The extent of influence of learning factors on tacit knowledge sharing among public sector accountants

Kalsom Salleh (Faculty of Accountancy, Universiti Teknologi MARA, Shah Alam, Malaysia)
Siong Choy Chong (Finance Accreditation Agency, Kuala Lumpur, Malaysia)
Syed Noh Syed Ahmad (Faculty of Accountancy, Universiti Teknologi MARA, Shah Alam, Malaysia)
Syed Omar Sharifuddin Syed Ikhsan (The Perak Religious and Malay Customs Council, Ipoh, Malaysia)

VINE

ISSN: 0305-5728

Publication date: 11 November 2013

Abstract

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.

Keywords

Citation

Salleh, K., Choy Chong, S., Noh Syed Ahmad, S. and Omar Sharifuddin Syed Ikhsan, S. (2013), "The extent of influence of learning factors on tacit knowledge sharing among public sector accountants", VINE, Vol. 43 No. 4, pp. 424-441. https://doi.org/10.1108/VINE-06-2012-0021

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Publisher

:

Emerald Group Publishing Limited

Copyright © 2013, Emerald Group Publishing Limited

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