The effects of personal information management capabilities and social-psychological factors on accounting professionals’ knowledge-sharing intentions: Pre and post COVID-19

IF 4.1 3区管理学 Q2 BUSINESS

International Journal of Accounting Information Systems Pub Date : 2021-09-01 DOI:10.1016/j.accinf.2021.100522

Hui Lin, Yujong Hwang

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引用次数: 11

Abstract

Given the increased emphasis on individual factors in knowledge management research, this study proposes a research model that examines the effects of personal information management capabilities and social-psychological factors on the knowledge-sharing intention of accounting professionals. The survey results from 136 accounting professionals reveal that both personal information management capabilities and perceived image can positively influence knowledge-sharing behavior. Conversely, reciprocity and loss of knowledge power do not exhibit a significant role in knowledge-sharing intentions. The comparison analyses between pre- and post-COVID-19 sample groups indicate similar results for the hypothesized relationships while there are notable mean differences in knowledge sharing intention, image and information processing capabilities. This study extends current research by incorporating personal information management capabilities to examine the power of the “individual” in knowledge sharing and offers timely evidence of accounting professionals’ personal knowledge management practices during the period of COVID-19. This study raises implications for researchers and practitioners interested in knowledge management in the accounting profession.

查看原文本刊更多论文

个人信息管理能力和社会心理因素对会计专业人员知识共享意愿的影响:新冠肺炎前后

鉴于知识管理研究越来越重视个体因素，本研究提出了一个研究模型，考察个人信息管理能力和社会心理因素对会计专业人员知识共享意愿的影响。对136名会计专业人员的调查结果显示，个人信息管理能力和感知形象对知识共享行为有正向影响。相反，互惠和知识权力的丧失在知识共享意愿中没有表现出显著的作用。covid -19前和后样本组之间的比较分析表明，假设关系的结果相似，但在知识共享意愿、图像和信息处理能力方面存在显著的平均差异。本研究通过纳入个人信息管理能力来扩展现有研究，以检验“个人”在知识共享中的力量，并及时提供COVID-19期间会计专业人员个人知识管理实践的证据。本研究提出了对会计专业知识管理感兴趣的研究人员和实践者的启示。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

International Journal of Accounting Information Systems Multiple-

CiteScore

9.00

自引率

6.50%

发文量

期刊介绍： The International Journal of Accounting Information Systems will publish thoughtful, well developed articles that examine the rapidly evolving relationship between accounting and information technology. Articles may range from empirical to analytical, from practice-based to the development of new techniques, but must be related to problems facing the integration of accounting and information technology. The journal will address (but will not limit itself to) the following specific issues: control and auditability of information systems; management of information technology; artificial intelligence research in accounting; development issues in accounting and information systems; human factors issues related to information technology; development of theories related to information technology; methodological issues in information technology research; information systems validation; human–computer interaction research in accounting information systems. The journal welcomes and encourages articles from both practitioners and academicians.