The Role of Knowledge Management, Budget Systems, and Governance in Enhancing Financial Management Performance: Evidence from Chinese Universities
The Role of Knowledge Management, Budget Systems, and Governance in Enhancing Financial Management Performance: Evidence from Chinese Universities

Summary/Abstract: This study aims to develop and examine a conceptual model that integrates Knowledge Management (KM), Budget Management Integrated System (BMIS), and Good Corporate Governance (GCG) to enhance Financial Management Performance (FMP) in Chinese universities. A mixed-methods approach was employed, combining quantitative surveys with in-depth interviews. The quantitative findings reveal that BMIS quality exerts a strong and significant positive effect on FMP, while GCG demonstrates a significant positive influence on BMIS quality. The qualitative results further support these findings by identifying key inefficiencies in BMIS, which collectively hinder effective financial management. Overall, the results underscore the centrality of BMIS in driving financial performance, alongside the more indirect and context-dependent roles of KM and GCG. The integration of quantitative and qualitative findings provides a more comprehensive understanding and offers practical implications for strengthening financial management systems in higher education institutions.

• Details
• Contents