Organizations operating in the intensive knowledge-based sector seek efficient management approaches and sustainable development practices to perform efficiently in the dynamic business environment. Knowledge management practice and organizational learning are significant factors in order to achieve sustainable organizational performance in a rapidly changing business environment. Based on the scientific literature analysis, there is still a lack of evidence related to the mediating role of the whole knowledge management cycle, including the five knowledge management processes (knowledge acquisition, creation, storage, sharing, and application) in the relationship between organizational learning and sustainable organizational performance for organizations operating in intensive knowledge-based sectors. This study aimed to examine the impact of the whole knowledge management cycle on the relationship between organizational learning and sustainable organizational performance in intensive knowledge-based sectors, specifically the audit and consulting companies in the Middle East region. Systematic scientific literature analysis, expert evaluation (structured questionnaire), and structural equation modeling (SEM) technique were used to develop and verify the research model. Data was collected through a structured questionnaire distributed among auditing experts working in a knowledge-based sector—audit and consulting companies in the Middle East region. The research results supported the hypotheses stating that organizational learning positively affects knowledge acquisition, storage, sharing, application processes, and sustainable organizational performance. However, the results verified that organizational learning has an insignificant impact on the Middle Eastern audit and consulting companies’ knowledge creation process.

Purpose – this article aims to evaluate the influence of knowledge oriented leadership on knowledge management processes and the influence of those processes on the performance of the Middle Eastern audit and consulting companies. Research methodology – analysis of scientific literature, structural equation modelling and expert evaluation (structured questionnaire) were used in order to create hypotheses and research model, to collect data from the audit and consulting companies’ experts and to test research model and related hypotheses. Findings – the results of this research supported eight out of ten suggested hypotheses. Empirical evidence shows that leadership has a positive impact on knowledge acquisition, storage, and sharing processes in the Middle Eastern audit and consulting companies and knowledge management processes (creation, acquisition, sharing, storage and application) have positive influence on organizational performance. Research limitations – conducting the research in the Middle Eastern audit and consulting companies limits the possibility of generalizing the results to other types of businesses sectors as well as other geographical areas. Practical implications – conducted research results have practical value for audit and consulting companies as this study analyses the concept of knowledge oriented leadership and its impact on knowledge management processes and organizational performance. Originality/Value – this research investigated one of rare studies in the Middle East business sector, where the audit and consulting companies’ performance affected by the knowledge management processes was assessed considering knowledge oriented leadership as an influential factor that affects the knowledge management processes implementation.

Recently the knowledge management processes are analysed as the main source of uniqueness for the organisations, while they are facing the challenge of implementing the most efficient processes that affect their performance (Chang, Hsu, & Yen, 2012; Kianto, Vanhala, & Heilmann, 2016; Raudeliūnienė & Meidutė-Kavaliauskienė, 2016; Raudeliūnienė, Davidavičienė, & Jakubavičius, 2018; Känsäkoski, 2017). The scientists distinguish different combinations of knowledge manage-ment processes in approaching the knowledge management process and analysis has shown that knowledge management processes, studied by most scientists, do not have a clear knowledge man-agement structure (García-Fernández, 2015; Raudeliūnienė et al., 2018). The purpose of this study is to examine the knowledge management concept and knowledge management cycle considering the different interpretations of scientists. The study is grounded on scientific literature review.

Globalization, rapid information technology development, and COVID-19 restrictions created challenges for organizations globally to use knowledge management practices to identify proper strategies and find solutions to satisfy changeable customer needs and develop uniqueness leading to leadership and mutual value creation. Knowledge management is an effective and efficient organization's management direction and practice that became necessary to improve organizational performance in a dynamic environment. Prior research showed that various organizational factors have different plaid roles in the knowledge management cycle and influence knowledge management processes differently. The main goal of this study is to explore the influence of specific organizational factors, flexible organizational culture and balanced organizational structure on the efficient implementation of five knowledge management processes, including knowledge application, creation, acquisition, sharing, and storage. The research was conducted in the unstudied context of Mideast countries and the knowledge-intensive auditing and consulting firms’ sector. Following the scientific literature analysis, the research model was developed, and the research hypotheses were proposed and then quantitatively tested through the structural equation modeling (SEM) technique. This study's results supported the hypotheses that the identified organizational factors were significantly associated with the knowledge management cycle

Purpose: This study aims to investigate the impact of organizational factors, namely, knowledge-oriented rewards (KOR) and knowledge-oriented teamwork (KOT), on knowledge processes (KP), encompassing knowledge application (KAP), knowledge creation (KC), knowledge acquisition (KAC), knowledge sharing (KSH) and knowledge storage (KS) affecting the performance of the auditing and consulting sector in the Mideast region. Design/methodology/approach: The study developed a hypothesized research model based on a thorough scientific literature review. A sample of 374 auditors was used to analyze the hypotheses using the structural equation modeling technique in IBM SPSS Amos software. Findings: The organizational factors KOR and KOT have a positive effect on KP (KAP, KC, KAC, KSH and KS) within organizations. The exceptions include the impact of KOR on KC and KS and the impact of KOT on KS, which exhibit insignificant effects. Research limitations/implications: The results demonstrate the positive effect of organizational factors on KP, independent of other human and technological factors. Although the results generated are valuable for the auditing and consulting sector in the Mideast and could affect performance, the findings are limited to the business sector and geographical area in which the study was conducted. Originality/value: The study’s originality is the holistic examination of the influence of organizational factors (KOR and KOT) on the entire spectrum of KPs. This research explored a novel consideration in the Mideast auditing and consulting sector.