The Impact of Accounting Knowledge Management on Improving
Institutional Performance in the Greater Amman Municipality
SAKHER A. I. AL-BAZAIAH1, SAFA' AHMAD MUFLIH ALZBOON2,
RAFAT SALAMEH SALAMEH2, OMAR M. HAWAMDEH3,
FARIS IRSHAID AL KARABSHEH2
1Department of Business Administration,
Al-Balqa Applied University,
Faculty of Business, Al-Balqa Applied University, Al-Salt 19117,
JORDAN
2Department of Accounting,
Al-Balqa Applied University
Faculty of Business, Al-Balqa Applied University, Al-Salt 19117,
JORDAN
3Department of Economics,
Al-Balqa Applied University
Faculty of Business, Al-Balqa Applied University, Al-Salt 19117,
JORDAN
Abstract: The study was designed to explore the influence of accounting knowledge management (AKM) on
enhancing institutional performance across various dimensions such as learning and growth, internal processes,
customer satisfaction, financial performance, and the strategic dimension within the Greater Amman
Municipality. Utilizing a combination of descriptive and inferential analytical approaches, the research targeted
the entire cohort of employees working in the financial department, encompassing financial managers,
department heads, accountants, and auditors, amounting to a total of 244 individuals. To fulfill the study's aims,
200 questionnaires were disseminated, out of which 156 were returned and deemed valid for analysis, marking
a substantial response rate of 78%. The findings of the study were quite revealing, indicating that all aspects of
accounting knowledge management attained high levels of relative importance. Similarly, each dimension of
institutional performance was also deemed to hold significant importance. Crucially, the study unveiled a
positive correlation between the implementation of AKM and the enhancement of institutional performance
within the Greater Amman Municipality. It was further discerned that the application of AKM concepts played
a substantial role in the amelioration of institutional performance. One of the pivotal recommendations
emerging from the study emphasized the need for the Greater Amman Municipality to augment its focus on
generating accounting knowledge. The study advocates for the adoption of modern management methodologies
that foster teamwork, cooperation, and active employee participation in conferences and meetings, to enhance
knowledge generation and application within the organization.
Key-Words: - Accounting Knowledge Management, Institutional Performance, Greater Amman Municipality,
Knowledge Creation, Knowledge Sharing, Learning and Growth.
Received: August 23, 2023. Revised: March 24, 2024. Accepted: May 9, 2024. Published: May 24, 2024.
1 Introduction
In recent years, the accounting profession has
undergone several transformative phases that aim to
integrate global standards and practices. It is widely
acknowledged that this evolution has created
challenges and opportunities for the accounting
profession, especially in the context of
internationalization. In this regard, the adoption of
accounting systems that align with global principles
and standards has become very important. Despite
its significance, these systems can be fraught with
complexities due to the diverse nature of accounting
standards, principles, and procedures adopted by
various bodies. This diversity leads to a range of
WSEAS TRANSACTIONS on BUSINESS and ECONOMICS
DOI: 10.37394/23207.2024.21.109
Sakher A. I. Al-bazaiah, Safa' Ahmad Muflih Alzboon,
Rafat Salameh Salameh, Omar M. Hawamdeh,
Faris Irshaid Al Karabsheh
E-ISSN: 2224-2899
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accounting treatments and results that can be
confusing for users without a proper understanding
of the universal framework of accounting principles
and standards. Likewise, these systems should be
able to produce unified financial statements that are
clear, interpretable, and compliant with various
accounting environments, regulations, and laws, [1].
Accordingly the importance of having an
understanding of accounting to reduce uncertainty
manage factors, and adjust to changes has become a
fundamental aspect of accurately representing
information, [2]. As a result the performance of
institutions is, under increasing scrutiny as a
measure to ensure their ability to survive, compete
and expand, [3].
Initial observations on this subject suggest a
need to emphasize the Balanced Scorecard (BSC) as
a tool for creating measures of institutional
performance. This observation carries implications
within the sector that can promote strong and
sustainable growth. Despite studies exploring the
effects of BSC on performance, there has been no
examination conducted on the Greater Amman
Municipality, [4]. Therefore this study aims to
assess how managing accounting knowledge
impacts performance in the GAM.
While traditional methods of performance
management have often been overshadowed by
evaluation tools like customer satisfaction and
quality assessments this study strives to fill this gap
by investigating how accounting knowledge
management influences performance through key
aspects such as learning and development of internal
processes, customer satisfaction, financial
outcomes, and strategic planning.
The significance of this research lies in its focus
on the Greater Amman Municipality as an entity, in
Jordan.
GAM is recognized as an institution that sets the
standard, for Jordanian organizations in enhancing
accounting knowledge management and boosting
institutional performance. This study aims to offer
insights and recommendations to the Municipality
aiding in pinpointing both strengths and weaknesses
in its accounting practices.
Specifically, the main goal of this research is to
evaluate how accounting knowledge management
influences the enhancement of performance within
the Greater Amman Municipality. This involves
scrutinizing performance indicators like learning
and growth internal processes, customer
satisfaction, financial performance, and strategic
planning.
The research introduces hypotheses to
investigate this correlation and assess the impact of
different dimensions of accounting knowledge
management on various aspects of institutional
performance.
