in the field of experience management was presented.

According to the statements of the Supreme Leader, the competency model of academics specifically emphasizes the comprehensive and multidimensional development of academics, which includes intellectual, personality, behavioral and specialized skills. Considering Iran's cultural and civilizational goals, this model has more emphasis on behavioral and cultural aspects that can be used as a native model for the development of scholars in the country. Comparison with similar studies shows that while the general principles of academic competence are recognized globally, cultural and social needs can help develop specific models for each country.Authenticity/value: The model of the desired competence of scientists based on the statements of the Supreme Leader was investigated and researched and it is similar in terms of the territory and different in terms of the researched sources. It has the merits of being close to first-hand Islamic sources, and in this sense, the used sources can be considered key.

This study aims to conduct a comprehensive qualitative meta-synthesis of knowledge management implementation in higher education institutions, focusing on identifying critical success factors, challenges, and implementation strategies. The research seeks to develop an integrated framework that captures the multifaceted nature of knowledge management in academic settings while providing practical guidelines for successful implementation.

The study employs a systematic qualitative meta-synthesis methodology following Sandelowski and Barroso's (2006) seven-step approach. From an initial pool of 80 articles published between 2018 and 2023, nine high-quality studies were selected through rigorous inclusion criteria. The research utilized systematic database searches across Web of Science, Scopus, and Google Scholar. The selected studies were analyzed using qualitative content analysis to identify recurring themes, patterns, and relationships. The Critical Appraisal Skills Programme (CASP) was employed to ensure methodological rigor, and peer review was used to enhance the reliability of the findings.

The meta-synthesis revealed five critical success factors for knowledge management implementation in higher education:1. Supportive organizational culture emerged as the most crucial factor, emphasizing the need for trust, transparency, and continuous learning values.2. Information technology infrastructure was identified as essential for facilitating knowledge storage, retrieval, and sharing.3. Senior management support was found to be vital for resource allocation and strategic alignment.4. Reward and motivation systems were recognized as crucial for encouraging knowledge-sharing behaviors.5. Flexible organizational structure was determined to be necessary for facilitating cross-departmental collaboration and knowledge flow.The study also identified significant challenges, including:- Resistance to change among academic staff- Lack of knowledge-sharing culture- Resource constraints (both financial and human)- Bureaucratic organizational structures- Limited understanding of knowledge management benefitsImplementation strategies were categorized into three main areas:1. Cultural interventions (fostering trust, promoting collaboration)2. Structural modifications (creating knowledge management roles, establishing communities of practice)3. Technological solutions (implementing knowledge management systems, developing digital repositories)The research culminated in developing a comprehensive conceptual model that illustrates the interrelationships between success factors, challenges, and implementation strategies in academic knowledge management.Research limitations: Several limitations should be considered:- The relatively small sample size of nine studies may not capture all relevant perspectives- Geographic concentration of studies in specific regions may limit global generalizability- Lack of access to raw data from primary studies restricted certain types of analysis- Temporal limitations of selected studies may not reflect the most recent developments- Methodological variations across studies complicated direct comparisonsThese limitations suggest opportunities for future research, including:- Longitudinal studies examining long-term impacts of knowledge management initiatives- Cross-cultural comparative studies of knowledge management implementation- Investigation of emerging technologies' impact on academic knowledge management- Studies focusing on knowledge management's role in achieving sustainable development goals- Research on the relationship between knowledge management and intellectual capital in universitiesPractical implications: The study provides several actionable recommendations for higher education institutions:1. Develop comprehensive knowledge management strategies aligned with institutional objectives2. Implement targeted training programs to enhance awareness and skills3. Design appropriate incentive systems to encourage knowledge sharing4. Review and modify organizational structures to facilitate knowledge flow5. Invest in suitable information technology infrastructure6. Create specialized knowledge management roles and teams7. Establish regular knowledge-sharing sessions across departments8. Develop knowledge repositories and information banks9. Implement mentoring programs for tacit knowledge transfer10. Regular assessment of knowledge management effectivenessThe findings emphasize the need for a holistic approach that addresses cultural, structural, and technological dimensions simultaneously. The study provides practical guidelines for academic leaders and administrators implementing knowledge management initiatives.

