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Learning and knowledge transfer performance among public sector accountants: an empirical survey

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Knowledge Management Research & Practice

Abstract

This research investigates the relationship between learning-related factors and knowledge transfer performance among accountants in a large public sector accounting organization in Malaysia, an area that is relatively under-researched. The Accountant-General's Department under the Ministry of Finance in Malaysia is selected for three reasons: (1) it is known as the knowledge nexus of public sector accounting knowledge and practices; (2) it has a large pool of professional intellects, that is, accountants; and (3) it is in the process of implementing knowledge management (KM). A survey questionnaire was designed to collect data from the accountants. The outcomes from factor analysis and multiple regression analysis provide some empirical support to the proposed relationship. The findings contribute to both research and practice from the perspective of future KM implementation strategy in a public sector accounting organization. The findings are discussed and recommendations are provided before concluding the paper.

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Authors and Affiliations

  1. Faculty of Accountancy, Universiti Teknologi MARA, Shah Alam, Malaysia

    Kalsom Salleh & Syed Noh Syed Ahmad

  2. Chancellery Division, Bandar Universiti Teknologi Legenda (BUTL), Linton University College, Persiaran UTL, Bandar Universiti Teknologi Legenda (BUTL), Negeri Sembilan, Malaysia

    Siong Choy Chong

  3. The Perak Religious and Malay Customs Council, Perak, Malaysia

    Syed Omar Sharifuddin Syed Ikhsan

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  1. Kalsom Salleh
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  2. Siong Choy Chong
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  3. Syed Noh Syed Ahmad
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  4. Syed Omar Sharifuddin Syed Ikhsan
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Correspondence to Siong Choy Chong.

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Salleh, K., Chong, S., Syed Ahmad, S. et al. Learning and knowledge transfer performance among public sector accountants: an empirical survey. Knowl Manage Res Pract 10, 164–174 (2012). https://doi.org/10.1057/kmrp.2011.46

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