The study is structured as follows; Section 2
delves into a review of existing literature; Section 3
outlines the research methodology; Section 4
presents an analysis of findings; Section 5 interprets
these findings within context; Section 6 wraps up
with a summary along with implications, for
research endeavors.
2 Literature Review
2.1 Accounting and Knowledge
Management
In the accounting realm, the concept of AKM plays
a role, in assessing how well an organization is
performing. AKM involves a series of
interconnected processes that encompass knowledge
creation, storage, sharing, dissemination, and
application. These processes collectively contribute
to enhancing the efficiency of accounting practices
and decision-making procedures, [5], [6]. Together
they facilitate problem solving and strategic
planning within the field of accounting.
Knowledge generation is widely recognized as
an element in AKM. It fosters innovation. Helps
create knowledge within an organization to address
sudden accounting challenges. The success of this
process depends on the volume and scope of
knowledge acquired by individuals within the
organization. Additionally, knowledge can be
enriched through discussions and shared
experiences among groups, [6]. Similarly storing
accounting knowledge is crucial for preserving
memory and mitigating risks associated with
employee turnover, [7]. Moreover distributing
knowledge plays a role, in disseminating both
implicit knowledge, [8]. Effective distribution can
be achieved through communication channels
within an organization.
Therefore the organization must ensure that
accounting knowledge is effectively communicated
and applied across its departments. Additionally
integrating the application of this knowledge is
essential to meet goals and uphold their competitive
edge in the market.
In today's age the importance of media, in
sharing accounting knowledge has been increasingly
acknowledged. According to [9], social media
platforms play a role in both disseminating and
acquiring accounting knowledge. The 5E learning
model offers a method for processing knowledge on
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Sakher A. I. Al-bazaiah, Safa' Ahmad Muflih Alzboon,
Rafat Salameh Salameh, Omar M. Hawamdeh,
Faris Irshaid Al Karabsheh
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media starting from initial engagement to practical
application. Consequently, these platforms facilitate
learning and knowledge exchange in accounting for
generations.
Furthermore [10], emphasizes the role of KM
enablers in accounting such as ICT skills, training
programs, leadership support, and a culture of
knowledge sharing. These enablers are essential, for
creating an environment that fosters effective KM
practices. [11], argue that incorporating information
technology into accounting showcases how KM and
institutional governance can synergize within
institutions.
Results, with findings, were discovered in
research studies like those conducted by [12], within
Thailand's tourism sector. These studies highlighted
the effects of knowledge management practices on
improving accounting procedures, employee
efficiency, and overall organizational performance.
Existing literature has consistently demonstrated the
interconnected nature of knowledge management
and its influence on effectiveness. The insights
obtained from these studies present implications, for
the Greater Amman Municipality, which can be
applied to enhance its implementation of knowledge
management. This in turn can elevate its
performance standards, governance practices, and
competitive position within the accounting industry.
2.2 AKM and Institutional Performance
The concept of institutional performance is central
to the evolution and longevity of organizations.
Additionally, institutional performance is an
integrated system of various internal and external
elements.[13], argued that institutional performance
encompasses the organization's adaptability,
effectiveness, and efficiency in navigating an ever-
changing competitive landscape. This system is
crucial in satisfying stakeholder requirements and
achieving both broad and specific organizational
goals. To assess institutional performance, [14],
contends the importance of evaluating not just the
individual performance of employees but their
collective contribution to enhancing the efficiency
of the institution. A study by [14], Maintains the
necessity of aligning these assessments with the
dynamic environmental and organizational shifts.
In prior research, the focus was, on integrating
accounting knowledge management with
performance. For example, [15], highlights the role
of applying knowledge to connect management
practices with innovation. Their study emphasizes
the importance of accounting knowledge
management for improving efficiency and
competitiveness. Similarly [16], suggests that
coworking spaces can demonstrate how sharing
knowledge and fostering creativity can be beneficial
in an accounting context. Their research shows that
openly sharing accounting knowledge significantly
boosts financial management performance. [17],
argue that open innovation environments promote
knowledge sharing in accounting fields suggesting
that collaborative settings can encourage the sharing
of knowledge and enhance performance. [18], delve
into the relationship between knowledge
management learning and memory showcasing how
accounting departments leverage knowledge to
adapt to market changes and technological
advancements effectively. Additionally [19],
highlights the significance of conducting knowledge
audits to identify knowledge gaps and improve
performance, in accounting.
These insights complement the balanced
scorecard approach that outlines key performance
dimensions. In other words, Learning and Growth
focus on skill enhancement and procedure
standardization, while Internal Processes emphasize
the transformation of inputs into final products.
Customer Satisfaction targets market share growth
through quality improvements while Financial
Performance involves the management of financial
strengths and weaknesses and the Strategic
Dimension, relating to the organization's long-term
vision and strategic decisions, [14], [20], [21].
Learning and Growth
In general, the period after learning and growth is
considered very crucial. The gap between the
current capabilities of individuals and organizational
procedures and the strategic capabilities and
objectives to be achieved in performance can
appear. Thus, the institution is required to fill these
gaps by training employees, investing in their
capabilities, enhancing their skills, improving the
level of techniques and technology within the
organization's systems, and working to standardize
organizational procedures and work, [22]. In this
regard, [2], addressed that the learning and growth
axis refers to the process of acquiring and growing
knowledge and using all information to adapt to
changes and conditions that occur within the
organization's environment.