This meta-synthesis offers several unique contributions to the field:1. Provides a comprehensive and integrated perspective on knowledge management in higher education by synthesizing recent qualitative research2. Develops a novel conceptual framework that captures the dynamic relationships between success factors, challenges, and implementation strategies3. Offers practical, evidence-based recommendations for academic institutions4. Identifies gaps in current understanding and suggests directions for future research5. Addresses the complex interplay between organizational culture, technology, and human factors in academic knowledge management6. Contributes to the theoretical understanding of knowledge management in educational contexts7. Presents a systematic analysis of implementation challenges and corresponding solutionsThe study's value lies in its synthesis of diverse perspectives and experiences, providing a robust foundation for both theoretical advancement and practical application in higher education knowledge management. It serves as a valuable resource for academic leaders, administrators, and researchers working to enhance knowledge management practices in higher education institutions.The findings underscore the importance of adopting a systemic, long-term approach to knowledge management implementation, recognizing that success requires careful attention to cultural, structural, and technological factors. This research contributes to both the theoretical understanding of knowledge management in academic settings and provides practical guidance for its implementation.

One of the most important issues in recent years is the concept of corporate governance. This concept deals with the way of managing and controlling an organization and its main goal is to ensure transparency, accountability and fairness in corporate decisions. On the other hand, knowledge management helps organizations to take advantage of existing experiences and information and improve decision-making and innovation. With the emergence of artificial intelligence as one of the leading technologies, organizations are driven to increase productivity. The application of artificial intelligence and knowledge management in corporate governance can lead to optimization of decision-making and increasing the efficiency of organizations. Organizations of the country always need a knowledge system that can work in a coordinated, regular, purposeful, continuous and dynamic manner. One of these organizations is Mapna. In this company, until now, organizational knowledge management models that are based on corporate governance have not been investigated, and knowledge management has only been dealt with separately and superficially. Therefore, this research area needs more extensive studies. In this regard, this study presents the model of artificial intelligence and knowledge management in corporate governance.

 The approach of the current research is qualitative and it was done using thematic analysis method. Data collection methods in this research include library studies and field studies. In the first stage, with comprehensive library reviews and evaluation of past studies, including English and Persian books and articles, theses, effective factors and components of artificial intelligence and knowledge management in Mapna company were identified and extracted. In the second stage, in the field method, the factors and components of artificial intelligence and knowledge management were identified from the tools of interviews with professors and experts of the studied society and the method of content analysis. In the next step, a conceptual model of the theme analysis method was presented. The duration of conducting field studies and design, distribution, collection and analysis of qualitative data was done in the period of March 1401 to March 1402.

Based on the theme analysis method, the effective dimensions and components in knowledge management in Mapna include individual dimension, organizational dimension and environmental dimension. The effective dimensions and components in artificial intelligence in Mapna include contextual dimension, organization strategies, organizational dimension, marketing dimension, structural dimension and environmental dimension. The results show that knowledge management, including individual, organizational and environmental dimensions, has a significant effect on corporate governance in Mapna Company. Also, artificial intelligence with contextual dimensions, organization strategies, organizational, marketing, structural and environmental dimensions also affects corporate governance in this company. Corporate governance can bring significant benefits to a business or group structure. This type of governance is able to create a stronger organizational culture and place compliance and reputation at the center of the organization's activities. Also, it provides transparency at all levels of the organization and ensures that all actors understand their personal role in the operation and when and why they are expected. With this approach, growth opportunities are clearly visible, as corporate governance ensures that all business unit information is up-to-date and accurate, allowing the board to make clear and accurate strategic decisions based on valid data.Research limitations: The most important obstacles and limitations of this research include the following: Lack of cooperation from some managers and experts of MAPNA Company due to the volume of executive activities, Due to the researcher's efforts to explain the objectives and benefits of the research to managers and experts, as well as to increase accuracy in answering the questionnaire questions, conducting the research took some time in some stages. The diversity of the field of corporate governance activities in MAPNA Company led to the expansion of categories in the field of artificial intelligence and knowledge management, which inevitably led to some of them being omitted according to the elites' opinion. The findings of this research and the presentation of the corporate governance model are within the time frame of data collection, and the passage of time may change the prioritization of the dimensions and indicators of the model.

