شناسایی و رتبه بندی عوامل موثر بر اجرای اثربخشی مدیریت دانش چابک در بانک‌ها دولتی و ارائه راهکارهای کاربردی و عملیاتی

جمشیدی, آوان; پرندین, کاوه; اکرمی مقدم, عفت; فرامرزی, بهرام

doi:10.30473/gaa.2025.73272.1777

شناسایی و رتبه بندی عوامل موثر بر اجرای اثربخشی مدیریت دانش چابک در بانک‌ها دولتی و ارائه راهکارهای کاربردی و عملیاتی

نوع مقاله : مقاله پژوهشی

نویسندگان

¹ دکترا حسابداری، دانشکده علوم اجتماعی و اقتصادی دانشگاه الزهراء، تهران، ایران. مدرس مدعو دانشگاه ملی مهارت

² استادیار دانشگاه پیام نور، تهران، ایران

³ استادیار گروه حسابداری، دانشگاه پیام نور، تهران، ایران

⁴ . کارشناسی ارشد، گروه حسابداری،دانشکده مدیریت و حسابداری، دانشگاه باختر، ایلام، ایران

10.30473/gaa.2025.73272.1777

چکیده

چکیده: هدف این پژوهش شناسایی و رتبه بندی عوامل موثر بر اجرای اثربخشی مدیریت دانش چابک در بانک‌ها دولتی و ارائه راهکارهای کاربردی و عملیاتی است. این مطالعه به لحاظ ماهیت از نوع اکتشافی و آمیخته از نوع کیفی - کمی می‌باشد. ابزار گردآوری داده‌های اولیه از طریق مصاحبه با صاحب‌نظران و اساتید رشته حسابداری،عوامل مرتبط با موضوع شناسایی شده و آنها را کد‌گذاری کرده سپس از طریق مولفه‌بندی داده‌های مصاحبه، پرسشنامه استخراج کردیم در بخش کیفی، تعداد9 نفر شامل خبرگان و مدیران و کارشناسان حوزه بانک و اساتید رشته حسابداری و مدیریت انتخاب و حجم نمونه از روش گلوله‌برفی استفاده شد در بخش کمی نیز نمونه آماری با استفاده از فرمول کوکران جامعه نامحدود تعداد 384 نفر تعیین شد .نتایج تحلیل داده‌های به دست آمده از مصاحبه‌ها طی فرآیند کدگذاری باز، محوری و انتخابی و با استفاده از نرم افزار Maxqda 2018 به ایجاد مدل شناسایی مدیریت دانش چابک در بانک‌ها بر مبنای نظریه‌پردازی داده بنیاد شامل 12 بعد و ﻃﻲ اﻳﻦ ﻓﺮآﻳﻨﺪ ﺗﻌﺪاد 225 کد اولیه که تعداد 133 کد توافقی، 145ﻣﻔﻬﻮم و 8 ﻣﻘﻮﻟﻪ اﺳﺘﺨﺮاج گردید. نتایج نشان داد که ﻓﻌﺎﻟﻴﺖﻫﺎی اﻣﻨﻴﺖ،ﻳﺎدﮔﻴﺮی و ﺑﻘﺎی ﺗﺠﺮﺑﻪ،ﺗﻮاﻧﺎﻳﻲ ﺗﻌﺎﻣﻞ ﺑﺎﻻ، ﭼﺮﺧﺶ ﺷﻐﻠﻲ و اﻋﺘﻤﺎد،ﺗﻮان ﻳﺎدﮔﻴﺮی ﺑﺎﻻو ﺳﺨﺘﻲ ﻛﺎر،ﺗﻮﺟﻪ وﻳﮋه‌ی ﻣﺪﻳﺮان ﺑﻪ ﻧﻴﺮوﻫﺎی ﺻﻒ ﺗﺄﻣﻴﻦ،ﺳﺮﻋﺖ اﻧﺘﻘﺎل ﺑﺎﻻ، ﻣﺪﻳﺮﻳﺖ داﻧﺶ،ﻛﺎر ﮔﺮوﻫﻲ، وﻓﺎداری و ﻛﺮاﻣﺖ،ﻛﺎر ﺗﻴﻤﻲ و ﻫﻤﻜﺎری اﻓﺮاد، ﻣﺪﻳﺮﻳﺖ داﻧﺶ ﺳﺎزﻣﺎﻧﻲ،ﺗﻌﻬﺪ ﺑﻪ اﻧﻌﻄﺎف، ﻣﺪﻳﺮﻳﺖ اﺳﺘﻌﺪاد و آﺷﻔﺘﮕﻲ ﺳﺎزﻣﺎن ﻳﺎﻓﺘﻪ برای اثربخشی مدیریت دانش چابک در بانکها ﻣﻮرد ﻧﻴﺎز اﺳﺖ و در نهایت مدل ارائه شده نیز دارای برازش مطلوب است.

