This study focuses on the roles of knowledge boundary spanning mechanisms and intellectual capital (human, structural, and relational) in managing knowledge sharing in an IT-specialized shared services centre (IT-SSC) context. Although the literature stresses the growing utilization of the SSC as an outsourcing model, there is a lack of studies that examine the dynamic process of knowledge sharing across the organizational boundaries in this specific business model. Drawing on the literatures on SSC and on cross-boundary knowledge sharing we propose a conceptual framework based on four research propositions that were validated with primary and secondary data. The results suggest that IT-SSCs present high human capital, but encounter challenges developing relational and structural capitals. It also appears that IT-SSC management tends to prefer the utilization of boundary spanners and boundary objects instead of boundary discourses and boundary practices as mechanisms for efficient boundary spanning.
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