Internal processes
The internal processes of the organization work to
deliver diverse relationships with all activities. This
process begins with the suppliers who work in the
organization providing it with basic needs and
materials. Later, the organization converted those
materials from one form to another. Thus, the
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Sakher A. I. Al-bazaiah, Safa' Ahmad Muflih Alzboon,
Rafat Salameh Salameh, Omar M. Hawamdeh,
Faris Irshaid Al Karabsheh
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internal processes are characterized by change,
improvement, and development of these materials to
generate a final product that is delivered to
customers. All these aspects contribute significantly
to how to improve processes and activate their
performance in the best way, [23], [24], defined
internal processes as a major replay of various
processes that aim to perfect them to a more
effective and efficient form. This can be achieved
by continuous measuring such as merging and
deleting, improving productivity, distributing tasks
and work, and how accomplishing tasks to achieve
improvement and development in performance.
Customer satisfaction
The customer satisfaction dimension is one of the
main aspects of non-financial measures for
performance. Hence, when setting the
organization’s strategic objectives, customer
satisfaction plans are targeted to gain their
belonging and loyalty to the organization. A high
satisfaction rate is related to the increase in the
organization's market share, attracting new
customers, and working to retain existing customers,
[25].
Contrary to this, organizational objectives from
customer studies and fulfilling their demands
include minimizing production costs. Organizations
aim to reduce idle time and strive to enhance the
quality of their products. Another goal set by the
organization is to shorten the delivery times.
Therefore, organizations must prioritize meeting
customers as they are the main drivers for profit
generation, [26].
Financial performance
Financial performance serves as an important
element within the balanced scorecard framework.
Measuring financial performance can indicate short-
term institutional performance. Thus, this dimension
captures the outcomes of real-world decisions and
provides insight into the organization health and
sustainability. Financial performance seeks to
leverage financial strengths and address weaknesses
from suboptimal decisions. According to [14], this
approach fosters development, creativity,
innovation, and growth. The availability of accurate
and timely information is crucial for effective
financial performance evaluation. [21], argue about
the need for aligning financial goals with
organizational objectives to enhance production
efficiency. Hence, a sole focus on financial
statements can lead to a skewed performance
evaluation which may hinder the stakeholder from
engaging in a meaningful decision. Thus, the
alignment between financial goals and
organizational objectives can lead to a proper
profitability assessment that supports the
achievement of high-performance rates while
maintaining flexibility and liquidity. This balance
reflects the institution's competitive potential, [27].
Strategic Dimension
The strategic aspect concerns the decisions made by
the organization and its pursuit of a long term
vision. Strategic choices primarily focus on
performance in terms of effectiveness, in achieving
strategic goals. This element assesses how well the
organization performs to determine its potential for
growth and sustainability amidst pressures, [21].
The review of literature on Accounting
Knowledge Management (AKM) and Institutional
Performance has revealed the interaction between
AKM processes and their impact on organizational
efficiency, [6], [7] and others have collectively
emphasized the significance of knowledge creation,
storage, sharing, dissemination and application in
improving accounting practices and decision-
making procedures.
Furthermore [15], explores how applying
knowledge plays a role in linking management
practices to firm innovation. This study is essential
for understanding how knowledge management can
drive innovation and enhance performance within
the Greater Amman Municipality. Similarly [16],
stress the importance of sharing knowledge in
settings to accounting contexts where collaborative
exchange of knowledge can lead to enhancements in
management practices. Additionally [17], emphasize
the value of open innovation environments in
fostering knowledge sharing especially when it
aligns with the objectives of knowledge
management in institutions, like the Greater Amman
Municipality.
[18], proposed a model, for applying knowledge
in accounting procedures. Moreover [19], stresses
the importance of carrying out knowledge audits to
pinpoint and rectify skill gaps which is vital for
improving effectiveness in the field of accounting.
Based on the findings from these research works
hypotheses have been formulated to investigate
empirically the influence of knowledge management
on performance, within the Greater Amman
Municipality.
Main Hypothesis (HO.1): The various dimensions
of Accounting knowledge management do not
significantly influence institutional performance at a
statistical significance level of 0.05α or less.
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Rafat Salameh Salameh, Omar M. Hawamdeh,
Faris Irshaid Al Karabsheh
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Subsequently, the sub-hypotheses are designed to
explore specific aspects of this relationship:
HO.1.1: Focuses on the impact of AKM on the
'Learning and Growth' dimension.
HO.1.2: Assesses the influence of AKM on the
'Internal Operations' dimension.
HO.1.3: Investigates the effect of AKM on
improving performance as measured by 'Customer
Satisfaction.'
HO.1.4: Examines the impact of AKM on the
'Financial Performance' dimension.
HO.1.5: Explores the influence of AKM on the
'Strategic Dimension' of institutional performance.
3 Methodology
This study employed a descriptive and analytical
approach to explore the dynamics of Accounting
Knowledge Management (AKM) within the Greater
Amman Municipality's financial department. The
study population comprised all employees in this
department, including financial managers, heads of
accounting, accountants, internal auditors, and
financial clerks, totaling 244 individuals as recorded
by the municipality's Human Resources Department.
To gather data, a simple random sampling method
was used, resulting in the collection of 156
electronic questionnaires.
