Modeling the direct and mediating effect of knowledge management processes on sustainable organizational performance in auditing companies

The purpose of this research is to model the direct and mediating effect of knowledge management processes on sustainable organizational performance in auditing companies. To achieve this goal, after reviewing the literature and basics of the subject, the impact of human factors (trust, interaction and self-efficacy), organizational factors (reward, organizational culture, teamwork and organizational structure) and technological factors (information technology and social networks) on knowledge management processes and the relationship between these processes and sustainable organizational performance was considered. Statistical techniques and structural equations were used to analyze the data and test the hypotheses, and in order to investigate the mediating role of knowledge management processes, the Sobel test was used. The information needed for the research was collected from 358 partners, managers, and senior supervisors of auditing firms through a questionnaire, and Stata and SPSS software were used for data analysis. The findings of the research showed that knowledge management processes have a positive and significant effect on sustainable organizational performance. In addition to these human, organizational and technological factors have a positive and significant effect on knowledge management processes (except for the effect of rewards on knowledge storage, information technology on knowledge acquisition and social networks on knowledge application, which are not significant) . Auditing companies are recommended to encourage the members of the organization to share their knowledge and expertise by creating an interactive and trust-based environment, and in this way, the organization is aware of the self-efficacy of each of them in the knowledge management cycle. to benefit Also, by establishing an efficient reward system to compensate the efforts of employees, make them willing to perform tasks as a team and complete the knowledge management cycle.