Knowledge activism by CPAs in public sector organisations / Dennis W. Taylor

Knowledge activism by CPAs in public sector organisations / Dennis W. Taylor

Structural reforms in the public sector during the past two decades have given accounting professionals more central roles in knowledge management in the sector. This study focuses on the knowledge activism of members of CPA Australia who hold senior and top positions in Australian public sector en...

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Main Author: Taylor, Dennis W.
Format: Article
Language:English
Published: Faculty of Accountancy & Accounting Research Institute (ARI) 2004
Subjects:
Accountants
Managerial accounting
Online Access:http://ir.uitm.edu.my/id/eprint/13799/
http://ir.uitm.edu.my/id/eprint/13799/1/AJ_DENNIS%20W%20TAYLOR%20MAR%2004.pdf
id uitm-13799
recordtype eprints
spelling uitm-137992016-07-22T07:42:13Z http://ir.uitm.edu.my/id/eprint/13799/ Knowledge activism by CPAs in public sector organisations / Dennis W. Taylor Taylor, Dennis W. Accountants Managerial accounting Structural reforms in the public sector during the past two decades have given accounting professionals more central roles in knowledge management in the sector. This study focuses on the knowledge activism of members of CPA Australia who hold senior and top positions in Australian public sector entities at federal, state or local government levels. Von Krogh et al. s (1997) dimensions of knowledge activism - knowledge catalyst, connector and merchant of foresight - are operationalised in this study. Through a survey of CPAs working in senior / top positions in the public sector, a description is first provided of their levels of knowledge activism. Findings are then presented on tests of hypothesized relationships between public sector entities' internal aspects of information consciousness and accountability-orientation, as contextual variables, and the extent of engagement of CPAs in knowledge activism, particularly the role of knowledge connector. Results of this study provide insights into the knowledge activism of accountants working in various types of public sector entities and presents preliminary evidence of factors influencing this activity. Faculty of Accountancy & Accounting Research Institute (ARI) 2004 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/13799/1/AJ_DENNIS%20W%20TAYLOR%20MAR%2004.pdf Taylor, Dennis W. (2004) Knowledge activism by CPAs in public sector organisations / Dennis W. Taylor. Malaysian Accounting Review, 3 (1). pp. 171-192. ISSN 1675-4077
repository_type Digital Repository
institution_category Local University
institution Universiti Teknologi MARA
building UiTM Institutional Repository
collection Online Access
language English
topic Accountants
Managerial accounting
spellingShingle Accountants
Managerial accounting
Taylor, Dennis W.
Knowledge activism by CPAs in public sector organisations / Dennis W. Taylor
description Structural reforms in the public sector during the past two decades have given accounting professionals more central roles in knowledge management in the sector. This study focuses on the knowledge activism of members of CPA Australia who hold senior and top positions in Australian public sector entities at federal, state or local government levels. Von Krogh et al. s (1997) dimensions of knowledge activism - knowledge catalyst, connector and merchant of foresight - are operationalised in this study. Through a survey of CPAs working in senior / top positions in the public sector, a description is first provided of their levels of knowledge activism. Findings are then presented on tests of hypothesized relationships between public sector entities' internal aspects of information consciousness and accountability-orientation, as contextual variables, and the extent of engagement of CPAs in knowledge activism, particularly the role of knowledge connector. Results of this study provide insights into the knowledge activism of accountants working in various types of public sector entities and presents preliminary evidence of factors influencing this activity.
format Article
author Taylor, Dennis W.
author_facet Taylor, Dennis W.
author_sort Taylor, Dennis W.
title Knowledge activism by CPAs in public sector organisations / Dennis W. Taylor
title_short Knowledge activism by CPAs in public sector organisations / Dennis W. Taylor
title_full Knowledge activism by CPAs in public sector organisations / Dennis W. Taylor
title_fullStr Knowledge activism by CPAs in public sector organisations / Dennis W. Taylor
title_full_unstemmed Knowledge activism by CPAs in public sector organisations / Dennis W. Taylor
title_sort knowledge activism by cpas in public sector organisations / dennis w. taylor
publisher Faculty of Accountancy & Accounting Research Institute (ARI)
publishDate 2004
url http://ir.uitm.edu.my/id/eprint/13799/
http://ir.uitm.edu.my/id/eprint/13799/1/AJ_DENNIS%20W%20TAYLOR%20MAR%2004.pdf
first_indexed 2023-09-18T22:50:19Z
last_indexed 2023-09-18T22:50:19Z
_version_ 1777417500209709056

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