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Information communication technologies (ICTs) an knowledge sharing : the case of professional accountants in Malaysia

Phang, Michelle M.S. and Foong, Soon-Yau 2010, Information communication technologies (ICTs) an knowledge sharing : the case of professional accountants in Malaysia, World journal of science, technology and sustainable development, vol. 7, no. 1, pp. 21-35.

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Title Information communication technologies (ICTs) an knowledge sharing : the case of professional accountants in Malaysia
Author(s) Phang, Michelle M.S.
Foong, Soon-Yau
Journal name World journal of science, technology and sustainable development
Volume number 7
Issue number 1
Start page 21
End page 35
Publisher World Association for Sustainable Development
Place of publication [London, England]
Publication date 2010
ISSN 2042-5945
2042-5953
Keyword(s) ICTs
professional accountants
tacit knowledge
explicit knowledge
knowledge sharing
information communication technologies
Summary Based on the knowledge sharing model by Nonaka (1994), this study examines the relative efficacy of various Information Communication Technologies (ICTs) applications in facilitating sharing of explicit and tacit knowledge among professional accountants in Malaysia. The results of this study indicate that ICTs, generally, facilitate all modes of knowledge sharing. Best-Practice Repositories are effective for sharing of both explicit and tacit knowledge, while internet/e-mail facilities are effective for tacit knowledge sharing. Data warehousing /mining, on the other hand, is effective in facilitating self learning through tacit-to-tacit mode and explicit-to-explicit mode. ICT facilities used mainly for office administration are ineffective for knowledge sharing purpose. The implications of the findings are
discussed.
Language eng
Field of Research 070199 Agriculture, Land and Farm Management not elsewhere classified
Socio Economic Objective 899999 Information and Communication Services not elsewhere classified
HERDC Research category C1 Refereed article in a scholarly journal
HERDC collection year 2010
Copyright notice ©2010, WASD
Persistent URL http://hdl.handle.net/10536/DRO/DU:30028975

Document type: Journal Article
Collections: Faculty of Business and Law
School of Accounting, Economics and Finance
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