Does knowledge management practice produce accounting employee productivity in the tourism business in Thailand?

ABSTRACT

This study examined the role of knowledge management practices in accounting employee productivity in the tourism industry in Thailand. A convenience sample of 191 accounting employees from Thailand’s tourism industry completed a questionnaire. Partial least squares structural equation modelling (PLS-SEM) was used to test the hypotheses. The results of the study showed that knowledge management practice had a positive relationship with financial statement quality, financial statement users’ satisfaction, organizational image creation, and a true and fair view of accounting information in this field. The findings provide valuable information for accounting departments in tourism businesses throughout Thailand, which can be applied to the development of effective target-knowledge management strategies.

KEYWORDS:

• Knowledge management
• employee productivity
• accounting employee
• tourism business
• Thailand

Disclosure statement

No potential conflict of interest was reported by the authors.

Additional information

Notes on contributors

Uma Ritsri

Uma Ritsri is a Lecturer of Accounting at the Khon Kaen University, Nong Khai Campus (Thailand). She hold a Degree in Accountancy. Her research interests include managerial accounting, environmental accounting, tax accounting, and corporate governance.

Supawat Meeprom

Supawat Meeprom is a lecturer in Hospitality and Event Management, Faculty of Business and Accountancy at the Khon Kaen University  Khon Kaen Campus (Thailand). He hold a PhD in Marketing and Event from Macquarie  University (Australia). His research interests include special event and festival marketing, co-creation and innovation in special event and hospitality, service branding, consumer behaviour, and destination marketing.