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Behind the scene of knowledge sharing : the impact of task complexity

Phang, Michelle M.S., Foong, Soon-Yau and Sambasivan, Murali 2008, Behind the scene of knowledge sharing : the impact of task complexity, in AFAANZ/IAAER 2008 : Proceedings of the AFAANZ/IAAER Conference, AFAANZ, Carlton, Vic., pp. 1-30.

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Title Behind the scene of knowledge sharing : the impact of task complexity
Author(s) Phang, Michelle M.S.
Foong, Soon-Yau
Sambasivan, Murali
Conference name AFAANZ/IAAER. Conference (2008 : Sydney, N.S.W)
Conference location Sydney, N.S.W
Conference dates 6-8 Jul 2008
Title of proceedings AFAANZ/IAAER 2008 : Proceedings of the AFAANZ/IAAER Conference
Editor(s) [Unknown]
Publication date 2008
Conference series Accounting and Finance Association of Australia and New Zealand and International Association for Accounting Education and Research Conference
Start page 1
End page 30
Total pages 30
Publisher AFAANZ
Place of publication Carlton, Vic.
Keyword(s) knowledge sharing
task complexity
professional competency
Summary Numerous empirical studies on knowledge management have examined the relative effectiveness of various enablers, such as organizational structure, technology, culture, managerial system and strategy for knowledge creation and sharing in organizations. While these studies play a critical role in helping us to appreciate the importance of organizational enablers in knowledge management, they have neglected to examine the possible effects of task complexity on the nature and efficacy of knowledge sharing. This study investigates how task complexity influences the mode and effectiveness of knowledge sharing among professional accountants in Malaysia. In particular, it highlights the relationships between different task dimensions and modes of knowledge sharing, and the impact of knowledge sharing on professional competency. This study adopts a process oriented approach based on Nonaka’s (1994) knowledge sharing model. This study reveals that task complexity is significantly related to knowledge sharing. Tasks carried out by professional accountants vary from repetitive or clearly-defined procedural tasks to unstructured tasks that required professional judgment and expertise for successful task performance. While professional accountants are generally keen to gain access to knowledge databases to source for possible task solutions, they are generally hesitant to share their tacit knowledge by transforming the knowledge into explicit form. The finding suggests that there may be cultural-related factors that inhibit sharing of one’s tacit  knowledge totally and completely. This study also shows the existence of a  significant relationship between knowledge sharing and professional  competency, suggesting that the importance of the internalization mode of  knowledge sharing in sustaining the competitive edge of professional  accountants.
Language eng
Field of Research 150105 Management Accounting
Socio Economic Objective 900199 Financial Services not elsewhere classified
HERDC Research category E1.1 Full written paper - refereed
Persistent URL http://hdl.handle.net/10536/DRO/DU:30019416

Document type: Conference Paper
Collections: Faculty of Business and Law
School of Accounting, Economics and Finance
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Created: Mon, 14 Sep 2009, 13:52:05 EST by Michelle Mee Seong Phang

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