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Knowledge sharing and knowledge management modelling in public sector accounting organisation: case evidence from Malaysia

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  • Kalsom Salleh

Abstract

Knowledge management (KM) in a public sector organisation can take advantage the transfer and sharing process of experiences, ideas and expertise of the organisation's professional intellects for the organisation's knowledge assets with the support of information technology. Literature reviews and previous empirical studies provide the basis for the study models which integrate KM solution through learning, leadership, technology and organisational culture to improve knowledge sharing (KS) process and KM performance. Survey questionnaires were used as the main instrument to collect data from all public sector accountants working in the accounting specialist department of the Federal Government in Malaysia. Through factor and multiple regression analysis, the results provide support for the KS model and KM model with performance evaluation and incentives has a high significant impact on the KS performance and KS process and technology resources are among those of highly significant KM enablers for KM performance.

Suggested Citation

  • Kalsom Salleh, 2013. "Knowledge sharing and knowledge management modelling in public sector accounting organisation: case evidence from Malaysia," International Journal of Knowledge-Based Development, Inderscience Enterprises Ltd, vol. 4(4), pages 363-381.
    • Handle: RePEc:ids:ijkbde:v:4:y:2013:i:4:p:363-381
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