An Accounting Knowledge Management System That Fosters Innovation and Performance: The Case of UAE Organisations

Alessandra Theuma, Ahmad F. Hayak and Naser Khdour
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Alessandra Theuma: Higher Colleges of Technology, UAE
Ahmad F. Hayak: Higher Colleges of Technology, UAE
Naser Khdour: Higher Colleges of Technology, UAE

International Journal of Knowledge Management (IJKM), 2025, vol. 21, issue 1, 1-22

Abstract: This study investigates the impact of Accounting Knowledge Management (AKM) systems on innovation and performance in UAE organisations, in line with the country's vision to become a global financial hub. By using Structural Equation Modelling (SEM) on data from various UAE firms, the research uncovers a strong positive relationship between knowledge sharing in accounting and both financial and non-financial outcomes, fostering overall organisational innovation. Interestingly, non-financial improvements like customer satisfaction may not always lead directly to financial gains, suggesting a need for UAE firms to find a strategic balance. This study contributes valuable insights to the academic discourse on knowledge management, offering UAE organisations evidence-based recommendations to leverage AKM for sustained innovation and growth. These findings serve as a benchmark for other organisations aiming to optimise knowledge management systems to enhance performance across multiple dimensions.

Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:igg:jkm000:v:21:y:2025:i:1:p:1-22

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