Today, in the dynamic environment of global competition, despite rapid global changes, in order to survive and achieve competitive success, organizations are increasingly committed to performing knowledge-based activities. predict the changes in the future and be able to direct these changes in the direction of creating the desired performance to build a better future.

In terms of practical purpose, in terms of nature and method, the present research is a descriptive-survey type of research and a correlational type of research. The statistical population of this research is the managers of the second level of police headquarters of West Azarbaijan province, and in order to measure the quality of the conceptual model of research and testing research hypotheses, questionnaires; transformational leadership with 20 questions, (multifactorial leadership (M LQ)), knowledge management with 19 questions, organizational learning with 16 questions, job satisfaction consisting of 13 questions, organizational performance and knowledge creation process including 8 distribution questions It was found that the validity (Krobach's alpha coefficient) was 0.93 and the reliability was 0.94 of the statistics questionnaire and the research questionnaires were distributed. In order to measure the quality of the conceptual model of the research and test the research hypotheses, structural equation modeling and the partial least squares approach were used using Smart PLS software in version 3.

Transformational leadership has a positive effect on organizational performance, knowledge management, knowledge creation process, organizational learning, job satisfaction, and organizational performance, and the knowledge creation process has a positive and significant effect on organizational performance, organizational learning on organizational performance, and job satisfaction on organizational performance. And finally, the mediating role of knowledge management, knowledge creation process, organizational learning and job satisfaction is confirmed at the 99% confidence level and they mediate the relationship between transformational leadership and organizational performance..

Considering the positive impact of transformational leadership on organizational learning, it has increased the level of organizational learning and directly and indirectly on organizational performance through knowledge creation and finally, knowledge management mediates the relationship between transformational leadership and organizational performance, comparing the characteristics of transactional leadership and transformational leadership, and it can be determined that transformational leadership has a greater impact on organizational performance than transactional leadership. Lays.

The purpose of this study is to examine the impact of knowledge management on organizational performance, with the mediating role of research and development in one of the companies operating in the oil industry. To achieve this goal, the theoretical framework of the study was first developed through a review of the literature and previous research. Based on this framework, the conceptual model of the study was proposed, and research hypotheses were formulated. The statistical population consists of managers and experts from one of the companies active in the oil industry, totaling 186 individuals, from which a sample of 125 participants was selected. A questionnaire, with items extracted from reliable sources and whose validity and reliability were confirmed, was distributed among the selected participants. Given the non-normal distribution of data and the structure of the research model, the partial least squares (PLS) method and the Smart PLS2 software were used for statistical analysis. The results showed that the impact of knowledge management on organizational performance is 0.578, the impact of knowledge management on research and development is 0.551, and the impact of research and development on organizational performance is 0.632. Finally, recommendations were provided to improve organizational performance based on knowledge management and research and development.

Customer knowledge management represents a research area at the intersection between knowledge management and customer relationship management. The purpose of this research is to investigate the effect of supply chain information sharing, customer knowledge management, and knowledge management on company performance. This research, according to the practical purpose, the type of quantitative data, and the descriptive method of survey correlation type.

The statistical population of the research consists of 398 selected companies, one customer relationship manager, one supply and sales manager were chosen from each company, and 796 people were estimated. After applying Cochran's formula, 259 people have been selected as the research sample.

The results of the first to third hypotheses respectively showed that the sharing of supply chain information has a significant and positive effect on the company's performance; Customer knowledge management has a significant and positive effect on the company's performance.

According to the results obtained from the hypotheses as well as from a theoretical point of view, it can be stated that customer knowledge management effectively helps companies to perform better and achieve a competitive advantage. Companies should consider customers an important external source for creating knowledge and generating new ideas.

