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

Mirna Kordab et al.

VINE Journal of Information and Knowledge Management Systems2026https://doi.org/10.1108/vjikms-12-2024-0433article
ABDC B
Weight
0.50

What the paper says

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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https://doi.org/https://doi.org/10.1108/vjikms-12-2024-0433

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@article{mirna2026,
  title        = {{Organizational factors affecting knowledge processes: evidence from the auditing and consulting sector}},
  author       = {Mirna Kordab et al.},
  journal      = {VINE Journal of Information and Knowledge Management Systems},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1108/vjikms-12-2024-0433},
}

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

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.