The Role of AI-Based Smart Learning in Optimizing Knowledge Management Cost and Facilitating Organizational Transformation
Keywords:
Knowledge Management, Costing, Smart Learning, Artificial Intelligence, Organizational Transformation, Hidden CostsAbstract
This study aims to design and develop a model for calculating the cost of knowledge management processes based on AI-driven smart learning to facilitate organizational transformation. This applied qualitative study was conducted using an inductive approach within a pragmatic paradigm and an action research strategy. Data were collected through library research and semi-structured in-depth interviews with 30 experts in knowledge management and accounting. Purposive sampling was employed based on theoretical saturation. Data analysis was carried out using qualitative content analysis and thematic analysis through open, axial, and selective coding. In the second phase of the action research, extracted themes were validated and linked to cost categories by financial experts. The findings revealed that knowledge management processes have a complex and multi-layered cost structure, with a significant portion of costs being hidden and opportunity-related. The analysis resulted in 187 initial themes, 109 sub-themes, and 21 main themes. Implementation of the proposed model led to a 31% reduction in knowledge management costs and a 65% increase in commercialized innovations, demonstrating the effectiveness of AI-based smart learning in cost optimization and organizational performance improvement. The proposed model enhances cost transparency, integrates knowledge-related costs into accounting systems, and improves managerial decision-making, thereby facilitating organizational transformation and providing a practical framework for knowledge-based organizations.
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