Does knowledge management practice produce accounting employee productivity in the tourism business in Thailand?

Abstract

This study examined the role of knowledge management practices in accounting employee productivity in the tourism industry in Thailand. A convenience sample of 191 accounting employees from Thailand’s tourism industry completed a questionnaire. Partial least squares structural equation modelling (PLS-SEM) was used to test the hypotheses. The results of the study showed that knowledge management practice had a positive relationship with financial statement quality, financial statement users’ satisfaction, organizational image creation, and a true and fair view of accounting information in this field. The findings provide valuable information for accounting departments in tourism businesses throughout Thailand, which can be applied to the development of effective target-knowledge management strategies.