Response Strategies to Disruptive Innovation in Accounting: Knowledge Perspective

Employing knowledge lens, this study empirically identifies and examines the impact of potential drivers of innovative accounting practices in a disruptive economy. The research model employed in the study was derived from the systematic integration of past empirical frameworks and findings. Data wa...

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Main Authors:	Ayodele, Freida Ozavize, Liu, Yao, Hasnah, Haron
Format:	Conference or Workshop Item
Language:	English
Published:	2017
Subjects:	HF5601 Accounting
Online Access:	http://umpir.ump.edu.my/id/eprint/19088/ http://umpir.ump.edu.my/id/eprint/19088/1/fim-2017-ayodele-Response%20Strategies%20To%20Disruptive%20Innovation%20In%20Accounting1.pdf

id	ump-19088
recordtype	eprints
spelling	ump-190882017-11-16T05:56:52Z http://umpir.ump.edu.my/id/eprint/19088/ Response Strategies to Disruptive Innovation in Accounting: Knowledge Perspective Ayodele, Freida Ozavize Liu, Yao Hasnah, Haron HF5601 Accounting Employing knowledge lens, this study empirically identifies and examines the impact of potential drivers of innovative accounting practices in a disruptive economy. The research model employed in the study was derived from the systematic integration of past empirical frameworks and findings. Data was collected using questionnaire survey which was self administered to accounting officers in a public university in Malaysia. A total of 53 usable questionnaires were collected out of 80 that were administered. The data was preliminary screened before performing the main analysis. Partial least square structural equation modelling was employed in validating the hypotheses. The findings provide evidence that accounting technologies, competent accounting staff and continuous accounting knowledge creation are potential enablers for disruptive innovative accounting practices. The research provide insight into the relevance of utilizing accounting knowledge technologies in fostering knowledge creation and innovative accounting practices. This paper is one of the first to empirically support the roles of accounting knowledge culture and accounting knowledge creation as accounting response strategy to disruptive innovations. It is recommended that this study be replicated in diverse accounting contexts to further substantiate these claims. 2017 Conference or Workshop Item PeerReviewed application/pdf en http://umpir.ump.edu.my/id/eprint/19088/1/fim-2017-ayodele-Response%20Strategies%20To%20Disruptive%20Innovation%20In%20Accounting1.pdf Ayodele, Freida Ozavize and Liu, Yao and Hasnah, Haron (2017) Response Strategies to Disruptive Innovation in Accounting: Knowledge Perspective. In: 29th Asia Pacific Conference On International Accounting Issue (APC 2017), 5-8 November 2017 , Kuala Lumpur, Malaysia. pp. 1-21..
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Malaysia Pahang
building	UMP Institutional Repository
collection	Online Access
language	English
topic	HF5601 Accounting
spellingShingle	HF5601 Accounting Ayodele, Freida Ozavize Liu, Yao Hasnah, Haron Response Strategies to Disruptive Innovation in Accounting: Knowledge Perspective
description	Employing knowledge lens, this study empirically identifies and examines the impact of potential drivers of innovative accounting practices in a disruptive economy. The research model employed in the study was derived from the systematic integration of past empirical frameworks and findings. Data was collected using questionnaire survey which was self administered to accounting officers in a public university in Malaysia. A total of 53 usable questionnaires were collected out of 80 that were administered. The data was preliminary screened before performing the main analysis. Partial least square structural equation modelling was employed in validating the hypotheses. The findings provide evidence that accounting technologies, competent accounting staff and continuous accounting knowledge creation are potential enablers for disruptive innovative accounting practices. The research provide insight into the relevance of utilizing accounting knowledge technologies in fostering knowledge creation and innovative accounting practices. This paper is one of the first to empirically support the roles of accounting knowledge culture and accounting knowledge creation as accounting response strategy to disruptive innovations. It is recommended that this study be replicated in diverse accounting contexts to further substantiate these claims.
format	Conference or Workshop Item
author	Ayodele, Freida Ozavize Liu, Yao Hasnah, Haron
author_facet	Ayodele, Freida Ozavize Liu, Yao Hasnah, Haron
author_sort	Ayodele, Freida Ozavize
title	Response Strategies to Disruptive Innovation in Accounting: Knowledge Perspective
title_short	Response Strategies to Disruptive Innovation in Accounting: Knowledge Perspective
title_full	Response Strategies to Disruptive Innovation in Accounting: Knowledge Perspective
title_fullStr	Response Strategies to Disruptive Innovation in Accounting: Knowledge Perspective
title_full_unstemmed	Response Strategies to Disruptive Innovation in Accounting: Knowledge Perspective
title_sort	response strategies to disruptive innovation in accounting: knowledge perspective
publishDate	2017
url	http://umpir.ump.edu.my/id/eprint/19088/ http://umpir.ump.edu.my/id/eprint/19088/1/fim-2017-ayodele-Response%20Strategies%20To%20Disruptive%20Innovation%20In%20Accounting1.pdf
first_indexed	2023-09-18T22:27:20Z
last_indexed	2023-09-18T22:27:20Z
_version_	1777416054124838912

Response Strategies to Disruptive Innovation in Accounting: Knowledge Perspective

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