TY  - JOUR
VL  - 18
A1  - Ayodele, Freida Ozavize
A1  - Yao, Liu
A1  - Haron, Hasnah Binti
A1  - Dabor, Eyasan Leslie
PB  - World Scientific Publishing Co. Pte Ltd
SN  - 02196492
N2  - 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.
Y1  - 2019///
UR  - https://www.scopus.com/inward/record.uri?eid=2-s2.0-85068342131&doi=10.1142%2fS0219649219500175&partnerID=40&md5=8538946f724f623e50a9541124722254
ID  - scholars20506
IS  - 2
N1  - Cited by: 3
AV  - none
TI  - Knowledge Management and Institutional Accounting Functional Effectiveness: Evidence from Malaysia
JF  - Journal of Information and Knowledge Management
KW  - Surveys; Accounting practices; AKM infrastructure capabilities; Partial least square (PLS); Process capabilities; Questionnaire surveys; Research institutions; Resource-based theory; Structural equation modelling; Knowledge management
ER  -