Naser Khdour

This study investigates the impact of Accounting Knowledge Management (AKM) systems on innovation and performance in UAE organisations, in line with the country's vision to become a global financial hub. By using Structural Equation Modelling (SEM) on data from various UAE firms, the research uncovers a strong positive relationship between knowledge sharing in accounting and both financial and non-financial outcomes, fostering overall organisational innovation. Interestingly, non-financial improvements like customer satisfaction may not always lead directly to financial gains, suggesting a need for UAE firms to find a strategic balance. This study contributes valuable insights to the academic discourse on knowledge management, offering UAE organisations evidence-based recommendations to leverage AKM for sustained innovation and growth. These findings serve as a benchmark for other organisations aiming to optimise knowledge management systems to enhance performance across multiple dimensions.