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

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.

The mediation role of the organizational memory in the relationship between knowledge capturing and learning organization

“…The results are also supported by Hernandez's (2003) study, which found a positive relationship between learning organization and knowledge capturing process. In addition, this result corresponding with the study of Nonaka & Takeuchi (1995), Salleh et al (2013) that indicated knowledge capturing as the process collects expertise and knowledge to store it in the organizational memory and using it for continued learning and achieving business innovation. That means, organization repository, the job training, technologies and tools to capture and store knowledge, dialogue among the participants, captures the expert's knowledge in their knowledgebase, and convert employees knowledge to explicit are considered important by the university decision-makers and used as the basis for supporting their decisions regards learning organization and organizational memory.…”

“…Hence, the relationship between knowledge capturing and organizational memory became a key issue to the effectiveness of organizational performance and strategic decision-making (Hatami et al, 2003). Knowledge capturing as the process collects expertise and knowledge to store it in the organizational memory and use it for continued learning and achieving business innovation (Nonaka & Takeuchi, 1995;Salleh et al, 2013). Therefore, Hernandez (2003) mentioned a positive relationship between organizational learning and knowledge capturing process, including the transfer of tacit knowledge to explicit knowledge.…”

Knowledge management practices and systems in county governments in developing countries

“…The supporting role of technology in knowledge management has been highlighted in several studies (García-Álvarez, 2015; Massingham et al , 2018; Salleh et al , 2013). However, it is important that knowledge management practices and systems are premised in a conducive environment.…”

Transferring cognitive apprenticeship to manufacturing process knowledge management system

“…Besides, learning factors such as training and learning opportunities have strong impact on tacit knowledge sharing, while feedback on performance evaluation and ICT know-how and skills have moderate impact (Salleh et al, 2013). A research also indicates there is evidence that presents the use of technologies and applications to support the articulation and flow of tacit knowledge between individuals, and a research direction is pointed out as how is the storage of descriptive tacit knowledge through ICT significant to the process of knowledge codification.…”