The stability of the study instrument was
assessed using Cronbach's alpha coefficient. The
results revealed coefficients ranging from 0.802 to
0.892, indicating a high level of reliability in the
study tool, as values exceeding 0.70 are generally
considered acceptable for research reliability.
The study also conducted a normal distribution
test (Table 1) to assess the data's distribution
pattern. This involved calculating the skewness
(torsion) coefficient and the kurtosis coefficient.
According to the criteria set by [28], data are
considered normally distributed if the skewness
coefficient does not exceed ±1, and the kurtosis
coefficient remains within ±1.96. The results of
these tests in our study confirmed that the data
adhered to these parameters, indicating a normal
distribution,
Table 1. Normal distribution of data based on the
test (Kurtosis & Skewness)
Varia
ble
auditi
on
Knowl
edge
Genera
tion
Storag
e of
accoun
ting
knowl
edge
Apply
accounting
knowledge
Account
ing
Knowle
dge
Manage
ment
Torsio
n
coeffic
ient
0.058-
0.224-
0.278-
0.088-
Hyper
bole
coeffic
ient
0.004-
0.252
0.050-
0.468
Varia
ble
auditi
on
Learni
ng and
growth
Interna
l
operati
ons
Custo
mer
satisfac
tion
Financi
al
perform
ance
Strateg
ic
Dimen
sion
Instituti
onal
Perform
ance
Torsio
n
coeffic
ient
0.049
0.112-
0.071-
0.672-
0.347-
0.205-
Hyper
bole
coeffic
ient
0.372-
0.662-
0.887-
0.590
0.365-
0.382-
Source: the authors
Evaluation of Statistical Methods
The study’s method of analysis especially regarding
regression variance (M.R) follows the guidelines
outlined by [29]. They stress the importance of
evaluating the relationship, between variables and
the dependent variable. In regression analysis, it is
ideal for independent variables to a correlate with
the dependent variable while showing minimal
correlation among themselves.
A critical issue in this context is
multicollinearity, which occurs when one
independent variable has a level of correlation with
others[30] points out that a correlation coefficient
above 80% among variables indicates
multicollinearity. In our research, we examined this
using the Pearson correlation coefficient matrix
presented in Table 2 studying how dimensions such,
as knowledge generation, accounting knowledge
storage, knowledge sharing and distribution, and
application of accounting knowledge are
interrelated.
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Sakher A. I. Al-bazaiah, Safa' Ahmad Muflih Alzboon,
Rafat Salameh Salameh, Omar M. Hawamdeh,
Faris Irshaid Al Karabsheh
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Table 2. Pearson correlation coefficient matrix for
accounting knowledge management dimensions
Accounting
Knowledge
Managemen
t
Knowled
ge
Generati
on
Storage
of
accounti
ng
knowled
ge
Knowled
ge
sharing
and
distributi
on
Apply
accounti
ng
knowled
ge
Knowledge
Generation
1
Storage of
accounting
knowledge
0.485
1
Knowledge
sharing and
distribution
0.419
0.303
1
Apply
accounting
knowledge
0.337
0.378
0.421
1
Source: the authors
Additionally, the Variance Inflation Factor (VIF)
test provides further diagnostics to confirm the absence
of multicollinearity. According to [28] a VIF value
exceeding 5 signals the presence of multicollinearity.
In this study, the permissible variance (Tolerance),
calculated as the reciprocal of the VIF value, falls
within the acceptable range (greater than 0.2 and not
exceeding 1), further confirming the absence of
multicollinearity issues. The results of the VIF analysis
are detailed in Table 3.
Table 3.Test results for variance amplification and
allowable variance
Accounting
Knowledge
Management
Inflation
Coefficient
(VIF)
Permissible
Variance (1/VIF)
Knowledge
Generation
1.475
0.678
Storage of accounting
knowledge
1.406
0.711
Knowledge sharing
and distribution
1.361
0.735
Apply accounting
knowledge
1.336
0.748
Source: the authors
Results of Descriptive Statistics for Accounting
Knowledge Management
The study explored the descriptive statistical
indicators of the dimensions of the independent
variable, accounting knowledge management. The
findings, displayed in Table 4, reveal insights into
respondents' perceptions of various AKM
dimensions.
Table 4. Descriptive statistics indicators for AKM
dimensions
Accountin
g
Knowledg
e
Managem
ent
Arithme
tic mean
Standa
rd
deviati
on
Percenta
ge
Lev
el
Ran
k
Knowledge
Generation
3.87
0.567
77.4%
Hig
h
2
Storage of
accounting
knowledge
3.86
0.564
77.2%
Hig
h
3
Knowledge
sharing and
distribution
3.80
0.632
76%
Hig
h
4
Apply
accounting
knowledge
3.88
0.638
77.6%
Hig
h
1
General
Accountin
g
Knowledg
e
Managem
ent Index
3.85
0.442
77%
High
Source: the authors
The arithmetic means of the dimensions ranged
between 3.80 and 3.88, indicating a high level of
agreement among respondents. The standard
deviations were below 1, suggesting a low
dispersion in responses. Notably, 'Application of
Accounting Knowledge' ranked highest in
importance (77.6%), followed by 'Knowledge
Generation' (77.4%), 'Storage of Accounting
Knowledge' (77.2%), and 'Knowledge Sharing and
Distribution' (76%). These results demonstrate a
high degree of importance accorded to AKM by the
finance department employees in the Greater
Amman Municipality.
