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Knowledge sharing in professional accountancy firms : the effects of task complexity and management control system

Phang, M. and Foong, S. Y. 2005, Knowledge sharing in professional accountancy firms : the effects of task complexity and management control system, in Proceedings of the 4th Global Conference on Business and Economic 2005, The Conference, [Oxford, Eng.].

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Title Knowledge sharing in professional accountancy firms : the effects of task complexity and management control system
Author(s) Phang, M.
Foong, S. Y.
Conference name Global Conference on Business and Economic (4th : 2005 : Oxford, England)
Conference location Oxford, England
Conference dates 25-27 June 2005
Title of proceedings Proceedings of the 4th Global Conference on Business and Economic 2005
Editor(s) [Unknown]
Publication date 2005
Conference series Global Conference on Business and Economics
Publisher The Conference
Place of publication [Oxford, Eng.]
Summary Numerous empirical studies on knowledge management have focused on effectiveness of enablers such as organizational structure (Bennett and Gabriel, 1999; Gold et al., 2001), technology (Gold et al., 2001; O’Dell and Grayson, 1998), culture (DeLong and Fahey, 2000; Gupta and Govindarajan, 2000), managerial system (Nonaka, 1994; Sveiby, 1997) and strategy (Bierly and Chakrabarti, 1996; Holsapple and Joshi, 2001) on knowledge sharing. These enablers are organizational infrastructure or mechanism for facilitating the sharing of knowledge in a firm. In knowledge-intensive firms, task complexity and management control systems (MCS) can potentially affect the mode and effectiveness of knowledge sharing. However, these two factors have not been distinctly and explicitly investigated and discussed in literature relevant to the domain of knowledge sharing and management. This study proposes to examine how task complexity and the design of MCS could be the key determinants of the mode and effectiveness of knowledge sharing in professional accounting firms or practices.
Language eng
Field of Research 150105 Management Accounting
HERDC Research category E1.1 Full written paper - refereed
Persistent URL http://hdl.handle.net/10536/DRO/DU:30026378

Document type: Conference Paper
Collection: School of Accounting, Economics and Finance
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