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Syed Omar Sharifuddin bin Syed Ikhsan

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Training and Learning<br />

opportunities<br />

Job Rotation<br />

Performance Evaluation and<br />

Incentive<br />

Knowledge Transfer<br />

Performance<br />

ICT Skills and know-how<br />

H1: There is a positive relationship between training and learning opportunities<br />

of public sector accountants and knowledge transfer performance.<br />

H2: There is a positive relationship between job rotation of public sector<br />

accountants and knowledge transfer performance.<br />

H3: There is a positive relationship between performance evaluation and<br />

incentive of public sector accountants and knowledge transfer performance.<br />

H4: There is a positive relationship between ICT skills and know-how of public<br />

sector accountants and knowledge transfer performance.

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