Examining the Origin of Innovation in Decision-Making and Proposing the LOTAR Model

Authors

  • Mohammad Farid Masroor Department of Management and Business Administration, Faculty of Economics, Takhar University, Afghanistan
  • Rohullah Sajed Department of Management and Business Administration, Faculty of Economics, Takhar University, Afghanistan
  • Wahidulllah Mowahid Department of Management and Business Administration, Faculty of Economics, Takhar University, Afghanistan
  • Raqibullah Rasa Department of Finance & Banking, Faculty of Economics, Takhar University, Afghanistan

DOI:

https://doi.org/10.32996/jefas.2026.8.5.2

Keywords:

Innovation, Decision-Making, LOTAR Model, Reflective Learning, Cognitive Psychology, Qur’anic Epistemology, Creativity, Educational Management.

Abstract

In contemporary times, decision-making has become one of the most essential managerial, educational, and social competencies. While decisions occur frequently, they become meaningful and transformative only when they embody elements of creativity and innovation. The fundamental question, therefore, is: Where does innovation in human decision-making originate, and what activates this process within the individual? This study, entitled “Examining the Origin of Innovation in Decision-Making and Proposing the LOTAR Model,” aims to provide a scientific and integrative explanation of innovative decision-making by drawing on cognitive theories and Qur’anic epistemology. Inspired by these principles and integrated with established cognitive frameworks, the proposed LOTAR Model introduces a five-stage dynamic process consisting of Listening, Observation, Thinking, Action, and Reflection. The model argues that innovation does not arise from sudden inspiration, but from the continuous interaction among perception, cognition, experience, and reflective learning. A controlled field experiment was conducted within the Department of Management at Takhar University using a real educational task—improving classroom cleanliness. The results indicated that the LOTAR framework enhances innovation by strengthening Thinking, Action, and Reflection. The findings demonstrate that LOTAR provides a scientifically grounded, culturally contextualized, and Qur’an-informed approach for enhancing reflective thinking and innovative decision-making.

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Published

2026-04-19

Issue

Section

Research Article

How to Cite

Mohammad Farid Masroor, Rohullah Sajed, Wahidulllah Mowahid, & Raqibullah Rasa. (2026). Examining the Origin of Innovation in Decision-Making and Proposing the LOTAR Model. Journal of Economics, Finance and Accounting Studies , 8(5), 09-24. https://doi.org/10.32996/jefas.2026.8.5.2