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Knowledge sharing culture and performance climate are organizational interventions used by organizations to influence and shape employees’ attitudes and behavior toward knowledge sharing. While each strategy directly influences employees to respond accordingly, the interplay between the incongruent objectives of these two strategies could lead to social dilemmas in knowledge sharing. This study aims to understand social dilemmas in knowledge sharing due to the interaction between knowledge sharing culture and performance climate.

An experimental study using the vignette technique was performed on 240 working adults. ANOVA was conducted to examine the interplay effect between knowledge sharing culture and performance climate on knowledge sharing intention.

Results showed that performance climate moderates the effect of knowledge sharing culture on employees’ knowledge sharing intention. The findings highlight the importance of having goal congruence between knowledge sharing culture and performance climate to minimize the social dilemmas in knowledge sharing.

This study develops a moderation model based on the theory of social dilemma to investigate the interaction between knowledge sharing culture and performance climate and enhance the theoretical validity and exactness of the knowledge sharing literature. The findings from this study provide theoretical insights and practical implications for social dilemmas in knowledge sharing, as well as the foundation for continuous research into knowledge sharing and people management practices that may have a strong influence on employees’ knowledge sharing behavior, attitude and performance.

This study aims to examine the consequences of tax authorities’ use of concession-timing negotiation strategies on tax practitioners and their final proposed offers.

This is an experimental study conducted on tax practitioners using a design of 2 × 1, varying the tax authorities’ negotiation strategy (i.e. concession-gradual and concession-end strategies) across two levels.

The concessionary negotiation strategies adopted by tax authorities influence tax practitioners’ final proposed offers, their perceptions of fairness (i.e. distributive justice and procedural justice) and their aggressiveness of stance in tax audit negotiations.

This experimental study contributes to existing research on tax authority-tax practitioner negotiation models used during tax audits by providing the first evidence that concession timing matters. The study extends the negotiation model to include tax aggressiveness as a new variable and examines the indirect roles of fairness and offers in tax audit negotiations.

The purpose of this paper is to explore the effect of perceived investment in employee development (PIED) on knowledge sharing (KS) behavior by examining the mediating role of psychological capital and moderating role of organizational identification.

Questionnaires were used to collect data from 340 employees from largest MNCs working in Kazakhstan.

The results show that psychological capital mediates the relationship between PIED and knowledge sharing behavior (KSB). Moreover, it was found that organizational identification moderates the association between individuals’ psychological capital and their KSB. The mediated moderation analyses supported the hypothesized model.

This paper contributes to a more complete understanding of how investment in employee development may support or build employees’ psychological capital which in turn facilitates KS.

Organizations send their employees for international assignments so as to develop their international working experiences, their global knowledge and skills. These employees are then expected to return to their home countries (hereof known as repatriates) to share their newly gained knowledge or skills with their colleagues. This practice would benefit the organization's performance to some extent. Nonetheless, past literature had pointed out that many of such repatriates tend to leave their respective organizations as a result of not being able to fully utilize their newly acquired knowledge and skills, which led them to perceive that they were overqualified. This occurrence could lead to a loss of valuable knowledge for their organization. Aiming to address this issue at hand, the current study focuses on examining of the antecedents that could influence these repatriates' knowledge sharing behaviour.

This paper uses a research framework which was developed from three aspects of interest–perceived overqualification, affective commitment and the moderating effect of repatriation support practices on knowledge sharing behaviour of repatriates. Structural model analysis was carried out to assess 152 useable data which were collected from returning corporate repatriates in Malaysia. The SmartPLS 3.0 software was applied.

Repatriates with highly perceived overqualifications tend to exhibit low affective commitment. The impact of their perceived overqualification on knowledge sharing behaviour was fully mediated by their affective commitment. Repatriation support practice was found to strengthen the positive relationship between affective commitment and knowledge sharing behaviour.

The use of the relative deprivation theory showed that the outcome derived from this study could serve as an insight for organizations to understand how those repatriates' perception of overqualification influences their level of affective commitment, and subsequently, the extent to which they share knowledge upon returning.