Knowledge management and public sector accountants: knowledge sharing process in the accountant general's department of Malaysia / Kalsom Salleh

Knowledge Management (KM) in an accounting organisation in developing countries has not yet received much attention in the research literature. Therefore, this study aims to investigate how accountants as professional intellects working in an accounting organisation perceived the importance of KM implementation factors in their organisation. The Accountant General's Department (AGD) of Malaysia is selected for an in-depth study of KM in a public sector accounting organisation. KM in this study is concerned with the flow of accounting information that takes place as part of the organisational process and generating value through knowledge flow for performance improvement. Thus, this empirical research attempts to find the relationship among KM factors such as enablers, processes and organisational performance in an integrative perspective. Most current empirical research has explored the relationship between these KM factors in isolation. However, this study develops a comprehensive conceptual framework that interconnects KM enablers as antecedents to effective knowledge sharing process and improved organisational performance. The tested eleven KM enablers include 1) ICT know-how and skill, 2) job training, 3) job rotation, 4) feedback on performance and learning, 5) learning opportunities, 6) information sourcing opportunities, 7) leadership, 8) knowledge sharing culture, 9) individualism 10) ICT infrastructure and software, and 11) KM technologies. The flow of explicit and tacit knowledge in knowledge sharing process and the overall effect on the organisational performance with KM efforts are tested as the three dimensions of KM related performance outcomes. A survey questionnaire was used as the main instrument to collect data from all accountants employed by the AGD. Empirical data collected via surveys and interviews were analysed to highlight KM implementation factors in the AGD. Factor analysis was used to confirm the valid measures for the variables used in the current study. The original conceptual framework of this study is revised after factor analysis was used. Through several multiple regression models, the empirical results after controlling for demographic factors provide strong support for the positive effects of KM enablers on knowledge sharing process and organisational performance. Performance evaluation and incentives has a high significant impact on the speed transfer of explicit knowledge and the sharing performance of tacit knowledge. When both KM enablers and knowledge sharing process are regarded as antecedents of organisational performance, knowledge sharing process and technology resources such as ICT infrastructure and software, knowledge sharing technologies, and communication technologies are among four of highly significant variables. AGD has to give serious emphasis on those significant KM related variables in drawing up its future KM implementation strategy.