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Mediating Role of Knowledge Management in Effect of Management Accounting Practices on Firm Performance

Author

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  • David Han-Min Wang

    (Department of Accounting, Feng Chia University)

  • Quang Linh Huynh

    (Taiwan and Faculty of Economics, Laws and Foreign Languages, Tra Vinh University)

Abstract

While adopting knowledge management can improve firm performance, it is determined by implementing level of management accounting practices. Furthermore, it plays mediating role in the relationship between implementing management accounting practices and firm performance. This paper employs path analysis to investigate causal relationships among the variables. Then it uses procedures suggested by Sobel (1982) to examine the mediation of adopting knowledge management. Moreover, this paper utilizes techniques modified from analytic hierarchy process introduced by Saaty (1980) to rank contributing levels of adopting knowledge management and implementing management accounting practices to improved firm performance. The findings offer evidence on relationships among the variables as well as mediating role of adopting knowledge management in effect of implementing management accounting practices on firm performance. This paper also reveals that adopting knowledge management is more important to improved firm performance than implementing management accounting practices. This paper is useful to management researchers as well as business managers.

Suggested Citation

  • David Han-Min Wang & Quang Linh Huynh, 2013. "Mediating Role of Knowledge Management in Effect of Management Accounting Practices on Firm Performance," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, vol. 3(3), pages 1-10, June.
    • Handle: RePEc:spp:jkmeit:1387
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    References listed on IDEAS

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    1. Lino Cinquini & Paolo Collini & Alessandro Marelli & Andrea Tenucci, 2008. "An exploration of the factors affecting the diffusion of advanced costing techniques: a comparative analysis of two surveys (1996-2005)," Working Papers 200801, Scuola Superiore Sant'Anna of Pisa, Istituto di Management.
    2. Yoram Wind & Thomas L. Saaty, 1980. "Marketing Applications of the Analytic Hierarchy Process," Management Science, INFORMS, vol. 26(7), pages 641-658, July.
    3. Ru-Ching Hsu & Diana Lawson & Ting-Peng Liang, 2007. "Factors affecting knowledge management adoption of Taiwan small and medium-sized enterprises," International Journal of Management and Enterprise Development, Inderscience Enterprises Ltd, vol. 4(1), pages 30-51.
    4. Jorge Casas Novas & António Sousa & Maria do Céu Alves, 2012. "On the Relations Between Management Accounting Systems and Intellectual Capital. Evidence for Portuguese Companies," CEFAGE-UE Working Papers 2012_13, University of Evora, CEFAGE-UE (Portugal).
    5. Cinquini, Lino & Collini, Paolo & Marelli, Alessandro & Tenucci, Andrea, 2008. "An exploration of the factors affecting the diffusion of Advanced Costing techniques: a comparative analysis of two surveys (1996-2005)," MPRA Paper 10911, University Library of Munich, Germany.
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    1. Sabrinah Adam & Nursyazwani Mohd Fuzi & Mohamad Rohieszan Ramdan & Rosmah Mat Isa & Albert Feisal Muhd Feisal Ismail & Mohd Yussni Hashim & Sharon Yong Yee Ong & Shah Iskandar Fahmie Ramlee, 2022. "Entrepreneurial Orientation and Organizational Performance of Online Business in Malaysia: The Mediating Role of the Knowledge Management Process," Sustainability, MDPI, vol. 14(9), pages 1-19, April.
    2. Dr Fainos Chinjova & Elvis Msipha, 2020. "The Role of Management Accounting Practices in Strategy Implementation by Small and Medium Enterprises in Manufacturing Sector in Bulawayo Metropolitan Province," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 4(9), pages 212-216, September.

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