Organizational Dynamics Research Articles

Factors influencing IFRS 13 adoption in enhancing financial report accuracy

This study aims to identify the factors affecting the adoption of IFRS 13 and its significance in improving financial report accuracy among employees at various financial institutions in Erbil, Iraq. The research unveils various findings that require further exploration, such as the roles of regulatory factors, organizational dynamics, market pressures, technical expertise and knowledge, economic conditions, and external influences on educational or professional development incorporated with institutionalism in IFRS 13 adoption. This finding of the current study illustrates clearly that the adoption of IFRS 13 does significantly improve accuracy, clarity, and reliability in financial reporting thereby giving a clearer picture to stakeholders for making informed decisions. Second, the research highlights that educational and professional development, organizational practices, or technical expertise are fundamental for enhancing IFRS 13 adoption success as well as financial reports accuracy that can be driven by IFRS 13. The findings have some practical implications for financial institutions, regulators, and policymakers. Continuous education and training programs and internal controls should be strengthened and increased support from the regulatory bodies may help in faster membership achievement of IFRS 13 compliance requirements. This research could be extended to study the long-term implications of IFRS 13 adoption, how technology can support and promote this implementation process, and cultural factors in different industries and across geographical areas that may affect an agent’s willingness to use such measurements.

Why is learning from patient safetyincidents (still) so hard? Asociocultural perspective onlearningfrom incidents inhealthcare organizations.

Despite robust quality improvement efforts in healthcare, learning from patient safety incidents remains difficult. Our study explores counter-vailing powers shaping learning processes and possibilities in healthcare organizations, with a focus on social, political and organizational dynamics of learning. Deploying concepts of situated curriculum, boundary work and interconnected knowledge practices, we interviewed staff and physicians (n=15) in a large Academic Health Science Centre in Canada about their experiences of incident investigations and resultant information sharing. Our analytical strategy was abductive, drawing connections to sociology of the professions and learning sciences literature. Incident investigation and follow-up processes are relatively robust for learning about incidents in the organization. However, learning from incidents remains difficult, complicated by the professional politics of incident classification, counter-vailing policies related to privacy, the organization of improvement work towards reporting, and an organizational focus on incidents with severe outcomes. Participants advocated for a broader view of incidents, moving beyond classification and investigation based on severity of outcome to also include incidents that are "learning rich". To that end, we argue for more research on the role of Patient Safety Specialists in organizational learning and more collaborations with learning sciences. This paper illuminates ways in which robust information dissemination structures are an important but insufficient condition for learning from incidents. The argument goes beyond a prescriptive approach to learning from incidents to instead explore the competing visions and values implicated with improvement practices.

Hydrogen Bonding-Driven Adaptive Coacervates as Protocells.

Coacervation based on liquid-liquid phase separation (LLPS) has been widely used for the preparation of artificial protocells and to mimic the dynamic organization of membrane-free organelles. Most complex synthetic coacervates are formed through electrostatic interactions but cannot withstand high ionic strength conditions (>0.1 M). Alternative components and driving forces are highly desired for the formation of natural organelles to overcome the drawbacks of traditional coacervates. Herein, hydrogen bonding-driven adaptive coacervates are reported via the complexation of poly(ethylene glycol) (PEG) and tannic acid (TA). The LLPS behavior of these adaptive coacervates is dependent on the concentration and mass ratio of PEG and TA, which can be used to tune the size of coacervates ranging from 70 nm to 10 μm as well as the morphology of isotropic particles and hollow capsules. Coacervates are stable at high ionic concentrations up to 1 M and can serve as protocells to mimic cellular behaviors including metabolism (e.g., nutrient uptake), phagocytosis, and membrane fusion. The reported approach provides a platform for the rational design of hydrogen bonding-driven coacervates with controllable size and morphology, offering potential applications in protocell construction and therapeutic delivery.

