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Strategic Management Accounting Information And Performance: Mediating Effect Of Knowledge Management, Ruhanita Maelah, Baha'a Aldeen Hussein Mohamed, Amizawati Mohd Amir
Strategic Management Accounting Information And Performance: Mediating Effect Of Knowledge Management, Ruhanita Maelah, Baha'a Aldeen Hussein Mohamed, Amizawati Mohd Amir
The South East Asian Journal of Management
Research Aims: The objective of this study is to examine the relationship between Strategic Management Accounting (SMA) information, Knowledge Management (KM), and the performance of Malaysian hospitals.
Design/methodology/approach: A survey is employed, and data is collected using self- administered questionnaires. Responses from 95 Malaysian private hospitals were analysed using Partial Least Squares (PLS) 3.0.
Research Findings: The findings indicate that SMA information positively affects performance, and KM mediates the relationship between SMA information and interpretation.
Theoretical Contribution/Originality: This study utilised the Resource-Based View (RBV) theory to explain SMA information as a resource and KM as a capability that impacts the …