Identifying the Dimensions and Components of Knowledge-based Decisionmaking and Presenting an Effective Model

Abstract

The objective of this study was to identify the dimensions and components of knowledge-based decision-making and to present an effective model. The statistical population of the present study consists of two groups. The first group consists of experts who are familiar with knowledge-based decision-making theories that their number is unlimited and scattered across the country. They were selected purposefully and their opinions were applied in this study in the formulating and designing of the model. The second group consists of top-level, low-level, and middle-level managers of the Iranian National Tax Administration (n=2115), who are working in the tax affairs of Iran’s provinces and cities. According to the Cochran formula, 325 of them were selected as samples. The methodology of this study was descriptive-survey and knowledge-based decision-making. A questionnaire with a validity of 93.8 and reliability of 94.6% was used to collect the data. Structural equation modeling through LISREL 8.8 version software was used to analyze the data. Based on the results, the power of the relationship between the dimensions and components of knowledge-based decision-making (performance factors, behavioral factors, attitudinal factors, and structural factors) in the Iranian National Tax Administration was at a desirable level. The t-test statistic was also larger than the critical t-value of 1.96 at a 5% error level and showed a significant correlation. Based on the fitted models, it can be stated that the knowledge-based decisionmaking dimensions and components of the Iranian National Tax Administration have a relationship with each other and this relationship is direct.