"There is a lot more potential” - practitioner perspectives on technology and data-driven talent identification, selection, and development in a German Bundesliga academy

This case study explored the perceptions and utilisation of data-driven methods of coaches, scouts, and a sporting manager overseeing the U8-U14 unit of a German Bundesliga academy. It comprised seven semi-structured interviews and employed thematic analysis to unravel the complexities of talent identification, selection and development (TISD). The findings provide highly contextual insights into practices and perceptions of key stakeholders within the context of academy football. Technology and data-driven methods were restricted to anthropometric measurements and automated video evaluations. Nonetheless, informants recognised the potential of data-driven methods, such as AI, to enhance TISD practices and decision-making. Financial constraints did not pose a barrier, however, challenges, such as limited expertise and insufficient time for data interpretation, hindered the wider adoption of data-driven strategies and technologies. It is suggested that training staff in data interpretation and investing in skilled personnel could improve the effective use of new technologies and enhance player development. Legal regulations, such as the General Data Protection Regulations, were perceived as potential hurdles to adopt innovative methods. Moreover, demographic dynamics, particularly younger staff, are believed to positively influence technological adoption. The need for further research to explore how organisational dynamics and data protection laws impact the adoption and effectiveness of data-driven methods in football academies was suggested.

From Intent to Inaction: Factors Conditioning Cultural Institutions From Embracing Crowdfunding as a Fundraising Tool

Purpose: The article explores factors explaining cultural institutions’ intentions to adopt and circumstances that lead to inaction in terms of launching a crowdfunding campaign. Study Design: The study is a single-case study of a Norwegian museum consortium. It combines thematic analysis of qualitative data from interviews and non-parametric tests of quantitative survey data to examine differences between four categories of employees: leadership, curators, technical staff, and support staff. Findings: The study identifies three key factors contributing to the inaction and failure to launch the crowdfunding campaign: (1) the added value of funding and non-monetary benefits; (2) legitimacy concerns surrounding crowdfunding; and (3) the leadership and management of implementing what proved to be a non-routine activity. Contributions: The paper provides insights into the drivers and barriers that influence the intention to use institutional cultural crowdfunding. It adds to the literature by demonstrating that cultural institutions’ internal organisational dynamics influence decision-making. The derived propositions provide a basis for further empirical research into how cultural institutions approach crowdfunding. Implications: The findings hold practical implications for cultural institutions, policymakers, and scholars. They underscore the importance of leadership in navigating legitimacy concerns, fostering intra-organisational collaboration, and supporting institutional cultural crowdfunding efforts from intent to action.

The main sources of molecular organization in the cell. Atlas of self-organized and self-regulated dynamic biostructures.

One of the most important goals of contemporary biology is to understand the principles of the molecular order underlying the complex dynamic architecture of cells. Here, we present an overview of the main driving forces involved in the cellular molecular complexity and in the emergent functional dynamic structures, spanning from the most basic molecular organization levels to the complex emergent integrative systemic behaviors. First, we address the molecular information processing which is essential in many complex fundamental mechanisms such as the epigenetic memory, alternative splicing, regulation of transcriptional system, and the adequate self-regulatory adaptation to the extracellular environment. Next, we approach the biochemical self-organization, which is central to understand the emergency of metabolic rhythms, circadian oscillations, and spatial traveling waves. Such a complex behavior is also fundamental to understand the temporal compartmentalization of the cellular metabolism and the dynamic regulation of many physiological activities. Numerous examples of biochemical self-organization are considered here, which show that practically all the main physiological processes in the cell exhibit this type of dynamic molecular organization. Finally, we focus on the biochemical self-assembly which, at a primary level of organization, is a basic but important mechanism for the order in the cell allowing biomolecules in a disorganized state to form complex aggregates necessary for a plethora of essential structures and physiological functions. In total, more than 500 references have been compiled in this review. Due to these main sources of order, systemic functional structures emerge in the cell, driving the metabolic functionality towards the biological complexity.

Exploring Challenges and Solutions in the Digital Transformation of Supply Chain Finance for Commercial Banks

The advent of digital technologies has made supply chain finance a focal point for commercial banks seeking to boost operational efficiency and strengthen market competitiveness. Nonetheless, the journey toward digital transformation in this sector is fraught with challenges spanning technological limitations, organizational barriers, and regulatory constraints. This study delves into the key obstacles faced by commercial banks in digitizing supply chain finance and offers targeted solutions. Through a comprehensive analysis of the digital transformation landscape, this research identifies prevalent issues and addresses the interconnected challenges across technology, organi-zational culture, and regulatory frameworks. Proposed strategies include fostering innovation in technology, reshaping organizational dynamics, and aligning with evolving regulatory policies. The findings offer actionable insights and theoretical guidance for commercial banks navigating their digital transformation journey in supply chain finance, contributing to the broader advancement of digitalization within the financial sector.