کلیدواژه‌ها

موضوعات

حسابداری دولتی

عنوان مقاله [English]

Identifying and ranking effective factors on the effectiveness of agile knowledge management in state banks and providing practical and operational solutions

نویسندگان [English]

Avan jamshidi ¹
kaveh parandin ²
Effat akrami moghadam ³
Bahram Faramarzi ⁴

¹ 1. Ph.D., Department of Accounting, Faculty of Social and Economic Sciences, AlZahra University, Tehran, Iran, Lecturer at National Skill University. Corresponding

² 2. Associate Prof Department of Accounting, Payame Noor University, Tehran, Iran.

³ Assistant Professor, Department of Accounting, Payame Noor University

⁴ 3. Master degree, Department of Accounting, Faculty of Management and Accounting, Bakhtar University, Ilam, Iran

چکیده [English]

of this research is to identify and rank the factors affecting the implementation of the effectiveness of agile knowledge management in banks and provide practical and operational solutions. This study is exploratory in nature and mixed qualitative-quantitative. The primary data collection tool was through interviews with accounting experts and professors, the factors related to the subject were identified and coded, then we extracted a questionnaire through the componentization of the interview data. Accounting and management professors were selected and the sample size was used by snowball method. In the quantitative part, the statistical sample was determined using Cochran's formula of unlimited population of 384 people. The results of the data analysis obtained from the interviews during the process of open, central and selective coding and using the Maxqda 2018 software to create an identification model of agile knowledge management in banks based on the foundation's data theory including 12 dimensions and during this process the number of 225 codes. Initially, 133 consensus codes, 145 concepts and 8 categories were extracted.The results showed that the activities of security, learning and survival of experience, high interaction ability, job rotation and trust, high learning ability and hard work, managers' special attention to supply line forces, high transfer speed, knowledge management, Team work, loyalty and dignity Teamwork and cooperation of individuals, organizational knowledge management, commitment to flexibility, management of talent and organization confusion are needed for the effectiveness of agile knowledge management in banks, and finally the presented model had a good fit.

کلیدواژه‌ها [English]

agile knowledge management
data foundation
knowledge management
Organization agility

مراجع

Abbas, J; Zhang, Q; Hussain, I; Akram, S; Afaq, A. & Afzal Shad, M. (2020). “Sustainable Innovation in Small Medium Enterprises: The Impact of Knowledge Management on Organizational Innovation through a Mediation Analysis by Using SEM Approach”. Sustainability, 12(6), 1-19. doi:10.3390/su12062407.

Alamdari, Ehsan, and Najafzadeh, Mehdi. (2019). "Investigating the impact of information and communication technology with the knowledge management approach in improving the agility of supply chain management". Andisheh Amad, 19(72), 75-96. https://www.sid.ir/paper/376566/fa.

