Knowledge management in a Malaysia public sector accounting organization: an integrated KM framework

Knowledge Management (KM) in an accounting organization 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 a public sector accounting organization perceived the importance of KM implementation factors in their organization. The Accountant General's Department (AGD) of Malaysia is selected for an in-depth study of KM in a public sector accounting organization. KM implementation in the AGD can take advantage the transfer and sharing process of professional intellects for the organization's embedded intellectual capital. This paper presents the integrated KM framework that interconnects KM enablers, knowledge sharing process and organizational performance in the accounting organization. Literature reviews and previous empirical studies provide the basis for the present KM framework which integrates KM solution through learning, leadership, culture, technology and process to improve organizational performance in the public sector accounting organization. A survey questionnaire was used as the main instrument to collect data from all accountants employed by the AGD. Through factor and multiple regression analysis, the statistical results provide strong support for the positive effects of KM enablers and knowledge sharing process as antecedents on the organizational performance. When both KM enablers and knowledge sharing process are regarded as antecedents of organizational performance, knowledge sharing process and technology resources are among those of highly significant KM enablers. Thus, a public sector accounting organization in Malaysia such as AGD has to give serious emphasis on those significant KM enablers in drawing up its future KM implementation strategy in managing and leveraging the intellectual assets of its professional intellects for the organization's embedded intellectual capital.