Examining the impact of artificial intelligence capability on dynamic capabilities, organizational creativity and organization performance in public organizations

Purpose This study aims to evaluate an artificial intelligence (AI) capability scale using resource-based theory and tests its impact on dynamic capabilities and organizational creativity to influence the performance of public organizations. Design/methodology/approach The study used qualitative and quantitative methods to develop and validate an AI capability scale using an integrative psychometric approach. An initial set of 26 items was selected from the literature for qualitative analysis. Self-reported data from 344 public managers in United Arab Emirates public organizations were used for scale refinement and validation. Hypotheses were tested against theoretically related constructs for nomological validation. Findings A 23-item AI capability scale was developed. Nomological testing confirmed that AI capability positively and significantly enhances dynamic capabilities, which in turn boosts organizational creativity and improves organizational performance. Originality/value Previous information system literature has not sufficiently addressed the importance of organizational-level complementary resources in developing distinctive capabilities within public organizations. Grounded in resource-based theory and recent AI research, this study provides a framework for public sector organizations to assess their AI capabilities. The findings empirically support the proposed theoretical framework, showing that AI capability increases dynamic capabilities, organizational creativity and performance.

THE INFLUENCE OF EMPLOYEE PLACEMENT ON THE PERFORMANCE OF SOCIAL AFFAIRS OFFICE OF WAROPEN REGENCY PAPUA PROVINCE

Problem (GAP): Providing optimal performance and maintaining a competitive advantage are the primary goals of dynamic organizations. The most potential and critical factor in designing strategies to excel in organizational competition is human resources, and this depends on the proper adaptation of these resources to align with organizational goals. Poor positioning can be problematic for an organization. In this context, the Social Affairs Office (Dinsos) of Waropen Regency faces a mismatch between the employees' skills and the tasks, principles, and functions of the organization. Objective: To identify, analyze, and describe whether job placement affects the performance of employees at the Social Affairs Office of Waropen Regency, Papua Province. Method: This study used a quantitative approach to examine the influence of the independent variable on the dependent variable. The dependent variable in this study was employee performance, and the independent variable was employee placement. Results/Findings: The study found that job placement significantly affects employee performance, as indicated by the t- value of 7.847 which is higher than the t-table value of 2.10982. Therefore, H0 is rejected and H1 is accepted, indicating that employee placement partially influences performance. The better the employee placement the higher the satisfaction level which leads to positive impacts on the employees' performance. Conclusion: Employee placement significantly affects performance improvement by 77.4%, with the remaining 22.6% influenced by other variables outside this study. The regression line equation is y= a + bx, where y = 13.870 + 0.806, indicating that a 1% increase in b results in a corresponding increase in the employee performance variable.

Artificial Intelligence in Performance Evaluation (Case Study of PT. Pos Indonesia Employees)

The development of artificial intelligence (AI) has revolutionized various aspects of human resource management, including employee performance evaluation. While existing studies have extensively explored the potential of AI in improving efficiency and objectivity, they often overlook the nuanced employee experiences and organizational dynamics that influence its successful implementation. This research bridges this gap by examining the perceptions and experiences of PT Pos Indonesia employees regarding the use of an AI-based performance evaluation system. Using a qualitative approach with a phenomenological design, data was collected through in-depth interviews with employees who have used the system for at least six months. The findings reveal that AI contributes significantly to enhancing efficiency and reducing subjectivity in evaluations. However, challenges such as algorithm bias, the relevance of performance metrics, and system transparency remain prevalent. Importantly, this study identifies critical factors influencing acceptance, including employee understanding, trust, and perceptions of fairness in the evaluation process. Unlike previous research, this study emphasizes the interplay between technological and human factors, highlighting the irreplaceable role of human interaction in providing qualitative context. This research extends the existing literature by offering a deeper understanding of employee-centered factors and organizational practices that facilitate the integration of AI in performance evaluation. Practically, it provides actionable insights for organizations aiming to implement AI-based systems effectively, ethically, and equitably.

Geometric variations in nucleosomal DNA dictate higher-order chromatin structure and enhancer-promoter communication.

