IDEAS home Printed from https://ideas.repec.org/a/bjw/econen/v13y2023i1p135-155.html
   My bibliography  Save this article

Impact of knowledge sharing on public sector accounting innovation performance in Vietnam

Author

Listed:
  • Lam Thi My Yen

    (Ho Chi Minh City Open University, Ho Chi Minh City, Vietnam)

  • Le Van Tung

    (Vietnam Textile Research Institute JSC, Ho Chi Minh City, Vietnam)

Abstract

Knowledge sharing is a relatively new issue in the public sector, but it is very important, as evidenced by many studies in the private sector that have studied the influence of knowledge sharing on the performance of innovation. The current public accounting, which is in the process of international integration and the accrual basis of accounting reform, is one of the innovations. With the aim of helping public sector organizations improve the performance of accounting innovation, many studies have shown the important role of knowledge sharing, however, with the specificity of public sector organizations, this issue has not been implemented and verified. The mixed-method (interviewing 06 experts and a quantitative survey of 266 samples from public sector organizations in Vietnam) has been applied. The results demonstrate that knowledge sharing has no impact on the performance of accounting innovation. Instead, the creativity and receptivity of accountants have a significant impact on the performance of accounting innovation. At the same time, the biggest influencing factor that stimulates accountants’ willingness to share accounting knowledge is the support of leaders, while organizational rewards and the use of information technology did not affect the knowledge sharing of accounting staff of the units. Key findings are discussed for public organizations in Vietnam to improve accounting innovation in the context of global integration. Besides, this study discusses the policy implications of the study and describes possible future research directions.

Suggested Citation

  • Lam Thi My Yen & Le Van Tung, 2023. "Impact of knowledge sharing on public sector accounting innovation performance in Vietnam," HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE - ECONOMICS AND BUSINESS ADMINISTRATION, HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE, HO CHI MINH CITY OPEN UNIVERSITY, vol. 13(1), pages 135-155.
    • Handle: RePEc:bjw:econen:v:13:y:2023:i:1:p:135-155
    DOI: 10.46223/HCMCOUJS.econ.en.13.1.2007.2023
    as

