Organizational factors affecting knowledge processes: evidence from the auditing and consulting sector

Purpose This study aims to investigate the impact of organizational factors, namely, knowledge-oriented rewards (KOR) and knowledge-oriented teamwork (KOT), on knowledge processes (KP), encompassing knowledge application (KAP), knowledge creation (KC), knowledge acquisition (KAC), knowledge sharing (KSH) and knowledge storage (KS) affecting the performance of the auditing and consulting sector in the Mideast region. Design/methodology/approach The study developed a hypothesized research model based on a thorough scientific literature review. A sample of 374 auditors was used to analyze the hypotheses using the structural equation modeling technique in IBM SPSS Amos software. Findings The organizational factors KOR and KOT have a positive effect on KP (KAP, KC, KAC, KSH and KS) within organizations. The exceptions include the impact of KOR on KC and KS and the impact of KOT on KS, which exhibit insignificant effects. Research limitations/implications The results demonstrate the positive effect of organizational factors on KP, independent of other human and technological factors. Although the results generated are valuable for the auditing and consulting sector in the Mideast and could affect performance, the findings are limited to the business sector and geographical area in which the study was conducted. Originality/value The study’s originality is the holistic examination of the influence of organizational factors (KOR and KOT) on the entire spectrum of KPs. This research explored a novel consideration in the Mideast auditing and consulting sector.

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Publication Details

Journal
VINE Journal of Information and Knowledge Management Systems
Published
2026-01-13
DOI
https://doi.org/10.1108/vjikms-12-2024-0433
Primary Topic
Knowledge Management and Sharing
Type
article
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article

Organizational factors affecting knowledge processes: evidence from the auditing and consulting sector

Mirna Kordab, Jurgita Raudeliūnienė, Zlatko Nedelko
VINE Journal of Information and Knowledge Management Systems
Knowledge Management and Sharing
article

Organizational factors affecting knowledge processes: evidence from the auditing and consulting sector

Mirna Kordab, Jurgita Raudeliūnienė, Zlatko Nedelko
article en

Abstract

Purpose This study aims to investigate the impact of organizational factors, namely, knowledge-oriented rewards (KOR) and knowledge-oriented teamwork (KOT), on knowledge processes (KP), encompassing knowledge application (KAP), knowledge creation (KC), knowledge acquisition (KAC), knowledge sharing (KSH) and knowledge storage (KS) affecting the performance of the auditing and consulting sector in the Mideast region. Design/methodology/approach The study developed a hypothesized research model based on a thorough scientific literature review. A sample of 374 auditors was used to analyze the hypotheses using the structural equation modeling technique in IBM SPSS Amos software. Findings The organizational factors KOR and KOT have a positive effect on KP (KAP, KC, KAC, KSH and KS) within organizations. The exceptions include the impact of KOR on KC and KS and the impact of KOT on KS, which exhibit insignificant effects. Research limitations/implications The results demonstrate the positive effect of organizational factors on KP, independent of other human and technological factors. Although the results generated are valuable for the auditing and consulting sector in the Mideast and could affect performance, the findings are limited to the business sector and geographical area in which the study was conducted. Originality/value The study’s originality is the holistic examination of the influence of organizational factors (KOR and KOT) on the entire spectrum of KPs. This research explored a novel consideration in the Mideast auditing and consulting sector.

VINE Journal of Information and Knowledge Management Systems
Vilnius Gediminas Technical University (LT), University of Maribor (SI), Notre Dame University – Louaize (LB)
Openalex Percentile: Top 90%
Knowledge Management and Sharing
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Organizational factors affecting knowledge processes: evidence from the auditing and consulting sector — Mirna Kordab, Jurgita Raudeliūnienė, et al. · VINE Journal of Information and Knowledge Management Systems (2026) | TGRS Research Map | TGRS