{"title":"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","authors":"Hui Lin, Yujong Hwang","doi":"10.1016/j.accinf.2021.100522","DOIUrl":null,"url":null,"abstract":"<div><p>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.</p></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"42 ","pages":"Article 100522"},"PeriodicalIF":4.1000,"publicationDate":"2021-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.accinf.2021.100522","citationCount":"11","resultStr":"{\"title\":\"The effects of personal information management capabilities and social-psychological factors on accounting professionals’ knowledge-sharing intentions: Pre and post COVID-19\",\"authors\":\"Hui Lin, Yujong Hwang\",\"doi\":\"10.1016/j.accinf.2021.100522\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<div><p>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.</p></div>\",\"PeriodicalId\":47170,\"journal\":{\"name\":\"International Journal of Accounting Information Systems\",\"volume\":\"42 \",\"pages\":\"Article 100522\"},\"PeriodicalIF\":4.1000,\"publicationDate\":\"2021-09-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"https://sci-hub-pdf.com/10.1016/j.accinf.2021.100522\",\"citationCount\":\"11\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"International Journal of Accounting Information Systems\",\"FirstCategoryId\":\"91\",\"ListUrlMain\":\"https://www.sciencedirect.com/science/article/pii/S1467089521000245\",\"RegionNum\":3,\"RegionCategory\":\"管理学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"BUSINESS\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Journal of Accounting Information Systems","FirstCategoryId":"91","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S1467089521000245","RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS","Score":null,"Total":0}
The effects of personal information management capabilities and social-psychological factors on accounting professionals’ knowledge-sharing intentions: Pre and post COVID-19
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.
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.