The dynamic organization of chromatin plays an essential role in the regulation of genetic activity, interconverting between open and compact forms at the global level. The mechanisms underlying these large-scale changes remain a topic of widespread interest. The simulations of nucleosome-decorated DNA reported herein reveal profound effects of the nucleosome itself on overall chromatin properties. Models that capture the long-range communication between proteins on nucleosome-decorated DNA chains incorporate DNA pathways different from those that were previously proposed based on ultracentrifugation and chemical cross-linking data. New quantitative biochemical assays measuring the rates of communication between interacting proteins bound to a promoter and an enhancer at the ends of saturated, precisely positioned, nucleosome-decorated DNA chains reveal a chromatin architecture with a three-nucleosome repeat, a model inconsistent with the two-start configurations deduced from earlier physical studies. Accompanying computations uncover small differences in the twisting of successive base pairs that seemingly give rise to the observed global properties. These data suggest that the novel state of chromatin determined under physiological conditions differs from that deduced under standard physical conditions, likely reflecting the different salt conditions used in the two types of experiments. This novel chromatin state may be important for a number of DNA transactions that occur in the cell nucleus.

Epigenomic and 3D genomic mapping reveals developmental dynamics and subgenomic asymmetry of transcriptional regulatory architecture in allotetraploid cotton

Although epigenetic modification has long been recognized as a vital force influencing gene regulation in plants, the dynamics of chromatin structure implicated in the intertwined transcriptional regulation of duplicated genes in polyploids have yet to be understood. Here, we document the dynamic organization of chromatin structure in two subgenomes of allotetraploid cotton (Gossypium hirsutum) by generating 3D genomic, epigenomic and transcriptomic datasets from 12 major tissues/developmental stages covering the life cycle. We systematically identify a subset of genes that are closely associated with specific tissue functions. Interestingly, these genes exhibit not only higher tissue specificity but also a more pronounced homoeologous bias. We comprehensively elucidate the intricate process of subgenomic collaboration and divergence across various tissues. A comparison among subgenomes in the 12 tissues reveals widespread differences in the reorganization of 3D genome structures, with the Dt subgenome exhibiting a higher extent of dynamic chromatin status than the At subgenome. Moreover, we construct a comprehensive atlas of putative functional genome elements and discover that 37 cis-regulatory elements (CREs) have selection signals acquired during domestication and improvement. These data and analyses are publicly available to the research community through a web portal. In summary, this study provides abundant resources and depicts the regulatory architecture of the genome, which thereby facilitates the understanding of biological processes and guides cotton breeding.

Strategic Responses to Employee Well-Being Issues in VUCA (Volatile, Uncertain, Complex, and Ambiguous) Conditions: Expanding the JD-R (Job Demands–Resources) Model with Job Crafting

Current work environments, driven by globalization, demographic changes, and digitalization, demand substantial adaptation, which leads to decreased employee well-being. While occupational psychology research has identified supportive mechanisms, it often lacks a deepened understanding of how interventions function. This study aims to analyze the impacts of VUCA contexts and leadership behavior on job crafting, focusing on white-collar workers. Our objective is to identify workplace configurations that safeguard employee health in dynamic settings. Utilizing the JD-R model augmented by job crafting as a theoretical framework, we conducted qualitative comparative case studies using the GABEK® methodology to analyze and systematize data. This approach captures complex organizational interrelationships through sentence analysis, transforming subjective meanings into a comprehensive network and providing deeper insights into organizational dynamics. Research findings reveal that evolving work demands, notably from digital transformations, impact knowledge management, communication, and employee well-being. IT discrepancies and communication deficits intensify work complexity, underscoring the need for enhanced management frameworks. Proactive and adaptive leadership, along with job crafting, is crucial for protecting health and enhancing performance in fast-paced digital environments. These strategies promote structured decision-making and efficient knowledge management, fostering a resource-oriented culture that enhances employee well-being and overall effectiveness.

