000 03253ntm a2200349 i 4500
001 vtls000104540
003 KUKTEM
005 20251117113408.0
008 180726s2018 my da f am 000 0 eng d
020 _aTHE0000040(Local)
039 9 _a201905131143
_baishah
_y201807261235
_zsaini
040 _aUMP
_beng
_cUMP
_erda
090 _aFIM .F74 2018 r Thesis
100 1 _aFreida, Ayodele Ozavize,
_eauthor.
245 1 0 _aAccounting knowledge management capabilities, accounting functional effectiveness and overall university performance :
_bevidence from Malaysia /
_cAyodele Ozavize Freida
264 1 _aKuantan, Pahang :
_bUMP,
_c2018
300 _axvi, 201 pages :
_billustrations (some color), charts ;
_c30 cm. +
_e1 CD-ROM
336 _atext
_2rdacontent
337 _aunmediated
_2rdamedia
337 _acomputer
_2rdamedia
338 _avolume
_2rdacarrier
338 _acomputer disc
_2rdacarrier
347 _atext file
_bPDF
_2rda
500 _aFaculty of Industrial Management
502 _aThesis (Doctor of Philosophy) -- Universiti Malaysia Pahang – 2018
504 _aIncludes bibliographical references
520 3 _aUniversity 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 2 0 _aFaculty of Industrial Management
_xDissertations
650 0 _aUniversities and colleges
_xDisertations
650 0 _aTheses
999 _aVIRTUA40
_c7932
_d7938
999 _aVTLSSORT0080*0200*0400*0900*1000*2450*2640*3000*3360*3370*3371*3380*3381*3470*5000*5020*5040*5200*6100*6500*6501*9992