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primary topic: Knowledge Management and Institutional Accounting Functional Effectiveness: Evidence from Malaysia

Knowledge Management and Institutional Accounting Functional Effectiveness: Evidence from Malaysia
type: AcademicArticle
type: Article
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.
date: 2019
volume: 18
issue: 2
is part of: Journal of Information and Knowledge Management
status: peerReviewed
status: published
author list: authors
type: EPrint
type: ArticleEPrint
is part of: repository

World Scientific Publishing Co. Pte Ltd
type: Organization

Journal of Information and Knowledge Management
type: Collection
issn: 02196492

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

Eyasan Leslie Dabor
type: Person
given name: Eyasan Leslie
family name: Dabor

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

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

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primary topic: Knowledge Management and Institutional Accounting Functional Effectiveness: Evidence from Malaysia