    Download full text from publisher

    File URL: https://journalofscience.ou.edu.vn/index.php/econ-en/article/view/2007/1694
    Download Restriction: no
    File URL: https://libkey.io/10.46223/HCMCOUJS.econ.en.13.1.2007.2023?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Narda R. Quigley & Paul E. Tesluk & Edwin A. Locke & Kathryn M. Bartol, 2007. "A Multilevel Investigation of the Motivational Mechanisms Underlying Knowledge Sharing and Performance," Organization Science, INFORMS, vol. 18(1), pages 71-88, February.
    2. Gee W. Bock & Young-Gul Kim, 2002. "Breaking the Myths of Rewards: An Exploratory Study of Attitudes about Knowledge Sharing," Information Resources Management Journal (IRMJ), IGI Global, vol. 15(2), pages 14-21, April.
    3. Hsiu‐Fen Lin, 2007. "Knowledge sharing and firm innovation capability: an empirical study," International Journal of Manpower, Emerald Group Publishing Limited, vol. 28(3/4), pages 315-332, June.
    4. Forés, Beatriz & Camisón, César, 2016. "Does incremental and radical innovation performance depend on different types of knowledge accumulation capabilities and organizational size?," Journal of Business Research, Elsevier, vol. 69(2), pages 831-848.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Jiacheng, Wei & Lu, Liu & Francesco, Calabrese A., 2010. "A cognitive model of intra-organizational knowledge-sharing motivations in the view of cross-culture," International Journal of Information Management, Elsevier, vol. 30(3), pages 220-230.
    2. Chung-Chang Lee & Wen-Chih Yeh & Zheng Yu & Yuan-Chen Luo, 2023. "Knowledge sharing and innovation performance: a case study on the impact of organizational culture, structural capital, human resource management practices, and relational capital of real estate agent," Palgrave Communications, Palgrave Macmillan, vol. 10(1), pages 1-16, December.
    3. Seckyoung Loretta Kim & Soojung Han & Seung Yeon Son & Seokhwa Yun, 2017. "Exchange ideology in supervisor-subordinate dyads, LMX, and knowledge sharing: A social exchange perspective," Asia Pacific Journal of Management, Springer, vol. 34(1), pages 147-172, March.
    4. Joel M. Evans & Michael G. Hendron & James B. Oldroyd, 2015. "Withholding the Ace: The Individual- and Unit-Level Performance Effects of Self-Reported and Perceived Knowledge Hoarding," Organization Science, INFORMS, vol. 26(2), pages 494-510, April.
    5. Venkatesh, Viswanath & Davis, Fred D. & Zhu, Yaping, 2022. "A cultural contingency model of knowledge sharing and job performance," Journal of Business Research, Elsevier, vol. 140(C), pages 202-219.
    6. van der Capellen, J. & Koppius, O.R. & Dittrich, K., 2011. "Knowledge Sharing in Non-Knowledge Intensive Organizations: When Social Networks do not Matter?," ERIM Report Series Research in Management ERS-2011-013-LIS, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
    7. Chieh-Peng Lin, 2007. "To Share or Not to Share: Modeling Tacit Knowledge Sharing, Its Mediators and Antecedents," Journal of Business Ethics, Springer, vol. 70(4), pages 411-428, February.
    8. Muhammad Syukri Abdullah & Siti Rohana Daud & Nor Farehan Omar, 2024. "Understanding Innovative Work Behaviour: A Proposed Framework For University Lecturers in Malaysia," Information Management and Business Review, AMH International, vol. 16(2), pages 37-45.
    9. Anil K. Gupta & Paul E. Tesluk & M. Susan Taylor, 2007. "Innovation At and Across Multiple Levels of Analysis," Organization Science, INFORMS, vol. 18(6), pages 885-897, December.
    10. Femke Hilverda & Margôt Kuttschreuter, 2018. "Online Information Sharing About Risks: The Case of Organic Food," Risk Analysis, John Wiley & Sons, vol. 38(9), pages 1904-1920, September.
    11. Aurora I. Maynez Guaderrama & Judith Cavazos Arroyo & Santiago Ibarreche Suarez & Jose Pablo Nuno de la Parra, 2012. "Trust, Commitment And Intention To Share: Influencing Variables To Transfer Knowledge Within Organizations?, Confianza, Compromiso E Intencion Para Compartir: ¿Variables Influyentes Para Transferir C," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, vol. 5(5), pages 21-40.
    12. Abdul Qadir & Muhammad Farooq, 2018. "Impact of Evaluation Apprehension on Knowledge Sharing Intention through Attitude and Perceived Behavioural Control," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 8(6), pages 795-811, June.
    13. Vesa Peltokorpi & Fabian Jintae Froese & B. Sebastian Reiche & Sebastian Klar, 2022. "Reverse Knowledge Flows: How and When Do Preparation and Reintegration Facilitate Repatriate Knowledge Transfer?," Journal of Management Studies, Wiley Blackwell, vol. 59(7), pages 1869-1893, November.
    14. Wang, Liwen & Zhao, Jane Zheng & Zhou, Kevin Zheng, 2018. "How do incentives motivate absorptive capacity development? The mediating role of employee learning and relational contingencies," Journal of Business Research, Elsevier, vol. 85(C), pages 226-237.
    15. Xiaolei Zou & Xiaoxi Chen & Fengling Chen & Chuxin Luo & Hongyan Liu, 2020. "The Influence of Negative Workplace Gossip on Knowledge Sharing: Insight from the Cognitive Dissonance Perspective," Sustainability, MDPI, vol. 12(8), pages 1-17, April.
    16. Welton Chang & Pavel Atanasov & Shefali Patil & Barbara A. Mellers & Philip E. Tetlock, 2017. "Accountability and adaptive performance under uncertainty: A long-term view," Judgment and Decision Making, Society for Judgment and Decision Making, vol. 12(6), pages 610-626, November.
    17. Dorine Maurice Mattar, 2021. "An Organizational Change With Quarantined Members," SAGE Open, , vol. 11(1), pages 21582440209, January.
    18. Sajjad Jasimuddin & Jun Li & Nicholas Perdikis, 2015. "Linkage between geographic space and knowledge transfer by multinational enterprises: a structural equation approach," The Annals of Regional Science, Springer;Western Regional Science Association, vol. 54(3), pages 769-795, May.
    19. Ju Han Yeon & Seung-hwan Jang, 2023. "The Relation between Bio-Industry Performance and Innovation Capacity—Focusing on the Korean Bio-Industry," Sustainability, MDPI, vol. 15(9), pages 1-17, April.
    20. Kim, Youngseek & Adler, Melissa, 2015. "Social scientists’ data sharing behaviors: Investigating the roles of individual motivations, institutional pressures, and data repositories," International Journal of Information Management, Elsevier, vol. 35(4), pages 408-418.

    More about this item

    Keywords

    accounting innovation performance; creative ability; knowledge sharing; receptive capacity;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M19 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Other

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bjw:econen:v:13:y:2023:i:1:p:135-155. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Vu Tuan Truong (email available below). General contact details of provider: https://journalofscience.ou.edu.vn/index.php/econ-en .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.