Developing and Testing a Knowledge Management Model in Management Accounting with Emphasis on Organizational Culture and Transformational Leadership
Keywords:
Knowledge management, organizational culture, management accountingAbstract
Objective: The aim of this study was to develop and empirically test an integrated knowledge management model in management accounting with emphasis on the roles of organizational culture and transformational leadership in enhancing quality, efficiency, and data-driven decision-making.
Methodology: This applied research used a descriptive–survey design based on structural equation modeling. The statistical population consisted of management accountants, financial managers, and accounting professionals in medium and large organizations. Using stratified sampling, 405 respondents were selected. Data were collected using standardized questionnaires on knowledge management, organizational culture, and transformational leadership. Reliability was confirmed with Cronbach’s alpha values above 0.70 and composite reliability above 0.85, while construct validity was verified using AVE and HTMT criteria. Data analysis was conducted using SmartPLS version 4 and the partial least squares method. The structural model was tested using bootstrapping with 5000 resamples.
Findings: The results indicated that transformational leadership had the strongest positive effect on knowledge management (β=0.895, p<0.001), followed by meritocracy (β=0.489), team participation (β=0.447), networking (β=0.432), training and learning (β=0.360), organizational justice and motivation (β=0.344), organizational structure (β=0.280), technology and innovation (β=0.248), and organizational culture (β=0.199), all statistically significant. Furthermore, knowledge management had a very strong positive effect on management accounting quality and efficiency (β=0.879, p<0.001). The findings demonstrated that effective knowledge management significantly improved data-driven decision-making, information efficiency, and overall performance of financial and accounting units.
Conclusion: The findings confirm that knowledge management is a fundamental driver in transforming management accounting into an intelligent, learning-oriented, and data-driven system. Its effectiveness depends primarily on organizational and behavioral factors, particularly transformational leadership, supportive organizational culture, meritocracy, and team collaboration. Organizations that strengthen these elements can significantly enhance financial analysis quality, operational efficiency, and strategic decision-making effectiveness.
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Copyright (c) 2025 Naser Shamgani, Khadijeh Ebrahimi Kahrizsangi, Ehsan Kamali (Author)
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