Title: Knowledge sharing and knowledge management modelling in public sector accounting organisation: case evidence from Malaysia

Authors: Kalsom Salleh

Addresses: Faculty of Accountancy and Accounting Research Institute, Universiti Teknologi MARA, 12th Floor, SAAS Tower, Section 2, Shah Alam, Selangor, 40450 Shah Alam, Malaysia

Abstract: Knowledge management (KM) in a public sector organisation can take advantage the transfer and sharing process of experiences, ideas and expertise of the organisation's professional intellects for the organisation's knowledge assets with the support of information technology. Literature reviews and previous empirical studies provide the basis for the study models which integrate KM solution through learning, leadership, technology and organisational culture to improve knowledge sharing (KS) process and KM performance. Survey questionnaires were used as the main instrument to collect data from all public sector accountants working in the accounting specialist department of the Federal Government in Malaysia. Through factor and multiple regression analysis, the results provide support for the KS model and KM model with performance evaluation and incentives has a high significant impact on the KS performance and KS process and technology resources are among those of highly significant KM enablers for KM performance.

Keywords: knowledge management; knowledge sharing; modelling; public sector accounting organisations; accountants; Malaysia; performance evaluation; incentives; technology resources.

DOI: 10.1504/IJKBD.2013.058528

International Journal of Knowledge-Based Development, 2013 Vol.4 No.4, pp.363 - 381

Received: 03 Jul 2012
Accepted: 31 May 2013
Published online: 31 Mar 2014 *

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