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Learning factors of public sector accountants and sharing process of tacit knowledge


Salleh, Kalsom and Syed Ahmad, Syed Noh and Syed Ikhsan, Syed Omar Sharifuddin (2010) Learning factors of public sector accountants and sharing process of tacit knowledge. In: Knowledge Management International Conference 2010 (KMICe2010), 25-27 May 2010, Kuala Terengganu, Malaysia.

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Abstract

Knowledge Management (KM) implementation in the public sector organization can take advantage the sharing process of experiences, ideas and expertise of its professional intellects for the organization’s embedded knowledge assets.The objective of this paper is to investigate the relationship between the learning factors of professional intellects and the sharing process of tacit knowledge in a public sector accounting organization. A survey questionnaire was used to collect data from all public sector accountants working in the accounting specialist department of the Federal Government in Malaysia. Using factor analysis and multiple regression analysis, the empirical result showed that training and learning opportunities provided to public sector accountants has a high significant impact on the sharing performance of tacit knowledge. It was also found that performance evaluation and incentives together with the ICT skills and know-how are the moderately significant learning factors for an effective leveraging of the public sector accountants for the organizational embedded knowledge assets.

Item Type: Conference or Workshop Item (Paper)
Additional Information: ISBN 978-983-2078-40-1 Organized by: UUM College of Art & Sciences, Universiti Utara
Uncontrolled Keywords: Knowledge Management, Sharing Process, Tacit Knowledge, Learning Factors, Public Sector Accountants
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions: College of Arts and Sciences
Depositing User: Mrs. Norazmilah Yaakub
Date Deposited: 03 Jun 2014 08:30
Last Modified: 03 Jun 2014 08:30
URI: http://repo.uum.edu.my/id/eprint/11203

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