Matches in SemOpenAlex for { <https://semopenalex.org/work/W2956043194> ?p ?o ?g. }
- W2956043194 endingPage "1950017" @default.
- W2956043194 startingPage "1950017" @default.
- W2956043194 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." @default.
- W2956043194 created "2019-07-12" @default.
- W2956043194 creator A5006920599 @default.
- W2956043194 creator A5012831897 @default.
- W2956043194 creator A5031232108 @default.
- W2956043194 creator A5046645934 @default.
- W2956043194 date "2019-06-01" @default.
- W2956043194 modified "2023-09-28" @default.
- W2956043194 title "Knowledge Management and Institutional Accounting Functional Effectiveness: Evidence from Malaysia" @default.
- W2956043194 cites W1512488243 @default.
- W2956043194 cites W1547377254 @default.
- W2956043194 cites W1595646275 @default.
- W2956043194 cites W1660606661 @default.
- W2956043194 cites W1987439578 @default.
- W2956043194 cites W1998271713 @default.
- W2956043194 cites W2001715592 @default.
- W2956043194 cites W2005397844 @default.
- W2956043194 cites W2009015816 @default.
- W2956043194 cites W2012739272 @default.
- W2956043194 cites W2017345598 @default.
- W2956043194 cites W2029332982 @default.
- W2956043194 cites W2030260294 @default.
- W2956043194 cites W2044572401 @default.
- W2956043194 cites W2071534586 @default.
- W2956043194 cites W2072500831 @default.
- W2956043194 cites W2079600665 @default.
- W2956043194 cites W2087174135 @default.
- W2956043194 cites W2095659828 @default.
- W2956043194 cites W2099941344 @default.
- W2956043194 cites W2102010715 @default.
- W2956043194 cites W2105846236 @default.
- W2956043194 cites W2105899025 @default.
- W2956043194 cites W2106062633 @default.
- W2956043194 cites W2106096361 @default.
- W2956043194 cites W2113339319 @default.
- W2956043194 cites W2113341877 @default.
- W2956043194 cites W2116305749 @default.
- W2956043194 cites W2117769002 @default.
- W2956043194 cites W2122679534 @default.
- W2956043194 cites W2125451836 @default.
- W2956043194 cites W2133658723 @default.
- W2956043194 cites W2134047914 @default.
- W2956043194 cites W2145899821 @default.
- W2956043194 cites W2155516490 @default.
- W2956043194 cites W2163544552 @default.
- W2956043194 cites W2164694843 @default.
- W2956043194 cites W2460403273 @default.
- W2956043194 cites W2505402984 @default.
- W2956043194 cites W2530106313 @default.
- W2956043194 cites W2554708726 @default.
- W2956043194 cites W2589591526 @default.
- W2956043194 cites W2604418039 @default.
- W2956043194 cites W2725114605 @default.
- W2956043194 cites W2755862626 @default.
- W2956043194 cites W2798651188 @default.
- W2956043194 cites W2887563168 @default.
- W2956043194 cites W3125318560 @default.
- W2956043194 cites W3147343449 @default.
- W2956043194 cites W4233775885 @default.
- W2956043194 cites W4254405447 @default.
- W2956043194 cites W62989984 @default.
- W2956043194 cites W943119952 @default.
- W2956043194 doi "https://doi.org/10.1142/s0219649219500175" @default.
- W2956043194 hasPublicationYear "2019" @default.
- W2956043194 type Work @default.
- W2956043194 sameAs 2956043194 @default.
- W2956043194 citedByCount "1" @default.
- W2956043194 countsByYear W29560431942020 @default.
- W2956043194 crossrefType "journal-article" @default.
- W2956043194 hasAuthorship W2956043194A5006920599 @default.
- W2956043194 hasAuthorship W2956043194A5012831897 @default.
- W2956043194 hasAuthorship W2956043194A5031232108 @default.
- W2956043194 hasAuthorship W2956043194A5046645934 @default.
- W2956043194 hasConcept C121955636 @default.
- W2956043194 hasConcept C144133560 @default.
- W2956043194 hasConcept C41008148 @default.
- W2956043194 hasConcept C56739046 @default.
- W2956043194 hasConcept C74275925 @default.
- W2956043194 hasConceptScore W2956043194C121955636 @default.
- W2956043194 hasConceptScore W2956043194C144133560 @default.
- W2956043194 hasConceptScore W2956043194C41008148 @default.
- W2956043194 hasConceptScore W2956043194C56739046 @default.
- W2956043194 hasConceptScore W2956043194C74275925 @default.
- W2956043194 hasIssue "02" @default.
- W2956043194 hasLocation W29560431941 @default.
- W2956043194 hasOpenAccess W2956043194 @default.
- W2956043194 hasPrimaryLocation W29560431941 @default.
- W2956043194 hasRelatedWork W1796112856 @default.
- W2956043194 hasRelatedWork W1851680773 @default.
- W2956043194 hasRelatedWork W1993355266 @default.
- W2956043194 hasRelatedWork W1999171183 @default.
- W2956043194 hasRelatedWork W2007114548 @default.
- W2956043194 hasRelatedWork W2043988669 @default.
- W2956043194 hasRelatedWork W2049289639 @default.
- W2956043194 hasRelatedWork W2146949548 @default.
- W2956043194 hasRelatedWork W2157169866 @default.
- W2956043194 hasRelatedWork W2183745666 @default.
- W2956043194 hasRelatedWork W2189538878 @default.