Accounting knowledge management capabilities, accounting functional effectiveness and overall university performance : (Record no. 7932)

MARC details
000 -LEADER
fixed length control field 03253ntm a2200349 i 4500
001 - CONTROL NUMBER
control field vtls000104540
003 - CONTROL NUMBER IDENTIFIER
control field KUKTEM
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20251117113408.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 180726s2018 my da f am 000 0 eng d
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number THE0000040(Local)
039 #9 - LEVEL OF BIBLIOGRAPHIC CONTROL AND CODING DETAIL [OBSOLETE]
Level of rules in bibliographic description 201905131143
Level of effort used to assign nonsubject heading access points aishah
-- 201807261235
-- saini
040 ## - CATALOGING SOURCE
Original cataloging agency UMP
Language of cataloging eng
Transcribing agency UMP
Description conventions rda
090 ## - LOCALLY ASSIGNED LC-TYPE CALL NUMBER (OCLC); LOCAL CALL NUMBER (RLIN)
Classification number (OCLC) (R) ; Classification number, CALL (RLIN) (NR) FIM .F74 2018 r Thesis
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Freida, Ayodele Ozavize,
Relator term author.
245 10 - TITLE STATEMENT
Title Accounting knowledge management capabilities, accounting functional effectiveness and overall university performance :
Remainder of title evidence from Malaysia /
Statement of responsibility, etc. Ayodele Ozavize Freida
264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE
Place of production, publication, distribution, manufacture Kuantan, Pahang :
Name of producer, publisher, distributor, manufacturer UMP,
Date of production, publication, distribution, manufacture, or copyright notice 2018
300 ## - PHYSICAL DESCRIPTION
Extent xvi, 201 pages :
Other physical details illustrations (some color), charts ;
Dimensions 30 cm. +
Accompanying material 1 CD-ROM
336 ## - CONTENT TYPE
Content type term text
Source rdacontent
337 ## - MEDIA TYPE
Media type term unmediated
Source rdamedia
337 ## - MEDIA TYPE
Media type term computer
Source rdamedia
338 ## - CARRIER TYPE
Carrier type term volume
Source rdacarrier
338 ## - CARRIER TYPE
Carrier type term computer disc
Source rdacarrier
347 ## - DIGITAL FILE CHARACTERISTICS
File type text file
Encoding format PDF
Source rda
500 ## - GENERAL NOTE
General note Faculty of Industrial Management
502 ## - DISSERTATION NOTE
Dissertation note Thesis (Doctor of Philosophy) -- Universiti Malaysia Pahang – 2018
504 ## - BIBLIOGRAPHY, ETC. NOTE
Bibliography, etc. note Includes bibliographical references
520 3# - SUMMARY, ETC.
Summary, etc. University accounting function system reflects the strategic orientation of institutions and impacts institutional performance. As such, it is important to know the potential implications of the defined dimensions of knowledge management (KM) on the accounting function system to inform institutional KM decision-making activities. However, little is known in the literature on how and why KM infrastructure and process translate into outcome in institutional accounting practice to ensure proper KM design. Drawing upon the Resource-based theory (RBT) and past findings, the study developed an integrative accounting knowledge management (AKM) capability hierarchical model to address the gaps. Data were collected through a questionnaire survey of a purposive sampling of 272 accounting function staff in public research universities in Malaysia. The two-stage approach to hierarchical modelling was employed and the research model tested via partial least square structural equation modelling (PLS-SEM). Interestingly, the findings revealed that AKM infrastructure and process positively influences accounting functional effectiveness, and AKM process partially mediates the influence of AKM infrastructure. Also, the result showed that while accounting functional effectiveness partially mediate the effects of AKM infrastructure, it does fully for AKM process capabilities on overall university performance. This research is significant as it informs research and practice on the patterns of accounting related KM infrastructure and process capabilities that require extensive management attention in institutional KM design and how and why they impact effectiveness. The study contributes to theory development in KM and accounting literature using the Resource-based theory (RBT) and creates avenues for future research.
610 20 - SUBJECT ADDED ENTRY--CORPORATE NAME
Corporate name or jurisdiction name as entry element Faculty of Industrial Management
General subdivision Dissertations
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Universities and colleges
General subdivision Disertations
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Theses
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Date acquired Total checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type
  Not lost Library of Congress Classification   Not for loan UMPLIB GAMBANG UMPLIB GAMBANG 04/09/2019   FIM .F74 2018 r Thesis 0000123557 04/09/2019 1 04/09/2019 Thesis
  Not lost Library of Congress Classification   Not for loan UMPLIB GAMBANG UMPLIB GAMBANG 04/09/2019   CD 11369 | FIM .F74 2018 r Thesis 0000123558 04/09/2019 1 04/09/2019 Thesis

Perpustakaan Universiti Malaysia Pahang Al-Sultan Abdullah
26600 Pekan, Pahang Darul Makmur
Phone: +609 431 5063 (Gambang) / +609 431 5035 (Pekan)
Email: umplibrary@umpsa.edu.my

Connect With Us