Validation of the Knowledge Audit Instrument for Improving Services in Urban Service Institutions: A Case Study of Subsidiary Organizations

Introduction
Knowledge has increasingly become a strategic organizational asset, particularly in public service organizations that rely heavily on data, experience, expertise, and tacit knowledge. Municipalities, as complex public organizations, generate and utilize substantial amounts of explicit and tacit knowledge in areas such as urban planning, transportation, environmental management, cultural services, and infrastructure development. However, fragmented knowledge resources, inadequate documentation, repeated organizational processes, and weak mechanisms for transferring employees’ experiences may limit the effective use of knowledge in urban decision-making. Knowledge auditing provides a systematic mechanism for identifying, assessing, and optimizing knowledge assets and flows, while revealing knowledge gaps and supporting the alignment of knowledge resources with organizational strategies.
 Despite the growing importance of knowledge auditing in urban management, empirical research validating an integrated and context-specific knowledge audit model for municipal organizations in Iran remains limited.
Therefore, this study aimed to design and validate a knowledge audit model for improving the effectiveness of urban management in subsidiary organizations of Gorgan Municipality. The proposed model examined a sequential relationship among organizational planning and readiness, knowledge audit implementation, knowledge strategy development, implementation and feedback, and improvement of urban management efficiency.
 
Methodology
The study was applied in terms of purpose and employed a quantitative, descriptive-survey research design. The statistical population consisted of 230 managers and experts working in subsidiary organizations of Gorgan Municipality, including the Fire Department, Transportation and Traffic Organization, Parks and Green Space Organization, and Cultural, Social, and Sports Organization. Based on Cochran’s formula, the required sample size was estimated at 144 respondents. To increase the accuracy of the study, 160 questionnaires were distributed using proportionate stratified random sampling, of which 150 valid questionnaires were returned and analyzed. Data were collected using a researcher-developed structured questionnaire consisting of 42 items across five dimensions: planning and readiness, knowledge audit implementation, knowledge strategy development, implementation and feedback, and improvement of urban management efficiency. The questionnaire was based on established knowledge audit frameworks and adapted to the organizational context of Gorgan Municipality.
Confirmatory factor analysis was used to assess construct validity, while internal consistency was evaluated using Cronbach’s alpha. Data analysis was conducted using SPSS 26 and AMOS 28. Pearson correlation, path analysis, and structural equation modeling (SEM) were employed to examine the proposed relationships and assess the model’s overall fit.
 
Findings
The findings demonstrated that all hypothesized relationships among the dimensions of the knowledge audit model were positive and statistically significant. The relationship between organizational planning and readiness and knowledge audit implementation was significant, with a standardized path coefficient of β = 0.72. Knowledge audit implementation was also positively associated with knowledge strategy development (β = 0.74).
The strongest relationship in the proposed model was observed between knowledge strategy development and implementation and feedback (β = 0.76). Furthermore, implementation and feedback had a significant positive relationship with the improvement of urban management efficiency (β = 0.71). All relationships were significant at the 0.01 level. The model also demonstrated acceptable overall fit, with χ²/df = 2.41, GFI = 0.92, AGFI = 0.89, CFI = 0.95, TLI = 0.94, and RMSEA = 0.061. The coefficient of determination for improvement in urban management efficiency was R² = 0.52, indicating that the dimensions included in the proposed model collectively explained approximately 52% of the variance in urban management efficiency.
 
Discussion and Conclusion
The results indicate that knowledge auditing should not be regarded merely as an inventory mechanism for identifying organizational knowledge. Rather, it constitutes a strategic process that connects knowledge resources to organizational strategies, learning, decision-making, and performance improvement. The significant relationship between planning and readiness and knowledge audit implementation suggests that organizational preparedness is an essential prerequisite for effective knowledge auditing. Once the audit is systematically implemented, the resulting information can provide an evidence-based foundation for identifying knowledge gaps and formulating appropriate knowledge strategies. The significant relationship between knowledge strategy development and implementation and feedback further demonstrates that knowledge strategies achieve practical value only when translated into organizational action and supported by continuous feedback and learning mechanisms. Finally, the positive relationship between implementation and feedback and urban management efficiency indicates that the effective use of audited knowledge can contribute to more informed decision-making, improved urban services, and enhanced managerial effectiveness.
Thus, the validated model presents a coherent causal chain from organizational readiness and knowledge auditing to knowledge strategy development, implementation and feedback, and ultimately improved urban management efficiency. The findings emphasize the strategic role of knowledge auditing in transforming organizational knowledge into actionable managerial knowledge and provide an evidence-based framework that can be adapted and tested in other municipalities and public organizations.