THE ROLE OF KNOWLEDGE MANAGEMENT PRACTICES IN ENCOURAGING EMPLOYEE PRODUCTIVITY ACCOUNTING

Abstract

This study aims to examine knowledge management practices in the Indonesian culinary industry, analyze the impact of these practices on the productivity of accounting staff, and identify viable strategies for improving knowledge management. In this study, an online survey was conducted to collect information from 169 Indonesian culinary enterprises. Accounting staff productivity and knowledge management procedures are two important variables that the authors measured using established indicators from the literature. To test the structural relationship between these variables and validate the model, the data were analyzed using the PLS-SEM method. The results indicate that all components of knowledge management practices – knowledge reuse, connections between internal and external sources, knowledge transfer, and lifelong learning – have a significant positive impact on the development of concepts related to knowledge management practices. In addition, knowledge management practices have a positive and significant impact on accounting staff productivity, as evidenced by the quality of financial reports, user satisfaction, improved organizational image, and perceptions of accurate and fair accounting information. The growing attention to the Indonesian culinary industry has significant implications for it, especially regarding the importance of effective knowledge management strategies to improve accounting productivity. To gain stakeholder support, organizations need to prioritize human resource development, ensure greater transparency of accounting information, and integrate knowledge management into their overall business strategy. Therefore, this study will significantly advance the understanding of knowledge management in the restaurant industry. It is unique in that it focuses on the food industry and contributes to the development of knowledge management in developing countries.