Accounting Education, Knowledge Management and Working Capital Management Performance: Evidence from China
Lei Ruan 1  
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School of Business, Northeast Normal University, Changchun 130117, CHINA
Lei Ruan   

School of Business, Northeast Normal University, Changchun 130117, China
Online publish date: 2017-10-04
Publish date: 2017-10-04
EURASIA J. Math., Sci Tech. Ed 2017;13(10):6823–6836
With the advent of the era of knowledge economy, skills training, knowledge acquirement and management are increasingly combined with business management practices. There is preliminary evidence show that the education, learning and management of accounting knowledge have a significant correlation with the enterprise performance. Based on the theory of accounting education and knowledge management, this paper investigates the influence of internal control on the performance of working capital management from the perspective of internal control acquisition, direct learning and indirect learning. The empirical study on China’s capital market shows that with the improvement of accounting education and knowledge management, the quality of internal control of enterprises will also be improved, furthermore, the performance of working capital management will be obviously improved. The conclusion of this paper not only enriches the literature in the field of accounting education and knowledge management, but also provides the crucial evidence that how Chinese enterprise can improve the rationality and scientificity of working capital management decision.
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