Knowledge Management and Institutional Accounting Functional Effectiveness: Evidence from Malaysia

Freida Ozavize Ayodele (), Liu Yao (), Hasnah Binti Haron () and Eyasan Leslie Dabor ()
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Freida Ozavize Ayodele: Department of Accounting and Finance, UCSI University, 1 Jalan Menara Gading, UCSI Height, Cheras 56000, Kuala Lumpur, Malaysia
Liu Yao: Faculty of Management Engineering, Huaiyin Institute of Technology, Huaian, Jiangsu 223003, P. R. China
Hasnah Binti Haron: Faculty of Industrial Management, Universiti Malaysia Pahang Lebuhraya Tun Razak, 26300 Gambang, Kuantan, Pahang, Malaysia
Eyasan Leslie Dabor: Department of Accounting, University of Benin, P. M. B 1154, Benin City, Nigeria

Journal of Information & Knowledge Management (JIKM), 2019, vol. 18, issue 02, 1-27

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.

Keywords: Accounting functional effectiveness; AKM infrastructure capabilities; AKM process capabilities; knowledge management; research institutions (search for similar items in EconPapers)
Date: 2019
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DOI: 10.1142/S0219649219500175

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