Journal of Knowledge Management, Economics and Information Technology
While adopting knowledge management can improve firm performance, it is determined by implementing level of management accounting practices. Furthermore, it plays mediating role in the relationship between implementing management accounting practices and firm performance. This paper employs path analysis to investigate causal relationships among the variables. Then it uses procedures suggested by the researcher to examine the mediation of adopting knowledge management. Moreover, this paper utilizes techniques modified from analytic hierarchy process introduced by the researcher to rank contributing levels of adopting knowledge management and implementing management accounting practices to improved firm performance.