ABSTRACT In today’s world, organisations that can improve and develop their intangible assets and knowledge will be successful in the face of changes and can ultimately improve their performance. Given that the effectiveness of knowledge creation is influenced by culture, independent studies in different cultures are necessary. Therefore, the present study was conducted to analyse knowledge-creation practices and organisational performance in sports federations in Iran and Poland. Two researcher-made questionnaires were used to collect data. Statistical tests including Mann – Whitney U and regression were used to the data analysis. The findings showed internalisation in Poland and socialisation in Iran are the main predictors of organisational performance in sports federations. So, the managers of sports federations in Poland and Iran should use different knowledge creation practices to improve organisational performance. In both countries, however, the conversion of knowledge into tacit knowledge guarantees the improvement of organisational performance.
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