eprintid: 20506
rev_number: 3
eprint_status: archive
userid: 1
dir: disk0/00/02/05/06
datestamp: 2026-03-30 07:10:55
lastmod: 2026-03-30 07:10:55
status_changed: 2026-03-30 07:10:55
type: article
metadata_visibility: show
creators_name: Ayodele, Freida Ozavize
creators_name: Yao, Liu
creators_name: Haron, Hasnah Binti
creators_name: Dabor, Eyasan Leslie
title: Knowledge Management and Institutional Accounting Functional Effectiveness: Evidence from Malaysia
ispublished: pub
keywords: Surveys; Accounting practices; AKM infrastructure capabilities; Partial least square (PLS); Process capabilities; Questionnaire surveys; Research institutions; Resource-based theory; Structural equation modelling; Knowledge management
note: Cited by: 3
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
publisher: World Scientific Publishing Co. Pte Ltd
official_url: https://www.scopus.com/inward/record.uri?eid=2-s2.0-85068342131&doi=10.1142%2fS0219649219500175&partnerID=40&md5=8538946f724f623e50a9541124722254
id_number: 10.1142/S0219649219500175
full_text_status: none
publication: Journal of Information and Knowledge Management
volume: 18
number: 2
refereed: TRUE
issn: 02196492
citation:   Ayodele, Freida Ozavize and Yao, Liu and Haron, Hasnah Binti and Dabor, Eyasan Leslie  (2019) Knowledge Management and Institutional Accounting Functional Effectiveness: Evidence from Malaysia.  Journal of Information and Knowledge Management, 18 (2).   ISSN 02196492