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:: Volume 22, Issue 88 (12-2022) ::
audit knowledge 2022, 22(88): 382-400 Back to browse issues page
The Effect of Knowledge Creation on Cognitive Capabilities, Performance and Uncertainty with Emphasis on the Moderating Role of Logical and Intuitive Decision Making Styles
Abbas Ghodratizoeram * , Mohammad Norouzi
Abstract:   (288 Views)
In recent years, the issue of decision-making and psychological capabilities has attracted the attention of many researchers. It presents the socio-cognitive perspective as a unique theoretical angle to better understand human information processing in groups. This view suggests that learning involves various information processing tasks that include information acquisition, construction, transfer, storage and retrieval of knowledge. Therefore, based on this argument, the current research examines the impact of knowledge creation on cognitive abilities, performance and uncertainty by using the structural equation modeling approach and studies the moderating effect of logical and intuitive decision-making styles on this relationship. For this purpose, a standard questionnaire was used to measure the current variables. The findings of the research show that knowledge creation has an impact on cognitive abilities and financial performance. Also, the results show the negative impact of knowledge creation on organizational uncertainty. Finally, logical and intuitive decision-making styles moderate the effect of knowledge creation on cognitive capabilities and financial performance.
Keywords: Cognitive Abilities, Financial Performance, Uncertainty, Decision-Making Styles
Full-Text [PDF 1811 kb]   (55 Downloads)    
Type of Study: Research | Subject: Auditing
Received: 2021/06/27 | Accepted: 2022/09/23 | Published: 2022/12/22
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Ghodratizoeram A, Norouzi M. The Effect of Knowledge Creation on Cognitive Capabilities, Performance and Uncertainty with Emphasis on the Moderating Role of Logical and Intuitive Decision Making Styles. audit knowledge 2022; 22 (88) :382-400
URL: http://danesh.dmk.ir/article-1-2776-en.html


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Volume 22, Issue 88 (12-2022) Back to browse issues page
دانش حسابرسی Audit  Science
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