A Study on the Impact of Knowledge Management Activities on Business Performance in B2B/B2C Sales

This study analyzed the impact of knowledge management activities on organizational performance in IT firms' B2B and B2C sales departments. Based on survey data from 303 respondents, exploratory and confirmatory factor analyses revealed that knowledge creation and utilization significantly influence financial performance, while knowledge creation and sharing affect non-financial performance. Notably, knowledge creation had a more positive effect on financial performance in B2C departments. The findings highlight the importance of tailored knowledge management strategies considering departmental characteristics.