Overview

Original Research

THE IMPACT OF CORPORATE GOVERNANCE ON KNOWLEDGE MANAGEMENT VIA MANAGERIAL ACCOUNTING

QUANG LINH HUYNH

Vol 17, No 07 ( 2022 )   |  DOI: 10.5281/zenodo.6900726   |   Author Affiliation: Faculty of Business Administration, Ho Chi Minh City University of Food Industry, Vietnam.   |   Licensing: CC 4.0   |   Pg no: 720-730   |   To cite: QUANG LINH HUYNH. (2022). THE IMPACT OF CORPORATE GOVERNANCE ON KNOWLEDGE MANAGEMENT VIA MANAGERIAL ACCOUNTING. 17(07), 720–730. https://doi.org/10.5281/zenodo.6900726   |   Published on: 21-07-2022

Abstract

The current research work seeks to discover the influence of corporate governance on the management of knowledge and managerial accounting. It tries to scrutinize the transmitting role of managerial accounting in conveying the influence of corporate governance on the management of knowledge. The current study employed regression analyses and mediating procedures to analyze the relationships in the research model. The empirical findings reveal that, corporate governance structure imposes a statistical influence on the adoption of managerial accounting, which is in turn an antecedent of knowledge management. The mediating role of managerial accounting in conveying the effect of corporate governance to knowledge management is also discovered in this research. The results recommend that business executives should decide on appropriate practices of managerial accounting and the suitable acceptance of knowledge management in accordance with the current corporate governance structure, which can lead to competitive advantages for business.

Keywords

Corporate governance, Knowledge management, Managerial accounting