KM implementation in a public sector accounting organization: an empirical investigation

KM implementation in a public sector accounting organization: an empirical investigation Purpose – This study aims to investigate how accountants working in a large public sector accounting organization perceive KM implementation issues in their organization. An integrated KM framework that interconnects KM enablers, knowledge sharing process, and organizational performance derived from the literature is proposed and adopted in this study. Design/methodology/approach – The accountants working at the Accountant‐General's Department (AGD) under the Ministry of Finance, Malaysia are selected for an in‐depth study through the use of a self‐reporting questionnaire. The model's validity was confirmed through factor analysis. The data were then analyzed using multiple regression analyses. Findings – The statistical results provide strong support for the KM framework. There are positive effects of KM enablers and knowledge sharing process towards organizational performance. When both the variables are regarded as antecedents of organizational performance, knowledge sharing process and technology resources are among those of highly significant enablers. Research limitations/implications – This research was conducted in only one organization among the lower echelon accountants, thereby limiting the generalizability of the results obtained. This paper provides a framework for developing an instrument for assessing the AGD, which has drawn plans to institutionalize KM. As a knowledge nexus of public sector accounting knowledge and practice, the AGD has to place serious emphasis on the significant KM enablers in drawing up its KM implementation strategy in order to effectively manage and leverage the intellectual assets of its professional intellects. This will enable it to reap better performance. Originality/value – This study has extended knowledge in KM, especially concerning KM implementation issues in public sector organizations. Moreover, this research is among the first empirical works to address KM implementation in a public accounting organization. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Knowledge Management Emerald Publishing

KM implementation in a public sector accounting organization: an empirical investigation

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Publisher
Emerald Publishing
Copyright
Copyright © 2011 Emerald Group Publishing Limited. All rights reserved.
ISSN
1367-3270
DOI
10.1108/13673271111137457
Publisher site
See Article on Publisher Site

Abstract

Purpose – This study aims to investigate how accountants working in a large public sector accounting organization perceive KM implementation issues in their organization. An integrated KM framework that interconnects KM enablers, knowledge sharing process, and organizational performance derived from the literature is proposed and adopted in this study. Design/methodology/approach – The accountants working at the Accountant‐General's Department (AGD) under the Ministry of Finance, Malaysia are selected for an in‐depth study through the use of a self‐reporting questionnaire. The model's validity was confirmed through factor analysis. The data were then analyzed using multiple regression analyses. Findings – The statistical results provide strong support for the KM framework. There are positive effects of KM enablers and knowledge sharing process towards organizational performance. When both the variables are regarded as antecedents of organizational performance, knowledge sharing process and technology resources are among those of highly significant enablers. Research limitations/implications – This research was conducted in only one organization among the lower echelon accountants, thereby limiting the generalizability of the results obtained. This paper provides a framework for developing an instrument for assessing the AGD, which has drawn plans to institutionalize KM. As a knowledge nexus of public sector accounting knowledge and practice, the AGD has to place serious emphasis on the significant KM enablers in drawing up its KM implementation strategy in order to effectively manage and leverage the intellectual assets of its professional intellects. This will enable it to reap better performance. Originality/value – This study has extended knowledge in KM, especially concerning KM implementation issues in public sector organizations. Moreover, this research is among the first empirical works to address KM implementation in a public accounting organization.

Journal

Journal of Knowledge ManagementEmerald Publishing

Published: May 31, 2011

Keywords: Knowledge management; Public sector accounting; Accountants; Malaysia

References

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