期刊名称：Journal of Knowledge Management, Economics and Information Technology
印刷版ISSN：2069-5934
出版年度：2013
卷号：3
期号：3
出版社：ScientificPapers.org
摘要：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.