Results of Descriptive Statistics for Institutional
Performance
The study also analyzed the descriptive statistics for
the dimensions of the dependent variable,
institutional performance. The findings, presented in
Table 5, reflect the employees' views on different
aspects of institutional performance.
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Sakher A. I. Al-bazaiah, Safa' Ahmad Muflih Alzboon,
Rafat Salameh Salameh, Omar M. Hawamdeh,
Faris Irshaid Al Karabsheh
E-ISSN: 2224-2899
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Table 5. Descriptive statistics indicators for
institutional performance dimensions
Institution
al
Performan
ce
Arithme
tic mean
Standa
rd
deviati
on
Percenta
ge
Lev
el
Ran
k
Learning
and growth
3.79
0.571
75.8%
Hig
h
5
Internal
operations
3.93
0.606
78.6%
Hig
h
2
Customer
satisfaction
3.89
0.681
77.8%
Hig
h
3
Financial
performanc
e
3.98
0.619
79.6%
Hig
h
1
Strategic
Dimension
3.83
0.724
76.6%
Hig
h
4
General
Institution
al
Performan
ce Index
3.87
0.502
77.4%
High
Source: the authors
The arithmetic means of these dimensions
varied from 3.79 to 3.98, with standard deviations
not exceeding 1, indicating consistency in
responses. 'Financial Performance' emerged as the
highest-ranked dimension (79.6%), followed by
'Internal Operations' (78.6%), 'Customer
Satisfaction' (77.8%), 'Strategic Dimension'
(76.6%), and 'Learning and Growth' (75.8%). This
pattern reflects a high degree of relative importance
attributed to different dimensions of institutional
performance by the finance department employees
of the Greater Amman Municipality.
4 Results
4.1 Analysis of the Impact of AKM on
Institutional Performance
The study tested the primary hypothesis (HO.1) to
assess the impact of accounting knowledge
management's dimensions (knowledge generation,
storage, sharing and distribution, and application) on
institutional performance in the Greater Amman
Municipality. The results, displayed in Table 6,
highlight the statistical significance of this
relationship.
Table 6. Results of the test of the impact of
accounting knowledge management in its
dimensions on institutional performance
Depende
nt
variable
Accounti
ng
Knowled
ge
Managem
ent
Standard coefficients
Calcula
ted
value
(T)
T
Si
g.
Consta
nt B
coeffici
ent
Standa
rd
error
Beta
coefficie
nt β
Institutio
nal
Performa
nce
Knowledg
e
Generation
0.236
0.052
0.266
4.566
0.0
0*
Storage of
accountin
g
knowledg
e
0.272
0.051
0.306
5.376
0.0
0*
Knowledg
e sharing
and
distributio
n
0.235
0.044
0.295
5.274
0.0
0*
Apply
accountin
g
knowledg
e
0.178
0.044
0.226
4.081
0.0
0*
R
R2
Edge
R2
Calculated
value (F)
Sig. F
0.808
0.652
0.643
70.758
0.00*
Source: the authors
The results demonstrate a strong positive
correlation between the dimensions of accounting
knowledge management and improved institutional
performance, indicated by the correlation coefficient
(R) of 80.8% and an adjusted R² of 64.3%. Each
dimension—knowledge generation, storage, sharing
and distribution, and application—significantly
influences institutional performance, as evidenced by
their respective Beta coefficients and T-values.
Notably, each dimension's significance level is below
the threshold of 0.05, indicating a strong positive
impact on institutional performance.
Given these findings, the null hypothesis (HO) is
rejected, and the alternative hypothesis (Ha) is
accepted, confirming that accounting knowledge
management in its various dimensions significantly
affects institutional performance at a significance level
of α≤0.05 in the Greater Amman Municipality.
4.2 Results of the First Sub-Hypothesis Test
on Learning and Growth
The study tested the first sub-hypothesis (HO.1.1) to
evaluate the impact of the dimensions of accounting
knowledge management on institutional
performance, specifically in the context of the
learning and growth dimension in the Greater
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Faris Irshaid Al Karabsheh
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Amman Municipality. The results are summarized
in Table 7.
Table 7. Results of the test of the impact of AKM on
learning and growth
Depend
ent
variable
Accounti
ng
Knowledg
e
Managem
ent
Standard coefficients
Calculat
ed value
(T)
T
Sig
.
Consta
nt B
coeffici
ent
Standa
rd
error
Beta
coefficie
nt β
Learnin
g and
growth
Knowledg
e
Generation
0.234
0.078
0.233
3.023
0.00
3*
Storage of
accounting
knowledge
0.226
0.076
0.223
2.968
0.00
3*
Knowledg
e sharing
and
distributio
n
0.193
0.67
0.214
2.896
0.00
4*
Apply
accounting
knowledge
0.161
0.066
0.180
2.454
0.01
5*
R
R2
Edge
R2
Calculated
value (F)
Sig. F
0.628
0.394
0.378
24.527
0.00*
Source: the authors
The correlation coefficient (R) of 62.8% and an
adjusted R² of 37.8% demonstrate a strong
relationship between accounting knowledge
management and improvement in learning and
growth. Each dimension—knowledge generation,
storage, sharing and distribution, and application—
has a statistically significant positive impact on the
learning and growth dimension, as indicated by their
respective Beta coefficients, T-values, and
significance levels below the threshold of 0.05.