AI-powered leadership: a systematic literature review

PurposeIn this era of rapid technological advancement, Artificial Intelligence (AI) has emerged as a crucial factor in reshaping organisational dynamics, notably in the realm of leadership. This systematic literature review (SLR) aims to investigate the emerging relationship between AI and leadership, focussing on defining AI-powered leadership, identifying prevalent themes, exploring challenges, and uncovering research gaps within the relevant literature.Design/methodology/approachA sample of 73 papers was chosen after carefully applying the inclusion and exclusion criteria to 1,387 research articles that were initially sought. Using the methodological framework presented by Denyer and Tranfield (2009), our study adopted a four-step procedure to obtain insights from the corpus of literature. The papers were analysed by employing content and thematic analysis to address four key questions.FindingsThe review explores various definitions of AI-powered leadership proposed in the literature based on real-world situations. The study further synthesises significant themes in the existing literature, such as the past, present and future of AI and AI in various facets of organisational leadership, transitional management, and urban management. The review revealed a range of key challenges in AI-powered leadership, including ethical dilemmas, complications in human-AI interactions, hurdles in AI implementation within leadership contexts, and long-term risks associated with AI integration. In addition, this study identified areas within AI-powered leadership research that require further investigation by revealing significant research gaps in the papers.Originality/valueBy adopting a comprehensive approach, this research advances understanding of the complex relationship between AI and leadership dynamics, thus facilitating comprehension of the current body of knowledge and enabling future scholarly investigations in the AI-powered leadership domain.

Improving Capital Structure through Firm Size and Sales Growth: The mediating role of Managerial Ownership

Conflict between ownership and management constitutes a significant concern within organizational dynamics. Nevertheless, the alignment of the interests between owners and management can be advanced by promoting managerial ownership. Prior research delving into the role of managerial ownership as an intermediary variable linking firm size and sales growth, with capital structure remains rather limited, particularly in the context of non-financial companies listed on the IDX. This study investigates the correlations between firm size and sales growth with capital structure, mediated by managerial ownership. This investigation focuses on non-financial entities that are not state-owned enterprises and are listed on the IDX. Hypothesis testing in this study was conducted using path analysis. Path analysis is calculated by decomposing the causal influence model between direct and indirect variables. The findings of this study add to a more profound understanding on how firm size, when mediated by managerial ownership, impacts the capital structure, as indicated by the LTDR proxy. This underscores that managerial ownership, as a means of mitigating agency conflicts, can exert an influence on management's decision-making concerning the proportion of long-term debt within the capital structure. It is worth noting that Managerial ownership does not serve as a substantial mediator in the influence of sales growth on the capital structure.

The Impact of Pay and Job Security on Employee Performance: Examining the Mediating Role of Job Satisfaction for Millennials and Generation Z Employees

This study aims to investigate the relationship between key factors influencing employee satisfaction and employee performance for Millennials and Generation Z Employees. The independent variables considered are pay and job security, with job satisfaction regarded as the mediating variable affecting employee performance as the dependent variable. Through careful analysis of empirical data from Millennials and Generation Z Employees, this research explores patterns of relationships among these variables and provides a deeper understanding of their interaction dynamics. The findings of this study are expected to provide valuable insights for human resource management in developing effective strategies to enhance employee satisfaction and overall company performance. Practical implications of the research findings include the development of fair compensation policies, more effective employee development programs, and the creation of a supportive work environment that promotes individual well-being and growth. This research can contribute to the academic literature on human resource management and industrial psychology by enriching our understanding of organizational internal dynamics and providing useful guidance for practitioners to improve their human resource management practices and achieve organizational strategic goals.

ARTIFICIAL INTELLIGENCE IN TRANSFORMING HRM PROCESSES WITHIN ORGANIZATIONS

In today’s rapidly evolving workplace, continuous technological advancements are reshaping organisational dynamics and employee interactions. This study examines the adoption of Artificial Intelligence (AI)-enabled technologies for transforming Human Resource Management (HRM) processes within organisations. We conducted a systematic literature review using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework, analysing 57 papers out of 238 sourced from the Scopus database. Our findings highlight AI’s significant research focus in recruitment and performance management, with additional applications in learning and development, and reward and recognition management. Drawing from the literature review and building on technology adoption models, we develop a framework to promote AI integration in HRM. We discuss how AI can improve core HR functions and outline critical success factors for its effective implementation.

