Accounting and Auditing Research

Accounting and Auditing Research

Investigating the impact of organizational learning on organizational performance in Day Bank City of Tehran

Document Type : Original Article

Author
Member of Iran Accounting Association
10.22034/iaar.2024.435212.1707
Abstract
Today, rapid changes and transformations of environmental factors have increased the level of complexity and ambiguity and have faced serious challenges to the management of organizations. In today's business market, the environment of organizations has undergone tremendous changes, and all aspects of organizations, from the internal environment to the external environment, as well as from human to non-human factors, are changing rapidly.

In this context, events such as the expansion of competition, the advancement of information technology, etc. occur. Organizational learning is one of the useful and effective methods for improving the performance of organizations. One of the ways to gain sustainable competitive advantage is organizational learning.

Stimulation and increase of forces and determining factors in the market, the presence of many powerful competitors, too much continuous and continuous change of customers' tastes and the rising level of their expectations, commercial banks are facing risks and deep challenges. In this article, the theoretical literature and the background of the research, the hypotheses and the research method and the analysis of the findings are explained and, finally, the results and findings of the research are explained. Learning is an organization that has been tested many times and its validity has been confirmed. The most important feature of this model is that both the current situation and the desired characteristics of learning organizations are measured. This model has 5 leadership components based on vision, planning, evaluation, acquiring and disseminating information, creativity and executive pragmatism.
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Articles in Press, Accepted Manuscript
Available Online from 08 April 2024