Abstract

PurposeApplying social commitments theory, this paper aims to study the effect of shared responsibility as a structural characteristic of project teams to foster tacit knowledge sharing with the mediating role of affective bonding. Besides, the moderating effect of normative conformity is also examined.Design/methodology/approachThe quantitative method was applied through surveying senior auditors representing 263 audit teams in Vietnam to examine the model.FindingsThis study found that in the joint projects, when team members perceive high shared responsibility for both success and failure, the affective bonding among them are generated. The affective bonding becomes salient to tacit knowledge sharing only when the team members perceive high obligations to conform the general knowledge sharing norms and the serial reciprocity norms.Originality/valueThis study provides the evidence for partial confirmation and expansion of the social commitments theory. The practical takeaways are provided for managers of project-based organizations in the social aspects for facilitating sharing culture.

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