Knowledge management practices and sustainability reporting: the mediating role of intellectual capital

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dc.contributor.authorKyeyune Nakyeyune, Gorrettie
dc.contributor.authorBananuka, Juma
dc.contributor.authorTumwebaze, Zainabu
dc.contributor.authorKezaabu, Saphurah
dc.date.accessioned2022-11-13T18:33:50Z
dc.date.available2022-11-13T18:33:50Z
dc.date.issued2022
dc.description.abstractThis study’s aim is twofold: First, to establish the relationship between intellectual capital, knowledge management practices and sustainability reporting practices; second, to examine the mediating role of intellectual capital in the relationship between knowledge management practices and sustainability reporting practices. Design/methodology/approach – This study is cross-sectional and uses a questionnaire survey of accountants in the financial services firms in Uganda. The data were analyzed using Statistical Package for Social Sciences and MediGraph program (Excel version). Findings – Results indicate that intellectual capital and knowledge management practices are significantly related to the sustainability reporting practices among financial services firms in Uganda. Also, intellectual capital mediates the relationship between knowledge management practices and sustainability reporting practices. Originality/value – Using perceptions, this study demonstrates how internal resources and capabilities can promote sustainability reporting in financial services firms in developing countries. Specifically, this study provides first time evidence on the mediating role of intellectual capital in the relationship between knowledge management practices and sustainability reporting practices.en_US
dc.identifier.citationNakyeyune, GK, Bananuka, J., Tumwebaze, Z., & Kezaabu, S. (2022). Knowledge management practices and sustainability reporting: the mediating role of intellectual capital. Journal of Money and Business , (ahead-of-print). DOI 10.1108/JMB-06-2022-0032en_US
dc.identifier.other10.1108/JMB-06-2022-0032
dc.identifier.urihttps://nru.uncst.go.ug/handle/123456789/5212
dc.language.isoenen_US
dc.publisherJournal of Money and Businessen_US
dc.subjectSustainability reporting practicesen_US
dc.subjectKnowledge management practicesen_US
dc.subjectIntellectual capitalen_US
dc.subjectFinancial services firmsen_US
dc.subjectUgandaen_US
dc.titleKnowledge management practices and sustainability reporting: the mediating role of intellectual capitalen_US
dc.typeArticleen_US
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