Accountants and Technologies: Knowledge Management Model

This study aims to investigate how accountants as professional intellects working in a public sector accounting organization perceived the importance of knowledge management in their knowledge sharing process within and across the organization. The Accountant General’s Department of Malaysia is selected for an indepth study of KM in a public sector accounting organization because it is a knowledge nexus of public sector accounting and it has a large pool of public sector accountants. This paper presents the integrated KM model that interconnects KM enablers, knowledge sharing process and KM performance in the Accountant General’s Department. A survey questionnaire was used to collect data and through factor and multiple regression analysis, the results provide support for knowledge management model for the public sector accountants. 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.