Learning and knowledge transfer performance among public sector accountants: an empirical survey

Kalsom Salleh, Siong Choy Chong, Syed Noh Syed Ahmad and Syed Omar Sharifuddin Syed Ikhsan

Knowledge Management Research & Practice, 2012, vol. 10, issue 2, 164-174

Abstract: This research investigates the relationship between learning-related factors and knowledge transfer performance among accountants in a large public sector accounting organization in Malaysia, an area that is relatively under-researched. The Accountant-General's Department under the Ministry of Finance in Malaysia is selected for three reasons: (1) it is known as the knowledge nexus of public sector accounting knowledge and practices; (2) it has a large pool of professional intellects, that is, accountants; and (3) it is in the process of implementing knowledge management (KM). A survey questionnaire was designed to collect data from the accountants. The outcomes from factor analysis and multiple regression analysis provide some empirical support to the proposed relationship. The findings contribute to both research and practice from the perspective of future KM implementation strategy in a public sector accounting organization. The findings are discussed and recommendations are provided before concluding the paper.

Date: 2012
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DOI: 10.1057/kmrp.2011.46

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