Template-Type: ReDIF-Article 1.0
Author-Name: Naser Shamgani
Author-Name-First: Naser
Author-Name-Last: Shamgani
Author-Email: naser.shamgani@iau.ir
Author-Workplace-Name: Department of Accounting, Na.C., Islamic Azad University, Najafabad, Iran.
Author-Name: Khadija Ebrahimi Kahrizsangi.
Author-Name-First: Khadija
Author-Name-Last: Ebrahimi Kahrizsangi.
Author-Email: ebrahimi641@iaun.ac.ir
Author-Workplace-Name: Department of Accounting, Na.C., Islamic Azad University, Najafabad, Iran.
Author-Name: Ehsan Kamali
Author-Name-First: Ehsan
Author-Name-Last: Kamali
Author-Email: ehsankamali_acc@yahoo.com
Author-Workplace-Name: Department of Accounting, Na.C., Islamic Azad University, Najafabad, Iran.
Title: A Conceptual Model for Knowledge Management in Management Accounting
Abstract: In today’s highly competitive and information-driven era, organizational knowledge management is recognized as a pivotal factor in corporate success. This study investigates the impact of knowledge management on management accounting and organizational innovation. On one hand, knowledge management—conceived as a systematic approach to identifying, managing, and sharing information—can enhance organizational performance and improve the efficiency of managerial systems. On the other hand, management accounting supports internal decision-making through the provision of both financial and non-financial reports, playing a crucial role in establishing sustainable competitive advantage. Prior research indicates that organizations cannot achieve optimal productivity without knowledge sharing and employee empowerment. This paper explores the causal conditions, contextual factors, intervening variables, strategies, and outcomes associated with knowledge management in management accounting. Drawing upon grounded theory, the study proposes a conceptual model to identify key determinants influencing this domain. Findings suggest that human, cultural, and technological dimensions must be concurrently integrated into knowledge management processes within management accounting. Furthermore, transformational leadership and a supportive organizational culture are identified as critical success factors. The results underscore the importance of continuous educational programs, succession planning, and the adoption of advanced technologies. It is recommended that financial and accounting managers establish flexible organizational structures and appropriate mechanisms to facilitate knowledge flow and innovation. Ultimately, this study highlights the essential role of knowledge management in enhancing decision-making quality and fostering agile, learning-oriented organizations, emphasizing the necessity of addressing human, cultural, and technological dimensions to achieve sustainable competitive advantage.
Classification-JEL: JEL
Keywords: Knowledge Management; Management Accounting; Competition; Technology
Journal: International Journal of Resistive Economics
Pages: 20-35
Volume: 13
Issue: 4
Year: 2025
Month: November
DOI: 10.22034/oajre.2025.559890.1164
File-URL: https://www.oajre.ir/article_235351_fa5a62a521f1bd3f422556a45196c774.pdf
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File-Function: Full text
File-URL: https://www.oajre.ir/article_235351.html
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Handle: RePEc:trd:journl:235351