<![CDATA[Research Aims: The objective of this study is to examine the relationship between Strategic Management Accounting (SMA) information, Knowledge Management (KM), and the performance of Malaysian hospitals. Design/methodology/approach: A survey is employed, and data is collected using self- administered questionnaires. Responses from 95 Malaysian private hospitals were analysed using Partial Least Squares (PLS) 3.0. Research Findings: The findings indicate that SMA information positively affects performance, and KM mediates the relationship between SMA information and interpretation. Theoretical Contribution/Originality: This study utilised the Resource-Based View (RBV) theory to explain SMA information as a resource and KM as a capability that impacts the competitive advantage of organisations. This study contributes to the line of literature on SMA information and KM in the healthcare sector. Managerial Implication in the South East Asian Context: Findings of this study can be used by managers to improve SMA information and KM in their organisations. Research limitation & Implications: Firstly, the data were collected from a single sector, the healthcare sector, in a developing economy and focused on hospitals. It may be inappropriate for the results of this study to be used for other sectors, such as industrial sectors or in other countries. Secondly, the results from path analysis do not explain for sure how these independent variables influence the dependent variables. Although the path analysis can reveal the significant relationships between the independent and dependent variables, it is insufficient to provide subjective information that may need to be addressed using a qualitative method.]]>
