A Novel Accounting Knowledge Sharing System: A Conceptual Framework

A Novel Accounting Knowledge Sharing System: A Conceptual Framework

The factors which facilitate knowledge sharing in accounting functions as exchange systems are currently not well grasped in literature. This study aimed to identify and integrate these factors to develop a novel holistic accounting knowledge sharing (AKS) conceptual framework to guide empirical tes...

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Main Authors: Ayodele, Freida Ozavize, Liu, Yao, Hasnah, Haron
Format: Article
Language:English
Published: Tamkang University, Taiwan 2017
Subjects:
HD Industries. Land use. Labor
Online Access:http://umpir.ump.edu.my/id/eprint/18922/
http://umpir.ump.edu.my/id/eprint/18922/
http://umpir.ump.edu.my/id/eprint/18922/
http://umpir.ump.edu.my/id/eprint/18922/1/Abstract%286%29.pdf
id ump-18922
recordtype eprints
spelling ump-189222017-11-01T06:06:05Z http://umpir.ump.edu.my/id/eprint/18922/ A Novel Accounting Knowledge Sharing System: A Conceptual Framework Ayodele, Freida Ozavize Liu, Yao Hasnah, Haron HD Industries. Land use. Labor The factors which facilitate knowledge sharing in accounting functions as exchange systems are currently not well grasped in literature. This study aimed to identify and integrate these factors to develop a novel holistic accounting knowledge sharing (AKS) conceptual framework to guide empirical testing of knowledge sharing in the accounting unit of a university. The methodological approach employed is grounded on the integration of past empirical findings, theories, and interpretation of the authors. The outcome of the study revealed that identified accounting knowledge sharing enablers (AKSE) and accounting knowledge sharing processes (AKSP) as factors might have combined effect on the accounting knowledge sharing outcome (AKSO). Besides, prioritizing common task drive, which may be financially or non-financially inclined above other task drives (TD) can encourage knowledge sharing in accounting context. This study is significant as it informs managers and provides direction Tamkang University, Taiwan 2017 Article PeerReviewed application/pdf en http://umpir.ump.edu.my/id/eprint/18922/1/Abstract%286%29.pdf Ayodele, Freida Ozavize and Liu, Yao and Hasnah, Haron (2017) A Novel Accounting Knowledge Sharing System: A Conceptual Framework. International Journal of Information and Management Sciences (IJIMS), 28 (3). pp. 277-298. ISSN 1017-1819 http://dx.doi.org/10.6186/IJIMS.2017.28.3.6 DOI:10.6186/IJIMS.2017.28.3.6
repository_type Digital Repository
institution_category Local University
institution Universiti Malaysia Pahang
building UMP Institutional Repository
collection Online Access
language English
topic HD Industries. Land use. Labor
spellingShingle HD Industries. Land use. Labor
Ayodele, Freida Ozavize
Liu, Yao
Hasnah, Haron
A Novel Accounting Knowledge Sharing System: A Conceptual Framework
description The factors which facilitate knowledge sharing in accounting functions as exchange systems are currently not well grasped in literature. This study aimed to identify and integrate these factors to develop a novel holistic accounting knowledge sharing (AKS) conceptual framework to guide empirical testing of knowledge sharing in the accounting unit of a university. The methodological approach employed is grounded on the integration of past empirical findings, theories, and interpretation of the authors. The outcome of the study revealed that identified accounting knowledge sharing enablers (AKSE) and accounting knowledge sharing processes (AKSP) as factors might have combined effect on the accounting knowledge sharing outcome (AKSO). Besides, prioritizing common task drive, which may be financially or non-financially inclined above other task drives (TD) can encourage knowledge sharing in accounting context. This study is significant as it informs managers and provides direction
format Article
author Ayodele, Freida Ozavize
Liu, Yao
Hasnah, Haron
author_facet Ayodele, Freida Ozavize
Liu, Yao
Hasnah, Haron
author_sort Ayodele, Freida Ozavize
title A Novel Accounting Knowledge Sharing System: A Conceptual Framework
title_short A Novel Accounting Knowledge Sharing System: A Conceptual Framework
title_full A Novel Accounting Knowledge Sharing System: A Conceptual Framework
title_fullStr A Novel Accounting Knowledge Sharing System: A Conceptual Framework
title_full_unstemmed A Novel Accounting Knowledge Sharing System: A Conceptual Framework
title_sort novel accounting knowledge sharing system: a conceptual framework
publisher Tamkang University, Taiwan
publishDate 2017
url http://umpir.ump.edu.my/id/eprint/18922/
http://umpir.ump.edu.my/id/eprint/18922/
http://umpir.ump.edu.my/id/eprint/18922/
http://umpir.ump.edu.my/id/eprint/18922/1/Abstract%286%29.pdf
first_indexed 2023-09-18T22:27:02Z
last_indexed 2023-09-18T22:27:02Z
_version_ 1777416035565043712

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