Knowledge transfer by CPAs in public sector entities: the effects of organizational information consciousness and accountability-oriented factors

This study focuses on the knowledge transfer activities of members of CPA Australia who hold senior and top positions in public sector entities at federal, state or local government levels. Public sector structural reforms towards managerialism, commercialisation, accountability and performance reporting are deemed to have given accounting professionals key roles in their entity’s knowledge management. Through a survey of these CPAs, a description is first provided of their knowledge transfer activities in advising, briefing and training senior colleagues in their entity on a range of technical directives and guidelines arising from government oversight bodies and professional accounting bodies. Then findings are presented on tests of hypothesized relationships between the CPA’s extent of knowledge transfer activities and their organisation’s information-consciousness and accountability-oriented. Information-consciousness variables investigated are: (1) the CPA’s ability to source information from the wider public sector and the accounting profession and (2) the inclusiveness of internal and external parties in the annual report preparation process. Accountability-oriented variables investigated are :(1) the CPA’s role ambiguity in terms of accountability discharge and (2) the accountability-orientation of entity’s systems and procedures. Results of this study provide insights into the knowledge transfer activities of accountants working in various types of public sector entities and presents preliminary evidence of factors influencing this activity.