Abstract
This study addressed the evaluation of knowledge assets within the context of the Iranian government-owned banking sector. The primary purpose was to develop an indigenous model for assessing knowledge assets in these institutions. A mixed-methods research design was employed, integrating both qualitative and quantitative approaches. In the qualitative phase, semi-structured interviews were conducted with knowledge management experts and senior banking managers using grounded theory to identify core categories. Subsequently, a researcher-developed questionnaire was administered to a sample of employees and managers selected through purposive and snowball sampling techniques. Data were analyzed using structural equation modeling. The results indicated that causal conditions, such as knowledge organization and organizational culture, alongside contextual characteristics, significantly influenced the formation of knowledge management strategies. Furthermore, intervening conditions, including environmental changes and legal requirements, acted as mediators in the implementation of these strategies, which ultimately led to enhanced public trust, improved productivity, and increased organizational flexibility. It was concluded that the proposed model, comprising five integrated categories, serves as a comprehensive framework for managing knowledge assets in state-owned banks. This model addressed a significant scientific gap in the domestic banking sector and provided practical guidance for policymakers to enhance organizational performance through improved knowledge management systems.