Reengineering Public Sector Accounting Services Through Knowledge Sharing And Knowledge Management Model

This paper presents the knowledge sharing model and the integrated knowledge management model that interconnect knowledge management enablers, knowledge sharing process and organizational performance in the accounting functional context of a Malaysian public sector organization. A questionnaire was used to collect data from all accountants employed by this case study organization. Through factor and multiple regression analysis, the results provide support for the knowledge sharing model and knowledge management model with the positive effects of knowledge management enablers on knowledge sharing process and organizational performance. Performance evaluation and incentives has a high significant impact on the knowledge sharing performance. However, when both knowledge management enablers and knowledge sharing process are regarded as antecedents of organizational performance, knowledge sharing process and technology resources are among those of highly significant knowledge management enablers.