Internal organizational factors influencing ICT adoption for sustainable growth

AbstractOrganizations today depend increasingly on the effective adoption of Information and Communication Technology (ICT) to ensure sustainable growth in a competitive global landscape. However, research on the internal factors influencing successful ICT adoption, especially through case studies, remains limited. This study seeks to address this gap by exploring the internal factors such as organizational culture, leadership styles, employee attitudes, resource availability, user perceptions, and peer influence that drive ICT adoption and align with organizational strategies. Drawing on a literature review and qualitative case study analysis of peer-reviewed articles, books, and reports published from 2003 to 2024, the study examines how these factors impact ICT integration and contribute to long-term success. Case studies from leading organizations illustrate how ICT strategies are implemented effectively in diverse contexts. The study is guided by theoretical frameworks, including Innovation Diffusion Theory (IDT) and the Technology Acceptance Model (TAM), extending their application to internal organizational dynamics. The findings extend existing theoretical frameworks such as Innovation Diffusion Theory (IDT) and Technology Acceptance Model (TAM) by applying them to internal organizational contexts, illustrating the role of leadership, culture, and resources in ICT adoption. Practically, this study provides recommendations for developing an ICT-driven culture, aligning technology initiatives with strategic goals, and investing in infrastructure to overcome adoption barriers and create sustainable technological progress in a globalized society.

Examining the impact of co-workers’ sexism on citizenship behaviors and performance outcomes: the moderating role of leaders’ gender

PurposeThis study aims to examine the impact of coworkers’ sexist views on individual citizenship behaviors and performance outcomes and explores how this relationship is affected by the presence of female managers.Design/methodology/approachDrawing on diversity management literature and gendered organizational theory, the study analyzes data from 2,166 employees and 141 store managers in an international fast-food chain as well as archival work-unit-level information on performance.FindingsThe results support the hypothesis that peers’ sexist views are negatively associated with employees’ citizenship behavior and performance outcomes. Work units with members holding such views are less likely to achieve performance goals, and individuals who work with peers who hold gender inequality views are less likely to engage in citizenship behaviors. This relationship is particularly pronounced in units managed by male managers.Research limitations/implicationsOur study recognizes the complex and multifaceted nature of gender dynamics in organizations and provides insights into the ways in which these dynamics impact organizational outcomes.Practical implicationsThe study’s findings have significant implications for organizational policies and practices, specifically in terms of promoting gender equality and fostering more inclusive work environments through well-designed interventions.Originality/valueThis study is grounded in the gendered organizational theory, which highlights the interplay between gender, gender views and the relational dynamics of psychological, cultural and social dimensions operated within organizations. By examining how gender inequality views among coworkers affect perceived support, citizenship behaviors and performance outcomes, we contribute to the growing body of research in this area.

Nonaka and Takeuchi knowledge management model based on institutional and infrastructure factors

Purpose The purpose of this study is to investigate and analyze the knowledge management (KM) model of Nonaka and Takeuchi, focusing on institutional and infrastructure factors in a specific field of design offices in a product-oriented organization. In other words, this research does not intend to recreate the model of Nonaka and Takeuchi, but seeks to expand and modify this model according to the specific context and institutional and infrastructure factors that may specifically affect the effectiveness of the model. Design/methodology/approach This study used two distinct questionnaires, administered to the same set of respondents, to comprehensively address different dimensions of KM. The first questionnaire, focused on KM components, assessed aspects such as knowledge creation, sharing and utilization. The second questionnaire evaluated institutional and infrastructural factors critical to KM, covering dimensions like organizational culture, values, leadership, context, hardware, software and network systems. This dual-questionnaire approach is justified, as it allows for a detailed and differentiated analysis: one tool captures the operational aspects of KM, while the other explores the supporting infrastructure. This methodology ensures that the study accurately measures both the effectiveness of KM practices and the adequacy of the supporting environment, thus providing a robust assessment of the KM system. Findings This study identifies seven key factors influencing KM processes: organizational culture, values, leadership, context, hardware, software and network systems. These factors shape how knowledge is created, shared and used, and support proposed modifications to the Nonaka and Takeuchi KM model. Using the TOPSIS method, this study found that organizational context, culture and values rank above average, while KM policies are moderate, and information technology is below average in the design offices of a product-oriented organization in Tehran. Further research in different sectors could help validate these findings. Originality/value This study introduces a novel enhancement to the Nonaka and Takeuchi KM model by incorporating a comprehensive analysis of institutional and infrastructural factors. Unlike existing models, which primarily focus on generalized KM principles, this research uniquely integrates specific factors such as organizational culture, leadership and technological infrastructure. The originality of this work lies in its tailored approach for product-oriented organizations, offering a more precise and actionable framework for improving KM practices. This advancement not only deepens theoretical insights but also provides practical value by addressing the specific needs and dynamics of the target organizations.