Given these findings, the null hypothesis
(HO.1.1) is rejected, and the alternative hypothesis
(Ha.1.1) is accepted. It confirms that there is a
statistically significant impact of accounting
knowledge management, in its varied dimensions, on
improving institutional performance as measured by
the learning and growth dimension at a significance
level of α≤0.05 in the Greater Amman Municipality.
4.3 Results of the Second Sub-Hypothesis
Test on Internal Operations
The study conducted a test on the second sub-
hypothesis (HO.1.2) to assess the impact of the
dimensions of accounting knowledge management
on institutional performance, specifically focusing
on the internal operations dimension in the Greater
Amman Municipality. The statistical results are
summarized in Table 8.
Table 8. Results of the impact of AKM on internal
processes
Depend
ent
variable
Accountin
g
Knowledg
e
Managem
ent
Standard coefficients
Calculat
ed value
(T)
T
Sig
.
Consta
nt B
coeffici
ent
Standa
rd
error
Beta
coeffici
ent β
Internal
operatio
ns
Knowledge
Generation
0.235
0.081
0.219
2.885
0.00
4*
Storage of
accounting
knowledge
0.320
0.080
0.298
4.015
0.00
*
Knowledg
e sharing
and
distributio
n
0.156
0.070
0.163
2.234
0.02
7*
Apply
accounting
knowledge
0.167
0.069
0.176
2.433
0.01
6*
R
R2
Edge R2
Calculated
value (F)
Sig. F
0.639
0.408
0.392
25.988
0.00*
Source: the authors
The examination presented in Table 8
emphasizes the role that AKM dimensions play in
strengthening operations at the GAM. Knowledge
Generation, Storage of Accounting Knowledge,
Knowledge Sharing and Distribution, and the
Application of Accounting Knowledge. Have each
shown a positive impact, on improving operations.
This is supported by their Beta coefficients, T
values, and p values indicating a robust influence
that goes beyond the usual threshold of significance
(α≤0.05). Rejecting the hypothesis (HO.1.2) in favor
of the alternative hypothesis (Ha.1.2) not only does
it highlight AKMs significant effect on internal
operations but also sets a precedent for embracing
strategic AKM practices to enhance institutional
performance within the municipality.
The correlation coefficient (R). Adjusted R²
values provide a nuanced understanding of the
strength and predictive power of AKM dimensions
on operations. With an R-value of 63.9% this study
reveals a relationship between AKM practices and
operational improvements. Similarly, the adjusted
R² value of 39.2% clarifies how much AKM
dimensions account for variations, in operations
performance, emphasizing the importance of
integrating AKM into the municipality's planning
and operational frameworks.
The discoveries do not support the theories
discussed in the literature review. Also provide real-
world proof that effective handling of accounting
knowledge is crucial, for institutional success. In
this context, the research recommends a shift in how
WSEAS TRANSACTIONS on BUSINESS and ECONOMICS
DOI: 10.37394/23207.2024.21.109
Sakher A. I. Al-bazaiah, Safa' Ahmad Muflih Alzboon,
Rafat Salameh Salameh, Omar M. Hawamdeh,
Faris Irshaid Al Karabsheh
E-ISSN: 2224-2899
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Volume 21, 2024
the Greater Amman Municipality approaches AKM
calling for an integration of AKM practices
throughout all aspects of functioning. This involves
focusing on creating knowledge, careful storage,
and sharing strategies while also promoting a
culture of applying knowledge within the
organization.
Furthermore, the findings support the
suggestion for the municipality to prioritize and
invest in AKM as an element for operational and
strategic achievements. By adopting management
approaches that promote teamwork sharing
knowledge and active involvement the municipality
can drive innovation, operational effectiveness, and
performance enhancement.
4.4 Results of the Third Sub-Hypothesis Test
on Customer Satisfaction
The study assessed the third sub-hypothesis
(HO.1.3) to determine the impact of accounting
knowledge management dimensions on institutional
performance, specifically in terms of the customer
satisfaction dimension in the Greater Amman
Municipality. The findings are illustrated in Table 9.
Table 9. Results of testing the impact of AKM on
customer satisfaction
Depend
ent
variable
Accounti
ng
Knowledg
e
Managem
ent
Standard coefficients
Calcula
ted
value
(T)
T
Sig
.
Consta
nt B
coeffici
ent
Standa
rd
error
Beta
coefficie
nt β
Custom
er
satisfact
ion
Knowledg
e
Generation
0.199
0.087
0.166
2.288
0.02
4*
Storage of
accountin
g
knowledg
e
0.319
0.085
0.264
3.733
0.00
*
Knowledg
e sharing
and
distributio
n
0.343
0.075
0.319
4.582
0.00
*
Apply
accountin
g
knowledg
e
0.181
0.074
0.169
2.458
0.01
5*
R
R2
Edge
R2
Calculated
value (F)
Sig. F
0.681
0.463
0.449
32.580
0.00*
Source: the authors
The correlation coefficient (R) of 68.1% and an
adjusted R² of 44.9% indicate a significant
relationship between accounting knowledge
management and improved customer satisfaction.
