Designing a Costing Model for Knowledge Management with a Sustainable Development Approach in Project-Based Organizations (Case Study: Maritime Industry)
Keywords:
Knowledge Management, Costing, Sustainable Development, Maritime Industry, Knowledge Costing, Project-Based OrganizationsAbstract
This study aims to design and develop a comprehensive model for calculating the cost of knowledge management processes with a sustainable development approach in project-based maritime organizations. This research adopts a mixed-method (qualitative–quantitative) approach using action research and qualitative content analysis. Data were collected through a systematic literature review and semi-structured in-depth interviews with 30 experts in knowledge management and industrial accounting. Participants were selected purposively based on theoretical saturation. Data analysis was conducted through open, axial, and selective coding, while validity and reliability were ensured using participant validation and Cohen’s kappa coefficient. Thematic analysis revealed that knowledge management processes consist of 109 sub-themes, 21 main themes, and 2 overarching themes, all associated with measurable costs. A significant portion of these costs was identified as indirect and hidden overhead within traditional accounting systems. The proposed model enables the classification of direct, indirect, and opportunity costs and provides a structured basis for accounting recognition of knowledge-related expenditures . The proposed model offers a systematic framework for identifying, classifying, and calculating knowledge management costs, thereby enhancing financial transparency, improving knowledge efficiency, and supporting strategic decision-making aligned with sustainable development in maritime organizations.
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Copyright (c) 2025 Younes Bereliani (Author); Ali Khouzin; Arash Naderian, Seyed Mohammad Reza Hosseini (Author)
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
