Accounting Education, Knowledge Management and Working Capital Management Performance: Evidence from China

Lei Ruan; Chunyan Li

doi:10.12973/ejmste/78279

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Lei Ruan ¹ ^* , Chunyan Li ¹

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¹ School of Business, Northeast Normal University, Changchun 130117, CHINA
^* Corresponding Author

Abstract

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.

Keywords

accounting education
knowledge management
working capital management
internal control

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This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

Article Type: Research Article

https://doi.org/10.12973/ejmste/78279

EURASIA J Math Sci Tech Ed, 2017 - Volume 13 Issue 10, pp. 6823-6836

Publication date: 04 Oct 2017

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How to cite this article

APA

Ruan, L., & Li, C. (2017). Accounting Education, Knowledge Management and Working Capital Management Performance: Evidence from China. Eurasia Journal of Mathematics, Science and Technology Education, 13(10), 6823-6836. https://doi.org/10.12973/ejmste/78279

Vancouver

Ruan L, Li C. Accounting Education, Knowledge Management and Working Capital Management Performance: Evidence from China. EURASIA J Math Sci Tech Ed. 2017;13(10):6823-36. https://doi.org/10.12973/ejmste/78279

AMA

Ruan L, Li C. Accounting Education, Knowledge Management and Working Capital Management Performance: Evidence from China. EURASIA J Math Sci Tech Ed. 2017;13(10), 6823-6836. https://doi.org/10.12973/ejmste/78279

Chicago

Ruan, Lei, and Chunyan Li. "Accounting Education, Knowledge Management and Working Capital Management Performance: Evidence from China". Eurasia Journal of Mathematics, Science and Technology Education 2017 13 no. 10 (2017): 6823-6836. https://doi.org/10.12973/ejmste/78279

Harvard

Ruan, L., and Li, C. (2017). Accounting Education, Knowledge Management and Working Capital Management Performance: Evidence from China. Eurasia Journal of Mathematics, Science and Technology Education, 13(10), pp. 6823-6836. https://doi.org/10.12973/ejmste/78279

MLA

Ruan, Lei et al. "Accounting Education, Knowledge Management and Working Capital Management Performance: Evidence from China". Eurasia Journal of Mathematics, Science and Technology Education, vol. 13, no. 10, 2017, pp. 6823-6836. https://doi.org/10.12973/ejmste/78279