Arefinahad, A; Gholamzade, D. and Vedadi, A. (2024). “Analyzing the Effective Factors of Human Resource Training in Government Banking”. Governmental Accounting, 10(1), 125-142.
doi: 10.30473/gaa.2023.69090.1680(In Persian)

Breen, M; Gillanders, R; McNulty, G; & Suzuki. A. (2017)." Gender and corruption in business". The Journal of Development Studies, 53(9), 1486-1501. https://ideas.repec.org/a/taf/jdevst/v53y2017i9p1486-1501.html

Chung, H; Yang, Z. & Huang, P. (2014). “How does organizational learning matter in strategic business performance? The contingency role of guanxi networking”. Journal of Business Research, 68(6), 1216-1224. https://doi.org/10.1016/j.jbusres.2014.11.016.

Hojabrkiani, K; SHarifi, H. and asgari, F. (2024). Investigating the Factors Affecting the Productivity of Islamic Banking (Case Study of Tose’e Ta’avon Bank and its selected Branches). Governmental Accounting, doi: 10.30473/gaa.2024.70403.1708 (In Persian)

Hosseini, Seyyed Shamsuddin, and Faramarzi Ebad, Hamid. (2015). “Investigating the impact of electronic banking on the return on equity in selected banks active in the Tehran Stock Exchange”. Financial Economics (Financial Economics and Development), 10(35), 147-169. https://journals.iau.ir/article_527153.html (In Persian)

Mahboobkhah Farhad and Alizadeh, Saeideh, (1401), "Investigating the Effect of Knowledge Management on Organizational Agility in Education Employees of West Azerbaijan Province", 15th International Conference on Management, Economics and Development, https://civilica.com/doc/1573213 . (In Persian)

Mohagher, Ali; Shami Zanjani, Mahdi (2014). “Identifying and ranking the key success factors of knowledge management using a fuzzy quality function extension approach: a case study”. Information processing and management, 72(28), 1068-1037.‎ https://jipm.irandoc.ac.ir/article_699229.html?lang=fa (In Persian)

Pajouhey, Sahar; Nazemi Amin; Namazi Navid Reza (1401), "The Effect of Risk on Stock Prices of Banks and Insurance Companies Considering the Role of Corporate Governance Mechanisms", Judgment and Decision Making in Accounting, No. 2, Year 1, Summer 1401, https://sanad.iau.ir/journal/jdaa/Article/693139?jid=693139. (In Persian)

Rezaei, Rasool and Karakhani, Daoud, (2015), “Investigating the effect of knowledge management on organizational performance: the mediating role of organizational agility”, International Conference on Management and Accounting, Tehran, https://civilica.com/doc/554104 (In Persian)

Sahar Pajouhi, Amin Nazimi, Navidreza Namazi, (2022).” The Effect of Risk on Stock Prices of Banks and Insurance Companies with Regard to the Role of Corporate Governance Mechanisms’, Judgment and Decision Making in Accounting and Auditing , Issue 2 , Year , Season Summer Year 2022,10.30495/jdaa.2022.693139.(In Persian)

Shahnaz Mashayekh, Mona Parsaei, Pariya Askarzadeh, (2023),” The relationship between the quality of accounting information and legal investment on investment efficiency in member banks of Iran's capital market”. Judgment and Decision Making in Accounting and Auditing, Issue 1, Year, Season Summer Year 2023. 10.30495/jdaa.2023.699868 (In Persian)

Vahidi, Hossein, Danesh, Zahra. (2022). “The challenges of implementing knowledge management in Iranian organizations, a finding based on metacombination.” Organizational Knowledge Management, 5(1), 73-106. 10.47176/SMOK.2022.1395 (In Persian)

Yazdan Panah, Sosan, Shafiei Nikabadi, Mohsen. (2022). “The effect of knowledge management capabilities on organizational agility with an emphasis on the role of strategic flexibility and organizational learning”. Improvement and Transformation Management Studies, 31(106), 155-190. https://doi.org/10.22054/jmsd.2022.68796.4180 (In Persian)