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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| Format: | Article |
| Language: | English |
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Tamkang University, Taiwan
2017
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| Online Access: | http://umpir.ump.edu.my/id/eprint/18922/ http://umpir.ump.edu.my/id/eprint/18922/1/Abstract%286%29.pdf |
| _version_ | 1848820790933323776 |
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| author | Ayodele, Freida Ozavize Liu, Yao Hasnah, Haron |
| author_facet | Ayodele, Freida Ozavize Liu, Yao Hasnah, Haron |
| author_sort | Ayodele, Freida Ozavize |
| building | UMP Institutional Repository |
| collection | Online Access |
| 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 |
| first_indexed | 2025-11-15T02:15:03Z |
| format | Article |
| id | ump-18922 |
| institution | Universiti Malaysia Pahang |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-15T02:15:03Z |
| publishDate | 2017 |
| publisher | Tamkang University, Taiwan |
| recordtype | eprints |
| repository_type | Digital Repository |
| 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. (Published) http://dx.doi.org/10.6186/IJIMS.2017.28.3.6 DOI:10.6186/IJIMS.2017.28.3.6 |
| spellingShingle | HD Industries. Land use. Labor Ayodele, Freida Ozavize Liu, Yao Hasnah, Haron A Novel Accounting Knowledge Sharing System: A Conceptual Framework |
| title | 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_short | A Novel Accounting Knowledge Sharing System: A Conceptual Framework |
| title_sort | novel accounting knowledge sharing system: a conceptual framework |
| topic | HD Industries. Land use. Labor |
| 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 |