In today's competitive world, knowledge has become the strategic resource in many organizations. Nonaka believes that in today's volatile situation, the only viable source of sustainable competitive advantage is knowledge. Thus, the knowledge management has become a major task for organizations that are looking to take advantage of this valuable asset. In this case the goal of this study is to examine the gaps between current and ideal state of knowledge management in the Department of Physical Education in Iran. Research's method was descriptive-menstruation. Study sample consisted of all employees of the Department of Physical Education of Kurdistan that were 320 members and it was selected by using Morgan table that were 175 members. The reliability of the questionnaire was measured and verified based on Cronbach's Alpha for the knowledge management dimension equals 0/89. Also a questionnaire to be standardized and be normalized in internal research, ensure validity of test. Used statistical methods in current study is use SPSS software and descriptive statistics to describe sex, age, education level and staff's job precedence variables and Kolmogorov – Smirnov test (K-S) to verify data to be normal and to verify or reject hypothesis, Paired t-test is been used. Research results showed, there are meaningful differences among knowledge management Dimensions, including Technology infrastructure, organizational culture and organizational structure from the perspective of the Kurdistan's physical education staff in current situation with the ideal situation.
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