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

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  • Lin, Hui
  • Hwang, Yujong

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.

Suggested Citation

  • Lin, Hui & Hwang, Yujong, 2021. "The effects of personal information management capabilities and social-psychological factors on accounting professionals’ knowledge-sharing intentions: Pre and post COVID-19," International Journal of Accounting Information Systems, Elsevier, vol. 42(C).
    • Handle: RePEc:eee:ijoais:v:42:y:2021:i:c:s1467089521000245
    DOI: 10.1016/j.accinf.2021.100522
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    References listed on IDEAS

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    Cited by:

    1. da Silva, Filipa Pires & Mosquera, Pilar & Soares, Maria Eduarda, 2022. "Factors influencing knowledge sharing among IT geographically dispersed teams," Technological Forecasting and Social Change, Elsevier, vol. 174(C).
    2. Fábio Albuquerque & Paula Gomes Dos Santos, 2023. "Recent Trends in Accounting and Information System Research: A Literature Review Using Textual Analysis Tools," FinTech, MDPI, vol. 2(2), pages 1-27, April.

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