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primary topic: Knowledge management and organizational performance: The neglected role of institutional accounting practices

Knowledge management and organizational performance: The neglected role of institutional accounting practices
type: AcademicArticle
type: Article
abstract: The study highlights the part of institutional accounting practices in the relationship between specified KM capabilities and institutional performance. A theoretical model was tested based on the insight from literature and knowledge-based theory (KBT). The data collected from a survey of 322 staff in knowledge-based organizations (KBOs) were analyzed to test the extended model using partial least squares structural equation modeling approach. The result depicts that greater levels of specific KM infrastructure and process capability would positively influence institutional accounting management practices and, consequently organizational performance. Unlike KM process capability, KM infrastructure capability has a positive and significant impact on organizational performance. The study provides a new understanding to management and practice on the vital role played by institutional management accounting practice in KM success in Malaysia. The research offers fresh insight into further studies in diverse settings. The research is insightful as it deviates from the over-researched context in KM literature to extricate the role of accounting in the business KM strategy. © 2021, Universiti Malaysia Sarawak. All rights reserved.
date: 2021
volume: 22
issue: 3
is part of: International Journal of Business and Society
status: peerReviewed
status: published
author list: authors
type: EPrint
type: ArticleEPrint
is part of: repository

Universiti Malaysia Sarawak
type: Organization

International Journal of Business and Society
type: Collection
issn: 15116670

Hasnah Binti Haron
type: Person
given name: Hasnah Binti
family name: Haron

Liu Yao
type: Person
given name: Liu
family name: Yao

Hooi-Cheng Eaw
type: Person
given name: Hooi-Cheng
family name: Eaw

Ozavize Freida Ayodele
type: Person
given name: Ozavize Freida
family name: Ayodele

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primary topic: Knowledge management and organizational performance: The neglected role of institutional accounting practices