Each dimension—knowledge generation, storage,
sharing and distribution, and application—has a
statistically significant positive impact on customer
satisfaction, as evidenced by their Beta coefficients,
T-values, and significance levels below 0.05.
Based on these results, the null hypothesis
(HO.1.3) is rejected, and the alternative hypothesis
(Ha.1.3) is accepted. This confirms that accounting
knowledge management, in its various dimensions,
significantly influences institutional performance as
measured by customer satisfaction at a significance
level of α≤0.05 in the Greater Amman Municipality.
4.5 Results of the Fourth Sub-Hypothesis
Test on Financial Performance
The study evaluated the fourth sub-hypothesis
(HO.1.4) to examine the impact of the dimensions
of accounting knowledge management on
institutional performance, focusing specifically on
the financial performance dimension in the Greater
Amman Municipality. The statistical outcomes are
outlined in Table 10.
Table 10. Results of the test of the impact of AKM
in its dimensions on financial performance
Depende
nt
variable
Accounti
ng
Knowled
ge
Manage
ment
Standard coefficients
Calcula
ted
value
(T)
T.
Sig
Consta
nt B
coeffici
ent
Standa
rd
error
Beta
coefficie
nt β
Financial
performa
nce
Knowledg
e
Generation
0.181
0.086
0.166
2.104
0.03
7*
Storage of
accountin
g
knowledg
e
0.211
0.084
0.192
2.500
0.01
3*
Knowledg
e sharing
and
distributio
n
0.273
0.074
0.279
3.690
0.00
*
Apply
accountin
g
knowledg
e
0.177
0.073
0.182
2.430
0.01
6*
R
R2
Edge
R2
Calculated
value (F)
Sig. F
0.605
0.366
0.350
21.839
0.00*
Source: the authors
The correlation coefficient (R) of 60.5% and an
adjusted R² of 35% signify a robust relationship
between accounting knowledge management and
improvements in financial performance. Each
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DOI: 10.37394/23207.2024.21.109
Sakher A. I. Al-bazaiah, Safa' Ahmad Muflih Alzboon,
Rafat Salameh Salameh, Omar M. Hawamdeh,
Faris Irshaid Al Karabsheh
E-ISSN: 2224-2899
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Volume 21, 2024
dimension, namely knowledge generation, storage,
sharing and distribution, and application,
significantly contributes to this improvement, as
indicated by their Beta coefficients, T-values, and
significance levels below 0.05.
Accordingly, the null hypothesis (HO.1.4) is
rejected, and the alternative hypothesis (Ha.1.4) is
accepted. This result confirms that accounting
knowledge management, in its various dimensions,
significantly impacts institutional performance as
measured by the financial performance dimension at
a significance level of α≤0.05 in the Greater Amman
Municipality.
4.6 Results of the Fifth Sub-Hypothesis Test
on the Strategic Dimension
The study tested the fifth sub-hypothesis (HO.1.5)
to explore the impact of the dimensions of
accounting knowledge management on institutional
performance, specifically measured by the strategic
dimension in the Greater Amman Municipality. The
statistical findings are detailed in Table 11.
Table 11. Results of the test of AKM in its
dimensions on Strategic Dimension
Depend
ent
variable
Accounti
ng
Knowledg
e
Managem
ent
Standard coefficients
Calcula
ted
value
(T)
T
Sig
.
Consta
nt B
coefficie
nt
Standa
rd
error
Beta
coefficie
nt β
Strategi
c
Dimensi
on
Knowledge
Generation
0.341
0.09
7
0.267
3.510
0.00
1*
Storage of
accountin
g
knowledg
e
0.298
0.095
0.232
3.135
0.00
2*
Knowledg
e sharing
and
distributio
n
0.200
0.084
0.175
2.397
0.01
8*
Apply
accountin
g
knowledg
e
0.214
0.082
0.188
2.606
0.01
0*
R
R2
Edge
R2
Calculated
value (F)
Sig. F
0.640
0.410
0.394
26.197
0.00*
Source: the authors
The correlation coefficient (R) of 64% and an
adjusted R² of 39.4% indicate a strong relationship
between accounting knowledge management and
improvements in the strategic dimension. Each
dimension, including knowledge generation, storage,
sharing and distribution, and application, significantly
impacts the strategic dimension, as indicated by their
Beta coefficients, T-values, and significance levels
below 0.05.
Consequently, the null hypothesis (HO.1.5) is
rejected, and the alternative hypothesis (Ha.1.5) is
accepted. This confirms that accounting knowledge
management, in its varied dimensions, significantly
influences institutional performance as measured by
the strategic dimension, at a significance level of
α≤0.05 in the Greater Amman Municipality.
5 Discussion
The results of this study offer statistical evidence
regarding the integral role of Accounting Knowledge
Management (AKM) in formulating the institutional
performance of the Greater Amman Municipality.
This section aims to contextualize these findings
within the body of the existing knowledge and to
highlight the main implications of these results from
theoretical and practical perspectives. Thus, our
results echo the transformative trends in accounting
as highlighted by [1] and [2] In addition, the study's
emphasis on global accounting standards and the
necessity to manage diverse accounting treatments
features the critical role of AKM. Our study extends
this understanding by empirically demonstrating how
different dimensions of AKM such as knowledge
generation, storage, sharing and distribution, and
application can significantly influence institutional
performance.
