The Impact of Accounting Knowledge Management on Improving Institutional Performance in the Greater Amman Municipality

Abstract

The study was designed to explore the influence of accounting knowledge management (AKM) on enhancing institutional performance across various dimensions such as learning and growth, internal processes, customer satisfaction, financial performance, and the strategic dimension within the Greater Amman Municipality. Utilizing a combination of descriptive and inferential analytical approaches, the research targeted the entire cohort of employees working in the financial department, encompassing financial managers, department heads, accountants, and auditors, amounting to a total of 244 individuals. To fulfill the study’s aims, 200 questionnaires were disseminated, out of which 156 were returned and deemed valid for analysis, marking a substantial response rate of 78%. The findings of the study were quite revealing, indicating that all aspects of accounting knowledge management attained high levels of relative importance. Similarly, each dimension of institutional performance was also deemed to hold significant importance. Crucially, the study unveiled a positive correlation between the implementation of AKM and the enhancement of institutional performance within the Greater Amman Municipality. It was further discerned that the application of AKM concepts played a substantial role in the amelioration of institutional performance. One of the pivotal recommendations emerging from the study emphasized the need for the Greater Amman Municipality to augment its focus on generating accounting knowledge. The study advocates for the adoption of modern management methodologies that foster teamwork, cooperation, and active employee participation in conferences and meetings, to enhance knowledge generation and application within the organization.