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primary topic: A novel accounting knowledge sharing system: A conceptual framework

A novel accounting knowledge sharing system: A conceptual framework
type: AcademicArticle
type: Article
abstract: The factors which facilitate knowledge sharing in accounting functions as exchange systems are currently not well grasped in literature. This study aimed to identify and integrate these factors to develop a novel holistic accounting knowledge sharing (AKS) conceptual framework to guide empirical testing of knowledge sharing in the accounting unit of a university. The methodological approach employed is grounded on the integration of past empirical findings, theories, and interpretation of the authors. The outcome of the study revealed that identified accounting knowledge sharing enablers (AKSE) and accounting knowledge sharing processes (AKSP) as factors might have combined effect on the accounting knowledge sharing outcome (AKSO). Besides, prioritizing common task drive, which may be financially or non-financially inclined above other task drives (TD) can encourage knowledge sharing in accounting context. This study is significant as it informs managers and provides direction for future researchers on knowledge sharing mechanisms in diverse accounting contexts.
date: 2017
volume: 28
issue: 3
is part of: International Journal of Information and Management Sciences
status: peerReviewed
status: published
author list: authors
type: EPrint
type: ArticleEPrint
is part of: repository

Tamkang University
type: Organization

International Journal of Information and Management Sciences
type: Collection
issn: 10171819

Ozavize F. Ayodele
type: Person
given name: Ozavize F.
family name: Ayodele

Hasnah B. Haron
type: Person
given name: Hasnah B.
family name: Haron

Liu Yao
type: Person
given name: Liu
family name: Yao

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primary topic: A novel accounting knowledge sharing system: A conceptual framework