Knowledge governance, as a key topic in knowledge management, has garnered significant attention over the past two decades. Given the increasing importance of knowledge as a strategic resource in organizations, numerous studies have been conducted in this area. However, the dispersion and diversity in the approaches and results of these studies highlight the necessity for a comprehensive and systematic analysis and classification of them. This research aims to provide a systematic and comprehensive review of existing studies in the field of knowledge governance, identifying trends, challenges, and gaps. It employs a meta-synthesis research method to analyze qualitative studies. Relevant data has been gathered from various databases, particularly through the Google Scholar search engine, and categorized after evaluating quality and alignment with research questions. These categories include three main axes: the nature of research, level of governance, and the domain of knowledge governance. The findings indicate that studies in this area exhibit high diversity in terms of type, scope, and subject, which aids researchers in analyzing and designing knowledge governance models from different perspectives. Furthermore, the research suggests that a comprehensive framework should be developed to guide future research in this field, and the proposed tree structure for classifying studies serves as an effective tool for visually displaying the relationships among different sections and enabling a more precise analysis of them.

In today's fast-paced organizational environment, effectively managing knowledge is critical to ensure that valuable insights and expertise are not lost when employees leave. The role of a knowledge engineer is pivotal in capturing and codifying the tacit knowledge held by employees, making it accessible and preserving it within the organization. Despite its importance, there is a significant gap in the literature concerning the competence model for knowledge engineers. Therefore, this research was undertaken with the objective of identifying and calculating the essential competencies of knowledge engineers and designing a comprehensive model to guide their role within organizations.

This study is a qualitative, applied research project. The data were analyzed using thematic analysis, and the competencies of knowledge engineers were ranked using Friedman's test. The thematic analysis conducted in this research follows a thematic format approach, where interviews are the primary tool for extracting both main and secondary themes. In the initial stage, interview sessions were conducted with a group of experts and knowledge engineers from the Tehran Municipality. The primary competencies and components of knowledge engineers were identified based on these interviews, leading to the development and explanation of a competence model specifically for knowledge engineers within the Tehran Municipality. The validity of this model was then assessed through a survey of experts and knowledge managers, and the competencies were subsequently prioritized. The statistical sample in the first stage comprised 17 knowledge engineers from the Tehran Municipality, while in the second stage, involving the validation and ranking of competencies, the sample included 10 experts and knowledge managers. These participants were selected using the snowball sampling method. Data collection in the first stage was conducted through semi-structured interviews, while in the second stage, a questionnaire was employed to validate the model. The reliability of the interviews was determined using the test-retest method.

The analysis of the interview themes yielded 113 open codes and 24 sub-themes, which were categorized into four main themes: managerial competencies, interpersonal and personality competencies, interpersonal and communication competencies, and technical and specialized competencies. The managerial competencies included indicators such as time management, managerial knowledge, organizational responsibility (management position), meeting management, and motivation. Interpersonal and personality competencies were defined by perceptive abilities, trustworthiness, charisma, flexibility, enthusiasm, extroversion, a jihadist spirit, work discipline, and strong memory. Interpersonal and communication competencies encompassed communication skills, impartiality, negotiation skills, trust-building, effective listening, teamwork, and social intelligence. Lastly, technical and specialized competencies included work expertise, documentation skills, and technical knowledge management. The results of the Friedman test revealed that, from the perspective of knowledge managers, interpersonal and communication competencies were deemed most important, followed by interpersonal and personality competencies, technical and specialized competencies, and managerial competencies.

The findings of this research provide a valuable foundation for municipal managers involved in knowledge management, particularly when selecting and developing knowledge engineers. The results are expected to enhance the quality of knowledge management processes by ensuring the effective utilization of human resources. Moreover, the competencies identified in this study can inform the development of training programs and development initiatives in the field of knowledge management within municipalities, thereby increasing the effectiveness and impact of these programs.

The aim of the current research is to explain and design mentoring in order to improve human resources activities in the National Company of Southern Oil Regions. The current research is of mixed type (qualitative-quantitative). In the qualitative part, the necessary factors and infrastructures of the model were identified through interviews with 11 experts who were selected using the snowball sampling method; and in the quantitative part, the community consisted of 105 experts and human resource managers of the southern National Petroleum Regions Company, and stratified random sampling method was used. In the qualitative stage, the theme analysis method is used. Experts' opinions were used to check the validity of the qualitative data collection tool, and thematic analysis was uded to check the reliability of the findings. MAXQDA 10 software was used to analyze the qualitative data; and in the quantitative stage, data analysis has been done through questionnaires and structural equations using SPSS, SmartPLS software. Based on the results of the research, 16 themes and in fact the necessary infrastructures for the design of the model were obtained, which are: organizational communication, mentoring evaluation, organizational trust, organizational training, employee development, organizational commitment, employee empowerment, employee socialization, organizational structure, organizational factors, knowledge management, career path management, human resources management, organizational implementation barriers, organizational performance results, and mentor's individual characteristics. Finally, based on the obtained results, the mentoring model was designed in order to improve human resources activities.

