Response Strategies to Disruptive Innovation in Accounting: Knowledge Perspective

Employing knowledge lens, this study empirically identifies and examines the impact of potential drivers of innovative accounting practices in a disruptive economy. The research model employed in the study was derived from the systematic integration of past empirical frameworks and findings. Data wa...

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Main Authors: Ayodele, Freida Ozavize, Liu, Yao, Hasnah, Haron
Format: Conference or Workshop Item
Language:English
Published: 2017
Subjects:
Online Access:http://umpir.ump.edu.my/id/eprint/19088/1/fim-2017-ayodele-Response%20Strategies%20To%20Disruptive%20Innovation%20In%20Accounting1.pdf
http://umpir.ump.edu.my/id/eprint/19088/
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spelling my.ump.umpir.190882017-11-16T05:56:52Z http://umpir.ump.edu.my/id/eprint/19088/ Response Strategies to Disruptive Innovation in Accounting: Knowledge Perspective Ayodele, Freida Ozavize Liu, Yao Hasnah, Haron HF5601 Accounting Employing knowledge lens, this study empirically identifies and examines the impact of potential drivers of innovative accounting practices in a disruptive economy. The research model employed in the study was derived from the systematic integration of past empirical frameworks and findings. Data was collected using questionnaire survey which was self administered to accounting officers in a public university in Malaysia. A total of 53 usable questionnaires were collected out of 80 that were administered. The data was preliminary screened before performing the main analysis. Partial least square structural equation modelling was employed in validating the hypotheses. The findings provide evidence that accounting technologies, competent accounting staff and continuous accounting knowledge creation are potential enablers for disruptive innovative accounting practices. The research provide insight into the relevance of utilizing accounting knowledge technologies in fostering knowledge creation and innovative accounting practices. This paper is one of the first to empirically support the roles of accounting knowledge culture and accounting knowledge creation as accounting response strategy to disruptive innovations. It is recommended that this study be replicated in diverse accounting contexts to further substantiate these claims. 2017 Conference or Workshop Item PeerReviewed application/pdf en http://umpir.ump.edu.my/id/eprint/19088/1/fim-2017-ayodele-Response%20Strategies%20To%20Disruptive%20Innovation%20In%20Accounting1.pdf Ayodele, Freida Ozavize and Liu, Yao and Hasnah, Haron (2017) Response Strategies to Disruptive Innovation in Accounting: Knowledge Perspective. In: 29th Asia Pacific Conference On International Accounting Issue (APC 2017), 5-8 November 2017 , Kuala Lumpur, Malaysia. pp. 1-21..
institution Universiti Malaysia Pahang
building UMP Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Malaysia Pahang
content_source UMP Institutional Repository
url_provider http://umpir.ump.edu.my/
language English
topic HF5601 Accounting
spellingShingle HF5601 Accounting
Ayodele, Freida Ozavize
Liu, Yao
Hasnah, Haron
Response Strategies to Disruptive Innovation in Accounting: Knowledge Perspective
description Employing knowledge lens, this study empirically identifies and examines the impact of potential drivers of innovative accounting practices in a disruptive economy. The research model employed in the study was derived from the systematic integration of past empirical frameworks and findings. Data was collected using questionnaire survey which was self administered to accounting officers in a public university in Malaysia. A total of 53 usable questionnaires were collected out of 80 that were administered. The data was preliminary screened before performing the main analysis. Partial least square structural equation modelling was employed in validating the hypotheses. The findings provide evidence that accounting technologies, competent accounting staff and continuous accounting knowledge creation are potential enablers for disruptive innovative accounting practices. The research provide insight into the relevance of utilizing accounting knowledge technologies in fostering knowledge creation and innovative accounting practices. This paper is one of the first to empirically support the roles of accounting knowledge culture and accounting knowledge creation as accounting response strategy to disruptive innovations. It is recommended that this study be replicated in diverse accounting contexts to further substantiate these claims.
format Conference or Workshop Item
author Ayodele, Freida Ozavize
Liu, Yao
Hasnah, Haron
author_facet Ayodele, Freida Ozavize
Liu, Yao
Hasnah, Haron
author_sort Ayodele, Freida Ozavize
title Response Strategies to Disruptive Innovation in Accounting: Knowledge Perspective
title_short Response Strategies to Disruptive Innovation in Accounting: Knowledge Perspective
title_full Response Strategies to Disruptive Innovation in Accounting: Knowledge Perspective
title_fullStr Response Strategies to Disruptive Innovation in Accounting: Knowledge Perspective
title_full_unstemmed Response Strategies to Disruptive Innovation in Accounting: Knowledge Perspective
title_sort response strategies to disruptive innovation in accounting: knowledge perspective
publishDate 2017
url http://umpir.ump.edu.my/id/eprint/19088/1/fim-2017-ayodele-Response%20Strategies%20To%20Disruptive%20Innovation%20In%20Accounting1.pdf
http://umpir.ump.edu.my/id/eprint/19088/
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score 13.18916