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

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.

Keywords:

• knowledge management
• learning
• knowledge transfer performance
• public sector accountants
• Malaysia

Additional information

Notes on contributors

Siong Choy Chong

About the authors

Kalsom Salleh is a Senior Lecturer at the Faculty of Accountancy, Universiti Teknologi MARA, Malaysia. She earned her Ph.D. in Accountancy from the same university. Dr. Salleh is a registered Chartered Accountant and a Council Member of the Malaysian Institute of Accountants. Her research interests include knowledge management, intellectual capital, e-government, auditing, and forensic accounting. She has published numerous academic papers in international and local refereed journals, conference papers, and book chapters on KM in public sector organizations, as well as sitting on the editorial boards of several journals.

Siong Choy Chong is currently Professor and Deputy Vice-Chancellor for Academic Affairs and Research at Linton University College, Malaysia. He received his Ph.D. from Multimedia University. He has published over 100 articles in international refereed journals, in conference proceedings and as book chapters. His research interests include knowledge management, human resource management, information technology management, and entrepreneurship.

Syed Noh Syed Ahmad is a Professor of Accounting at the Faculty of Accountancy, Universiti Teknologi MARA, Malaysia. He holds a Ph.D. from the University of Stirling, U.K. He has consulted for many government agencies and statutory bodies in Malaysia and has sat on the advisory panel of many of these institutions. His research interests include corporate governance, fraud, financial statement reporting and analysis, and knowledge management.

Syed Ikhsan Syed Omar Shariffudin is currently the Chief Executive Officer of the Perak Religious and Malay Customs Council, Malaysia. He obtained his Ph.D. in Knowledge Management from the Loughborough University, U.K., specializing in the field of public sector organizations. He has published numerous papers in international and local refereed journals, as well as book chapters on KM in public sector organizations.