International Journal of Knowledge-based Development, 2013
Knowledge management (KM) in a public sector organisation can take advantage the transfer and sha... more Knowledge management (KM) in a public sector organisation can take advantage the transfer and sharing process of experiences, ideas and expertise of the organisation's professional intellects for the organisation's knowledge assets with the support of information technology. Literature reviews and previous empirical studies provide the basis for the study models which integrate KM solution through learning, leadership, technology and organisational culture to improve knowledge sharing (KS) process and KM performance. Survey questionnaires were used as the main instrument to collect data from all public sector accountants working in the accounting specialist department of the Federal Government in Malaysia. Through factor and multiple regression analysis, the results provide support for the KS model and KM model with performance evaluation and incentives has a high significant impact on the KS performance and KS process and technology resources are among those of highly significant KM enablers for KM performance.
Knowledge Management in Public Sector Organisations: A Suitable Platform for e-Government
... Kalsom Salleh1, Syed Noh Syed Ahmad1 and Syed Omar Sharifuddin Syed Ikhsan2 1Universiti Tekno... more ... Kalsom Salleh1, Syed Noh Syed Ahmad1 and Syed Omar Sharifuddin Syed Ikhsan2 1Universiti Teknologi MARA, Shah Alam, Malaysia 2National Institute of Public Administration of Malaysia, Kuala Lumpur, Malaysia kalsom816@ salam. uitm. edu. my syed191@ salam. uitm. ...
Learning Organization and Knowledge Management: Transfer Process of Tacit Knowledge in a Public University for Academic Excellence
It is imperative for higher learning institutions to become a learning organization (LO) which ca... more It is imperative for higher learning institutions to become a learning organization (LO) which can be accomplished by adopting knowledge management (KM) for the transferring process of tacit knowledge to drive their future value of academic excellence. Hence, the research objective of this paper is to empirically investigate the conceptual relationship between learning organization and knowledge management process of tacit knowledge which can contribute to the organizational performance of the higher learning institutions. A survey questionnaire was employed as the main instrument to collect data from the academicians in the selected public university in Malaysia. The empirical findings of this study provide an initial step forward in identifying the significant conceptual relationship between the relevant dimensions of a learning organization and the effective knowledge management process of tacit knowledge which can enhance the academic and research excellence of a public universi...
Traits, Skills and Islamic Values of Public Sector Forensic Accountants: Empirical Evidence from Malaysia
Forensic accountants play an important role in government where they need to look for signs of su... more Forensic accountants play an important role in government where they need to look for signs of suspicious financial activity and fraudulent activities. According to Digabriele (2008), forensic accountants should possess various combinations of skill and knowledge including accounting, auditing, law, investigation techniques along with strong ethical values and soft skills. There is no research carried out in Malaysia which investigates on the traits, skills and Islamic values of forensic accountants in the public sector organization in Malaysia. Therefore, the main objective of this empirical survey is to investigate the perceptions of public sector accountants who are employed by the Accountant General's Department in Malaysia's Ministry of Finance on the essential traits, relevant skills and Islamic values of forensic accountants. The scope of religiosity values is focused on the Islamic values and work ethics to enhance the forensic accountant's skills in the public s...
Best of the Best Papers Award - Intellectual Capital and Knowledge Management Strategies on Performance
Both intellectual capital (IC) and knowledge management (KM) have been recognised as significant ... more Both intellectual capital (IC) and knowledge management (KM) have been recognised as significant resources, when properly managed should enhance competitiveness, sustainability and performance. IC comprises the human, organisational and relational capital or resources. KM is about the ‘flow of knowledge’ from individual learning to organisational learning through KM processes to enhance organisational performance. As greater emphasis is placed on intangibles, resources such as knowledge and IC need to be properly monitored, managed and developed. Hence, both IC and KM are to be included into corporate strategies to enhance performance. The main objective of this paper is to explore the influence of IC and KM strategies on performance. A questionnaire survey was used as the main instrument to collect data from the public listed companies in Malaysia. It was found that incorporating both IC and KM into corporate strategies enhances the performance in the areas such as customer satisfa...
Best Paper Award - Assessing the Effect of Bureaucratic Organization Culture in Implementation of Internal Control in Malaysian Public Schools
This study examines the mediating effect of organization culture in the relationship between an I... more This study examines the mediating effect of organization culture in the relationship between an Internal Control (IC) component which is control environment and public school performance. Data from 321 public schools in Malaysia were collected and analyzed. The results from structural equation model analysis support bureaucratic organization culture mediate partially the relationship between IC and Performance. Since this framework is done in an educational setting, some modifications need to be made if it were to be used for relating IC and performance of other non-profit organization. However, the framework in this research can be use as a platform to develop specific framework for other types of schools or other types of organizations. IC and performance framework in this paper provides insights into the role of bureaucratic organization culture, IC component and its effect on performance in public organization particularly public schools in Malaysia using INTOSAI Gov 9100 framew...
Knowledge Management Systems for Attrition Control Activities in Private Higher Learning Institutions
ABSTRACT Private Higher Learning Institutions (PHLI) are concerned about student attrition becaus... more ABSTRACT Private Higher Learning Institutions (PHLI) are concerned about student attrition because they are in competitive stage gaining numbers of students recruited into the institutions. While mentoring programmes are a useful approach for attrition control, such systems are often not well established in PHLI due to higher turnover of lecturers who play the role of mentors and also attributed to weak institutional follow-through process. Apropos Knowledge Management System (KMS) can help to equip the mentors with the requisite capabilities, as well as, facilitate the reinforcement of the institutional networks and commitments to effectively deal with student attrition. Following a structured path of KM, the paper recommends a KMS arrangement for attrition control in the context of a mentoring program in PHLI, and outlines an analytical approach for implementing KMS through KM mechanisms and KM technologies. The core of the idea in this paper is based on case studies involving two PHLI in Malaysia, which were analysed according to exemplar student integration and attrition models and espouses intervention strategies through a mentoring program. The structured analysis focuses on the knowledge and information needed by mentors and students, and the KM processes and the sub-processes involved to identify suitable KM mechanisms. The latter set the ground for the proposed KMS availed through a KM portal. Keywords: Knowledge Management System, Attrition Control Strategies, Analytical Approach, Higher Learning Institution
Knowledge management and knowledge workers: a case study of accountant general's department in Ministry of Finance, Malaysia / Prof. Dr. Syed Noh Syed Ahmad , Dr. Kalsom Salleh
IPN Journal of Research and Practice in Public Sector Accounting and Management
In the early days, the main purpose of public sector accounting was to demonstrate the legal and ... more In the early days, the main purpose of public sector accounting was to demonstrate the legal and contractual provision of the government. It acts as the trustee to protect and manage public moneys and discharge accountability. Fund Accounting is used and defined as the rational resource to serve as a reliable control technique for those purposes. However, developments in governmental activities in recent years have raised concerns over whether the cash basis of accounting is sufficient and whether fund accounting is still relevant for present government accounting and financial reporting in the accrual accounting environment. Thus, the main objective of this paper is to provide an extensive review of literature for current developments in governmental fund accounting. The findings of this study, through extensive literature review, shall contribute to the empirical study to be conducted in order to support the revised fund accounting model for the Federal Government in Malaysia. Thi...
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