Link between Knowledge Management and Managerial Accounting: Impacts of Environment and Structure
Abstract
Knowledge plays a significant role in offering competitive advantages to firms, which helps do better than their rivals do. However, knowledge management is conditional on various conditions, for example the usefulness of knowledge management, business environments and firm structure as well as the adoption of managerial accounting in business. In the current research project, quantitative analyses was employed, particularly using confirmatory factor analyses, ordinary least square regressions and instrumental variable regressions to explore the relationships among knowledge management, its usefulness, business environments, firm structure and the adoption of managerial accounting in business. The empirical results disclose that the adoption of knowledge management is statistically related to its usefulness, firm structure and business environments as well as to the application of managerial accounting in business. This research project makes some implications on how the executives, who face different kinds of firm structure, high uncertainty of business environments, high application levels of managerial accounting in business and high usefulness of knowledge management, should adopt knowledge management in business.
Full Text:
PDFDOI: https://doi.org/10.5296/ijafr.v7i2.12360
Refbacks
- There are currently no refbacks.
Copyright (c) 2017 Quang Linh Huynh
![Creative Commons License](http://i.creativecommons.org/l/by/4.0/88x31.png)
This work is licensed under a Creative Commons Attribution 4.0 International License.
International Journal of Accounting and Financial Reporting ISSN 2162-3082
Copyright © Macrothink Institute
'Macrothink Institute' is a trademark of Macrothink Institute, Inc.
To make sure that you can receive messages from us, please add the 'macrothink.org' domain to your e-mail 'safe list'. If you do not receive e-mail in your 'inbox', check your 'bulk mail' or 'junk mail' folders.