The Impact of Knowledge Management Enablers on Organizational Performance Considering the Mediating Role of the Knowledge Creation Process and the Moderating Role of Decision Making Styles (Case Study: Tehran Tax Administration)

Abstract

Knowledge as the internal power of any organization and knowledge management enablers as power links have a special place among the employees, whilst the decision-making styles of managers as the highest position of any organization to interpret and respond to different situations, have a great impact on improving organizational performance. Therefore, this article examines the effect of knowledge management enablers on organizational performance by considering the mediating role of knowledge creation process and the moderating role of intuitive and rational decision-making styles. The research method is descriptive survey and all employees of the Tax Affairs Organization including 315 people, form the statistical population. The data collection tool is a standard questionnaire whose reliability has been assessed through Cronbach's alpha coefficient and its face and content validity (CVI and CVR indices). Analysis of data related to path coefficients from the structural equation method in Smart PLS software showes that knowledge management enablers affect organizational performance by considering the mediating role of knowledge creation process and the variable of intuitive and rational decision-making styles modifies the relationship between knowledge creation process and organizational performance significantly.

Keywords

• : knowledge management enablers
• performance knowledge creation process
• decision style