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<>
	foaf:primaryTopic <https://khub.utp.edu.my/scholars/id/eprint/20506>;
	rdfs:comment "The repository administrator has not yet configured an RDF license."^^xsd:string .

<https://khub.utp.edu.my/scholars/20506/>
	dc:format "text/html";
	dc:title "HTML Summary of #20506 \n\nKnowledge Management and Institutional Accounting Functional Effectiveness: Evidence from Malaysia\n\n";
	foaf:primaryTopic <https://khub.utp.edu.my/scholars/id/eprint/20506> .

<https://khub.utp.edu.my/scholars/id/eprint/20506#authors>
	rdf:_1 <https://khub.utp.edu.my/scholars/id/person/ext-a660204a7113cb2a59942723c2bd0057>;
	rdf:_2 <https://khub.utp.edu.my/scholars/id/person/ext-949504fe54e3050d9da5c8d4f8e66bd1>;
	rdf:_3 <https://khub.utp.edu.my/scholars/id/person/ext-6504e1dcd6842cdd1869290b3e2830fe>;
	rdf:_4 <https://khub.utp.edu.my/scholars/id/person/ext-82b59412bc2ee49b66e76b986dbc3b20> .

<https://khub.utp.edu.my/scholars/id/eprint/20506>
	bibo:abstract "Institutional accounting functions are critical actors in the success of every organisation and emphasise distinct effectiveness compared to other practices. Meanwhile existing research has examined general knowledge management (KM) and its association with effectiveness at an overall institutional level. However, studies on the impact of KM capabilities on institutional accounting functional effectiveness (FE) is sparse. This study evaluates the impact of KM on institutional accounting FE based on resource-based theory (RBT) at various levels of analysis. Utilising empirical evidence, accounting knowledge management (AKM)-based effectiveness model was developed. Data were collected through a questionnaire survey of accounting officers in public research institutions in Malaysia. The study data were initially analysed using statistical package for social sciences (SPSS) version 23.0 and hypothesised relationship tested via partial least square structural equation modelling (PLS-SEM). Interestingly, the results provide support for the developed research AKM model underpinned by RBT viewpoint. AKM infrastructure (AKMI) and process capabilities impact institutional accounting FE significantly and AKM process capability partially mediates the influence of AKMI capability. The study offers new insight into the relationship between KM and institutional accounting practices. Thus, they create avenues for future research and directions for KM policy decisions in institutions. © 2019 World Scientific Publishing Co."^^xsd:string;
	bibo:authorList <https://khub.utp.edu.my/scholars/id/eprint/20506#authors>;
	bibo:issue "2";
	bibo:status <http://purl.org/ontology/bibo/status/peerReviewed>,
		<http://purl.org/ontology/bibo/status/published>;
	bibo:volume "18";
	dct:creator <https://khub.utp.edu.my/scholars/id/person/ext-82b59412bc2ee49b66e76b986dbc3b20>,
		<https://khub.utp.edu.my/scholars/id/person/ext-6504e1dcd6842cdd1869290b3e2830fe>,
		<https://khub.utp.edu.my/scholars/id/person/ext-949504fe54e3050d9da5c8d4f8e66bd1>,
		<https://khub.utp.edu.my/scholars/id/person/ext-a660204a7113cb2a59942723c2bd0057>;
	dct:date "2019";
	dct:isPartOf <https://khub.utp.edu.my/scholars/id/repository>,
		<https://khub.utp.edu.my/scholars/id/publication/ext-02196492>;
	dct:publisher <https://khub.utp.edu.my/scholars/id/org/ext-e19c6bc40c35f1db926e7b9cd1431fdc>;
	dct:title "Knowledge Management and Institutional Accounting Functional Effectiveness: Evidence from Malaysia"^^xsd:string;
	owl:sameAs <https://doi.org/10.1142/S0219649219500175>;
	rdf:type bibo:AcademicArticle,
		bibo:Article,
		ep:ArticleEPrint,
		ep:EPrint;
	rdfs:seeAlso <https://khub.utp.edu.my/scholars/20506/> .

<https://khub.utp.edu.my/scholars/id/org/ext-e19c6bc40c35f1db926e7b9cd1431fdc>
	foaf:name "World Scientific Publishing Co. Pte Ltd"^^xsd:string;
	rdf:type foaf:Organization .

<https://khub.utp.edu.my/scholars/id/person/ext-82b59412bc2ee49b66e76b986dbc3b20>
	foaf:familyName "Dabor"^^xsd:string;
	foaf:givenName "Eyasan Leslie"^^xsd:string;
	foaf:name "Eyasan Leslie Dabor"^^xsd:string;
	rdf:type foaf:Person .

<https://khub.utp.edu.my/scholars/id/person/ext-6504e1dcd6842cdd1869290b3e2830fe>
	foaf:familyName "Haron"^^xsd:string;
	foaf:givenName "Hasnah Binti"^^xsd:string;
	foaf:name "Hasnah Binti Haron"^^xsd:string;
	rdf:type foaf:Person .

<https://khub.utp.edu.my/scholars/id/person/ext-949504fe54e3050d9da5c8d4f8e66bd1>
	foaf:familyName "Yao"^^xsd:string;
	foaf:givenName "Liu"^^xsd:string;
	foaf:name "Liu Yao"^^xsd:string;
	rdf:type foaf:Person .

<https://khub.utp.edu.my/scholars/id/person/ext-a660204a7113cb2a59942723c2bd0057>
	foaf:familyName "Ayodele"^^xsd:string;
	foaf:givenName "Freida Ozavize"^^xsd:string;
	foaf:name "Freida Ozavize Ayodele"^^xsd:string;
	rdf:type foaf:Person .

<https://khub.utp.edu.my/scholars/id/publication/ext-02196492>
	bibo:issn "02196492";
	foaf:name "Journal of Information and Knowledge Management"^^xsd:string;
	owl:sameAs <urn:issn:02196492>;
	rdf:type bibo:Collection .