Knowledge Management Enablers and Knowledge Sharing Process

Abstract

In the knowledge based economy era, the success of an organization lies more in its intellectual capital and system capabilities than its physical assets and financial capital. Therefore, professional intellects such as lawyers, doctors, systems analysts, accountants are an important source of intelligence for most organizations. Knowledge Management (KM) in a public sector organization can take advantage the transfer and sharing process of experiences, ideas and expertise of the organization’s professional intellects for the organization’s knowledge assets with the support of information technology. Therefore, this chapter presents the knowledge sharing model that interconnects KM enablers and knowledge sharing process for KM implementation success in the public sector accounting organization in Malaysia. Survey questionnaires were used as the main instrument to collect data from all public sector accountants working in the Accountant General’s Department (AGD) which is an accounting specialist department of the Federal Government in Malaysia. This selected knowledge intensive accounting organization has a large pool of public sector accountants and the core competencies of the organization are to provide timely accounting information and quality accounting services to all agencies of the Federal Government. Therefore, knowledge management (KM) in this case study organization is concerned with the flow of accounting knowledge during the sharing process of public sector accountants and getting value through the knowledge flow for the organizational performance. Since the main task of the AGD is heavily related to accounting process and technology for its financial data integrity, the statistical results of this case study research provide evidence that knowledge sharing technology has a high significant impact on the knowledge sharing performance as compared to other moderate significant factors such as leadership roles to create knowledge sharing culture, ICT skills and know-how of accountants and the ICT infrastructure and software for the accounting information system.