The present study examines the effect of strategic leadership and knowledge management on performance accountability, considering the mediating role of dynamic capability. According to the result of the research, this research is of the applied type and in terms of the strategy used, it is a survey. The statistical population of this research included all accountants and relevant assistants in the national executive bodies in the number of 190 people. 124 people have been obtained from this sample population through Cochran's formula. The data collection tool in this research was a questionnaire. In this research, the standard questionnaire of Jasmedin and Naqshbandi (2017), Nijkamp (2016), Arhman and Zafar (2015) and Hall (2005) was used. CVR index was used to determine the validity of the questionnaire and Cronbach's alpha method was used to determine the reliability of the questionnaire. Analysis of research data has been done through path analysis and structural modeling using laser software. Haki's research shows that strategic leadership and knowledge management alone do not affect performance accountability. But dynamic, as a mediating power between strategic leadership and knowledge management, has a positive effect on the responsiveness of organizational performance.

The primary aim of this research is to explore the future of knowledge management from the perspective of the Holy Quran and Hadith.

This study is applied in nature and utilizes exploratory methods for investigation. Data was collected through two approaches: a library method, which included verses from the Holy Quran, related interpretations, narrations from infallibles, and relevant documents, and a questionnaire. The analysis was conducted using Scenario Wizard software, employing a closed questionnaire structured as a matrix of mutual impacts, based on surveys of experts and specialists. Ultimately, six key factors were identified as driving forces for the Scenario Wizard, leading to the extraction of one plausible and robust scenario through extensive analyses and input from an expert panel.

A strong scenario emerged from the Holy Quran and Hadith in the field of future studies, highlighting the importance of knowledge acquisition, preservation, and management, with the Quran as the central axis of knowledge.

The Holy Quran, particularly its verses related to nature, along with Hadiths narrated by the infallible, are considered rich sources for future studies in knowledge management. The term "Mutawassimin," mentioned in the Quran, refers to forward-thinking individuals.

A harmful factor in the organization is a lot of tension and stress between employees. Stress in the workplace has various causes, but one of the most important ones is the leadership style and knowledge management method in the organization. The current research seeks to determine the level of job stress in the Nazaja headquarters and analyze its relationship with leadership and knowledge management.In terms of the purpose of this study, it is practical and in terms of method, descriptive-correlation type. This research is based on simple random sampling method. To measure the research questions, one-sample T-tests, linear regression and one-way analysis of variance were used by SPSS 27 software.The findings show that the knowledge management of managers in the headquarters is not in a good condition and is below the average. Also, the linear regression test shows that knowledge management predicts a high level of leadership style changes and job stress and has a direct relationship with these two variables. On the other hand, there is no significant difference in the knowledge management of managers with their different levels of education, age and experience.The result of the study shows that in order to reduce the level of stress in the headquarters of Nezaja, the method of knowledge management and the leadership style of managers must be changed. So, by determining the indicators of these three variables, managers can easily make an accurate assessment of the implementation process and organization according to the indicators.

Successful integration of knowledge management and market orientation in production cooperatives can provide a basis for improving the performance and growth of these enterprises. Therefore, knowledge management and market orientation are two practical approaches in management that can help improve organizational activities. Thus, the present study aimed to identify the critical success factors and consequences of implementing market-oriented knowledge management.

The present study is exploratory research in terms of its purpose and data collection, which was conducted with a case study approach in the context of the study. This research is also a mixed qualitative and quantitative research based on the inductive deductive philosophy. The study's statistical population in both the qualitative and quantitative sections is experts with university education and experience in the administration and management of the cooperative sector, 12 of whom were selected as sample members by purposive sampling and based on the principle of theoretical adequacy. The data collection tool in the qualitative section is an interview; the validity and reliability were confirmed using content and theoretical validity and the intra-coder and inter-coder reliability methods. The data collection tool in the quantitative section is a questionnaire, the validity and reliability of which were confirmed using content validity and test-retest reliability. The coding approach was used to analyze the data in the qualitative section, and the fuzzy cognitive map method was used in the quantitative section.