Moreover, the adoption of the BSC framework in
this study aligns with the current emphasis on
multidimensional performance measurement. In this
regard, our findings are in tandem with the previous
literature that suggests a comprehensive performance
assessment; including learning and growth, internal
processes, customer satisfaction, financial
performance, and strategic planning [20], [14], [21]
The positive impact of AKM on these dimensions
provides evidence about the importance of this aspect
in achieving the organizational strategic objectives
and operational excellence. The impact of AKM on
institutional performance in the Greater Amman
Municipality adds a new dimension to the existing
body of knowledge. Prior studies have often
overlooked this specific context. Our findings
contribute to filling this gap by providing empirical
evidence of the significance of AKM in a key public
sector entity in Jordan.
Our results also confirm the studies of [15] and
[16] which underline the importance of knowledge
WSEAS TRANSACTIONS on BUSINESS and ECONOMICS
DOI: 10.37394/23207.2024.21.109
Sakher A. I. Al-bazaiah, Safa' Ahmad Muflih Alzboon,
Rafat Salameh Salameh, Omar M. Hawamdeh,
Faris Irshaid Al Karabsheh
E-ISSN: 2224-2899
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application and sharing in enhancing firm innovation
and creative performance. Moreover, the significant
impact of AKM on the strategic dimension found in
our study points out the multifaceted benefits of
effective knowledge management in accounting. The
intersection of technology and AKM can be
transformed into a practical implication [9], [10] In
addition, the positive influence of AKM on financial
performance and learning and growth dimensions is
also important for the integration with modern
technology and fostering a culture of continuous
learning and innovation in accounting practices.
From a theoretical standpoint, this study enriches
AKM literature by providing a comprehensive
analysis of its impact on different dimensions of
institutional performance. Practically, it offers insight
for policymakers and practitioners in the
Municipality and emphasizes the need to prioritize
and enhance AKM practices to achieve better
institutional outcomes.
6 Conclusion, Recommendations, and
Future Work
This study has provided significant insights into how
AKM enhances institutional performance. The
findings echo the high importance of employees in
the Finance Department place on AKM processes.
These findings align with the prior research such as
[3] and [4]. The empirical evidence from this study
underlines the positive influence of AKM on
institutional performance across diverse dimensions
such as learning and growth, internal operations,
customer satisfaction, financial performance, and
strategic planning. These outcomes illustrate AKM's
important role in augmenting various aspects of
organizational effectiveness in the public sector.
The study supports the adoption of modern
management methods that emphasize teamwork,
cooperative spirit, and active participation in
seminars, training, and conferences. Those initiatives
can enhance the process of knowledge generation and
institutional performance. The study therefore
recommends enhancing the efficiency of sharing
knowledge across different departments along with
targeted training programs to increase institutional
performance. It is equally important to continually
update and improve the accounting work
environment to ensure a streamlined and effective
workflow. Furthermore, creating a motivating work
environment is essential for enabling innovation, skill
development, and employee renewal. The research
proposes incorporating a self-assessment approach,
into AKM to pinpoint and address performance
issues promptly. Furthermore, it is encouraged for
employees to pursue certifications like JCPA, CMA,
and CPA to stay abreast of the accounting standards
and boost their skills and productivity. Lastly, the
suggestion is made to introduce expert systems for
storage and retrieval of accounting knowledge to
facilitate accurate data access as needed.
Future studies could delve into the application of
AKMs' influence on performance across various
sectors such as commercial banks and industrial
firms. Additionally, comparative research could be
carried out among sectors or regions to provide
insights into the variations in AKM's impact.
Conducting studies to investigate the lasting effects
of AKM would deepen the understanding of its
influence.
Exploring the integration of cutting-edge
technologies like intelligence and blockchain in
enhancing AKM practices could be an area for future
exploration. Understanding how cultural and
organizational aspects affect the adoption and
effectiveness of AKM in settings would offer
nuanced perspectives. Lastly evaluating the influence
of employee engagement and feedback mechanisms
on the success of AKM initiatives could yield
suggestions, for enhancing AKM practices and their
outcomes.
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Sakher A. I. Al-bazaiah, Safa' Ahmad Muflih Alzboon,
Rafat Salameh Salameh, Omar M. Hawamdeh,
Faris Irshaid Al Karabsheh
E-ISSN: 2224-2899
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Volume 21, 2024
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Sakher A. I. Al-bazaiah, Safa' Ahmad Muflih Alzboon,
Rafat Salameh Salameh, Omar M. Hawamdeh,
Faris Irshaid Al Karabsheh
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Contribution of Individual Authors to the
Creation of a Scientific Article (Ghostwriting
Policy)
The authors equally contributed in the present
research, at all stages from the formulation of the
problem to the final findings and solution.
Sources of Funding for Research Presented in a
Scientific Article or Scientific Article Itself
No funding was received for conducting this study.
Conflict of Interest
The authors have no conflicts of interest to declare.
Creative Commons Attribution License 4.0
(Attribution 4.0 International, CC BY 4.0)
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DOI: 10.37394/23207.2024.21.109
Sakher A. I. Al-bazaiah, Safa' Ahmad Muflih Alzboon,
Rafat Salameh Salameh, Omar M. Hawamdeh,
Faris Irshaid Al Karabsheh
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