Studying the Effect of Knowledge Cycle on the Organizational Performance, the Studied Sample: the Hoshyar Momayez Audit and Financial Service Institute (CPAs)

The main goal of management is attainment of competitive advantage compared with other competitors. For this purpose, the tools of access to competitive advantage by means of innovation in the organization and the improvement of financial and economic capability could be referred to the components which are also for the organization performance measuring indexes ; thus, for the main goal of the research which is studying the effect of knowledge cycle on the organizational performance, the considered organizationʹs situation could be analyzed to attain and establish the knowledge management successfully and also gain competitive advantage over rivals. Regarding the practical purpose and method of descriptive data collection, this research is a survey type. The population used in this research is the audit personnel and financial service staff of Hoshyar Momayez audit institute whose size is 114 individuals and are busy in two offices. To calculate the sample size, the class sampling was used and eventually 75 questionnaires were distributed among them based on the number of employees in each office. After studying and analysis, the research hypotheses were determined: A) Employees believe that the knowledge attainment institute has a significant effect on the increase of growth and innovation capability and improvement of financial capability in the organization. B) Employees believe that knowledge maintenance institute in the organization has a significant effect on making and increasing organizational growth and innovation capability. C) Employees believe that the institute of how to use knowledge has a significant effect in improvement of financial and economic capability in the organization and in the end, using the frequency distribution tables, the following results were obtained: A) The knowledge attainment variable has the most impact on increasing organizational growth and innovation. B) Knowledge deployment variable has the most impact on improvement of financial and economic capability of the institute. C) The institute has not been managed to use the modern technology to improve its performance. D) The instituteʹs level of profitability is the same as the previous financial year. E) The institute as encountered problems in paying debts in the current year.