The research findings showed that institutionalizing a knowledge-based culture and encouraging knowledge distribution, synergistic combination of knowledge management and customer relationship management, and utilizing coherent mechanisms to promote organizational exchange are the essential key factors for successfully implementing market-oriented knowledge management in production cooperatives. Also, increasing the ability to govern a culture of customer orientation, service orientation, modernity, and innovation, facilitating decision-making capabilities in strategic situations, and developing and promoting competitiveness and entrepreneurship patterns were identified as the most critical outcomes of successfully implementing market-oriented knowledge management in production cooperatives. In addition, the quantitative part of the research results includes measuring the importance and prioritizing the critical success factors and consequences of implementing market-oriented knowledge management in production cooperatives. Accordingly, the essential critical factors for successfully implementing market-oriented knowledge management are institutionalizing a knowledge-oriented culture and encouraging knowledge distribution, synergistic combination of knowledge management and customer relationship management, and utilizing coherent mechanisms to promote organizational exchange. Also, increasing the ability to govern a culture of customer orientation, service orientation, modernity, and innovation, facilitating decision-making capabilities in strategic situations, and developing and promoting competitiveness and entrepreneurship patterns were identified as the most critical consequences of implementing market-oriented knowledge management.

Research limitations: 

Despite its theoretical and applied findings that make a valuable contribution to the existing literature, the present study also has limitations, including the lack of specific research in the field of market-oriented knowledge management in domestic and foreign research, which faced researchers with theoretical limitations. Also, the present study sample was selected from among experts in the cooperative sector; experts' participation in market-oriented knowledge management may limit the generalizations.

Originality/value:

 Knowledge management and market orientation significantly affect competitive advantage and competitiveness enhancement, and prioritization of critical success factors and consequences of implementing market-oriented knowledge management in production cooperatives was identified.

The main objective of this research is to analyze how KM processes influence innovation in SMEs. The study seeks to bridge the gap in the literature by focusing on SMEs, especially in developing economies, where KM practices are not as widely adopted as in larger corporations. Despite the recognized potential of KM to enhance innovation (Imran et al., 2019), there is limited empirical research on its role in SMEs, particularly in resource-constrained environments (Valdez-Juárez et al., 2016). This research aims to fill that gap by assessing the effectiveness of knowledge acquisition, dissemination, and responsiveness in driving innovation..

A quantitative research design was employed to examine the relationships between KM processes and innovation. Data were collected from 307 SMEs through structured questionnaires, which measured KM practices and innovation using a five-point Likert scale. The survey data were analyzed using structural equation modeling (SEM) to test the proposed relationships and hypotheses. This method allows for a comprehensive examination of the complex relationships between KM processes and innovation (Obeidat et al., 2016). Reliability and validity were ensured through the use of Cronbach’s alpha for internal consistency and confirmatory factor analysis for construct validity (Rahman et al., 2009).

The findings of the study reveal that all three KM processes—knowledge acquisition, dissemination, and responsiveness—positively impact innovation in SMEs. Knowledge acquisition was found to have the strongest influence, as SMEs that actively acquire knowledge from both internal and external sources are better positioned to innovate (Gui & Lee, 2024). Knowledge dissemination, or the sharing of information across the organization, also plays a crucial role in ensuring that employees can access the knowledge needed for innovation (Shehzad et al., 2021). Finally, responsiveness to new knowledge allows firms to integrate and apply insights effectively, fostering continuous innovation (Zack et al., 2009). These results suggest that SMEs can overcome their resource limitations by adopting robust KM practices, which can enhance their ability to innovate and compete in dynamic markets. The study supports the findings of previous research that KM processes are integral to organizational innovation (Obeidat et al., 2016; Imran et al., 2019). However, it adds new insights by demonstrating that even in resource-constrained environments, SMEs can leverage KM to drive innovation. Future research should explore additional KM dimensions and investigate how these processes influence different types of innovation in SMEs