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Shoghi A, Givaki E, Shoghi B. Structural model of knowledge management and decision quality in accountants of Kaveh Industrial City: with the mediating role of Wisdom. JNIP 2021; 7 (11) :1-10
URL: http://jnip.ir/article-1-404-en.html

This study was conducted with the aim of structural model of knowledge management and decision quality in accountants of Kaveh Industrial City with the mediating role of Wisdom. The research method was applied in terms of purpose and descriptive-correlation in terms of data collection method. The statistical population of the study included all accounting staff of Kaveh Industrial City in 1399, of which 355 people were considered as the sample size using the relative stratified random sampling method. Data collection method was based on standard wisdom questionnaires (Ardlet, 2003), knowledge management (Lawson, 2003) and decision quality (Scott and Bruce, 1995). Analysis of information obtained from the implementation of questionnaires was performed using Spss-V23 and LISREL-V8.8 software. Structural equation modeling was also used to test the research hypotheses. Finally, the research findings confirmed the effect of knowledge management on the quality of decision making of accountants in Kaveh Industrial City with the mediating role of Wisdom in the study population. Therefore, the most important result of the present study was that by strengthening the knowledge management and quality of decision making of managers, the wisdom of accountants can be improved.