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

conference contribution
posted on 2005-01-01, 00:00 authored by Mee Seong Phang, S Foong
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.

History

Event

Global Conference on Business and Economic (4th : 2005 : Oxford, England)

Publisher

The Conference

Location

Oxford, England

Place of publication

[Oxford, Eng.]

Start date

2005-06-25

End date

2005-06-27

Language

eng

Publication classification

E1.1 Full written paper - refereed

Title of proceedings

Proceedings of the 4th Global Conference on Business and Economic 2005

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