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Determinants and Effectiveness of Knowledge Sharing in CPA Firms: Individual and Firm Level Analysis
Date Issued
2009
Date
2009
Author(s)
Lin, Ching-Chieh
Abstract
The purpose of this dissertation is to explore the determinants and effectiveness of knowledge sharing in CPA firms. From the characteristics of CPA firms, this study investigates factors associating with knowledge sharing at the individual and firm level, respectively. At the individual level, two types of factors were examined: individual factors, and organizational factors. At the firm level, this study also examines the effectiveness of knowledge sharing. A survey method was used as the means of data collection. In addition, a hierarchical linear modeling (HLM) and regression analysis were used to examine these issues.esults are as follows:1) In the individual level analysis, individual factors such as reputation, self-efficacy, openness to experience, reciprocity, and experience are positively related to auditors’ knowledge sharing, while greed is negatively related. Organizational factors including management support and firm network have significant and positive effects on auditors’ knowledge sharing.2) Reputation, self-efficacy, greed, reciprocity, management support and performance evaluation have significant effects on knowledge sharing of auditors holding managerial positions. However, reputation, self-efficacy, openness to experience, reciprocity, experience and firm network are significant determinants for auditors without holding any managerial position.3) In the firm level analysis, it shows that collective efficacy, collective openness to experience, trust, management support and performance evaluation are positively related to knowledge sharing of CPA firms. However, multiple regression and stepwise regression show that trust and management support are significant determinants. After computing standardized regression coefficients and Pearson correlations, trust and management support are more important than others in affecting knowledge sharing.4) The degree of knowledge sharing is positively related to the effectiveness of knowledge sharing in CPA firms. Results are robust when audit quality is a proxy for effectiveness of knowledge sharing.5) Furthermore, this dissertation examines the relative importance of each determinant in affecting the effectiveness of knowledge sharing. Findings indicate that management support and turnover rate are the two most important factors; management support is positively and turnover rate is negatively related to effectiveness of knowledge sharing. he findings of this dissertation may contribute to the literature on knowledge sharing of CPA firms, and have implications for CPA firms in promoting knowledge sharing and its effectiveness.
Subjects
Knowledge sharing
Effectiveness of knowledge sharing
Knowledge management
HLM
CPA firms
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ntu-98-D92722001-1.pdf
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23.32 KB
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Adobe PDF
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