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This study aims to investigate how accountants working in a large public sector accounting organization perceive KM implementation issues in their organization. An integrated KM framework that interconnects KM enablers, knowledge sharing process, and organizational performance derived from the literature is proposed and adopted in this study.

The accountants working at the Accountant‐General's Department (AGD) under the Ministry of Finance, Malaysia are selected for an in‐depth study through the use of a self‐reporting questionnaire. The model's validity was confirmed through factor analysis. The data were then analyzed using multiple regression analyses.

The statistical results provide strong support for the KM framework. There are positive effects of KM enablers and knowledge sharing process towards organizational performance. When both the …