An Accounting Knowledge Management System That Fosters Innovation and Performance

Abstract

This study investigates the impact of Accounting Knowledge Management (AKM) systems on innovation and performance in UAE organisations, in line with the country's vision to become a global financial hub. By using Structural Equation Modelling (SEM) on data from various UAE firms, the research uncovers a strong positive relationship between knowledge sharing in accounting and both financial and non-financial outcomes, fostering overall organisational innovation. Interestingly, non-financial improvements like customer satisfaction may not always lead directly to financial gains, suggesting a need for UAE firms to find a strategic balance. This study contributes valuable insights to the academic discourse on knowledge management, offering UAE organisations evidence-based recommendations to leverage AKM for sustained innovation and growth. These findings serve as a benchmark for other organisations aiming to optimise knowledge management systems to enhance performance across multiple dimensions.