Purpose – This study aims to investigate the extent of influence of learning factors on tacit knowledge sharing among the public sector accountants. Design/methodology/approach – A model comprising six learning factors and their conjectured relationships with tacit knowledge sharing was derived from literature review. A self‐administered questionnaire was developed and used to collect data from 203 accountants employed by the Accountant‐General's Department (AGD) in Malaysia. Factor analysis was employed to confirm the model's validity, after which the hypotheses formulated were tested using multiple regression analysis. Findings – Learning factors such as training and learning opportunities have strong impact on tacit knowledge sharing, while feedback on performance evaluation, and information and communications technology (ICT) know‐how and skills have moderate impact. Job rotation does not show any significant impact on tacit knowledge sharing. Research limitations/implications – This paper contributes to the development of a replicable model for assessing the extent of influence of learning factors on tacit knowledge sharing, particularly in a public sector organization which has an agenda to adopt KM. However, generalizability could be an issue since this research was conducted on one public organization only. Further, the analysis was based solely on accountants' views. Practical implications – As a knowledge node of public sector accounting knowledge and practice, the results suggest that the AGD should focus on the significant learning factors in order to leverage its accountants' tacit knowledge. This could facilitate the initial efforts of the AGD's KM implementation in terms of maintaining and growing its knowledge assets for better organizational performance. Originality/value – This study filled the gap in mainstream literature by providing information on KM implementation in a public sector accounting organization.
VINE – Emerald Publishing
Published: Nov 8, 2013
Keywords: Knowledge management; Tacit knowledge; Knowledge sharing process; Learning factors; Public sector accountants
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