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Knowledge Collaboration among Tax Professionals through the Lens of a Community of Practice

Author

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  • Nurhidayah Bahar

    (Center for Software Technology and Management, Faculty of Information Science & Technology, The National University of Malaysia, Bangi 43600, Malaysia)

  • Shamshul Bahri

    (Department of Management, Faculty of Business & Economics, University of Malaya, Kuala Lumpur 50603, Malaysia)

  • Zarina Zakaria

    (Department of Accounting, Faculty of Business & Economics, University of Malaya, Kuala Lumpur 50603, Malaysia)

Abstract

This paper presents knowledge collaboration among tax professionals in a tax-knowledge context within Malaysian accounting associations through the conceptual lens of a community of practice. Semi-structured in-depth interviews were conducted with a total of 29 tax professionals. Additionally, data were also gathered from field notes and archival data. The findings revealed that the Malaysian accounting-professional associations reflected a community of practice. Knowledge collaboration occurs among members in this community in order to attain the highest standard of technical and professional competency in tax knowledge and practice. The findings from this study complement and expand previous research on CoP, knowledge management, and collaboration. The findings suggest exploring a better strategy to implement a central repository of knowledge acquired or generated by the members within the community to support the learning lifecycle.

Suggested Citation

  • Nurhidayah Bahar & Shamshul Bahri & Zarina Zakaria, 2022. "Knowledge Collaboration among Tax Professionals through the Lens of a Community of Practice," JRFM, MDPI, vol. 15(10), pages 1-19, September.
    • Handle: RePEc:gam:jjrfmx:v:15:y:2022:i:10:p:439-:d:928032
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    References listed on IDEAS

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    1. Koray Caliskan, 2022. "The Elephant in the Dark: A New Framework for Cryptocurrency Taxation and Exchange Platform Regulation in the US," JRFM, MDPI, vol. 15(3), pages 1-18, March.
    2. Li, Yung-Ming & Jhang-Li, Jhih-Hua, 2010. "Knowledge sharing in communities of practice: A game theoretic analysis," European Journal of Operational Research, Elsevier, vol. 207(2), pages 1052-1064, December.
    3. Gernot Grabher & Oliver Ibert, 2014. "Distance as asset? Knowledge collaboration in hybrid virtual communities," Journal of Economic Geography, Oxford University Press, vol. 14(1), pages 97-123, January.
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