Tacit knowledge sharing in small audit firms and audit quality inputs: the antecedent effect of auditors’ social capital

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ibrahim Emair Albawwat
Keyword(s):  
Social Capital ◽  
Knowledge Sharing ◽  
Tacit Knowledge ◽  
Structural Equation ◽  
Audit Quality ◽  
Driving Forces ◽  
Content Type ◽  
Audit Firm ◽  
Audit Firms ◽  
Tacit Knowledge Sharing

Purpose Drawing on the International Auditing and Assurance Standards Board (IAASB) audit quality framework and related knowledge management literature, this study aims to examine the influence of tacit knowledge sharing on audit quality inputs within small audit firms’ realm. It also investigated auditors’ social capital antecedent effect via tacit knowledge sharing on audit quality inputs. Design/methodology/approach An integrated model was developed to depict the study constructs’ relationships. The model was then tested using the partial least squares structural equation modelling based on data collected from auditors belonging to small audit firms in Jordan. Findings The results indicate that tacit knowledge sharing influences positively the auditors’ values, ethics, attitudes, experiences, skills and knowledge (i.e. audit quality inputs). This finding implies that active tacit knowledge sharing within a small audit firm is a strong driver for audit quality through improving its inputs. The results also demonstrate that structural, relational and cognitive social capital indirectly affect audit quality inputs through tacit knowledge sharing. Accordingly, social capital can be viewed as an audit firm resource that can smooth auditors’ tacit knowledge-sharing progress. Originality/value The IAASB encourages audit firms to explore ways to boost audit quality. This study offers empirical evidence on the influence of tacit knowledge sharing on audit quality inputs as a way to boost audit quality. It also offers insights into the value of social capital dimensions and indicates the driving forces to make auditors willing to engage in tacit knowledge sharing and, as a result, improve audit quality inputs.

Evaluating the role of social capital, tacit knowledge sharing, knowledge quality and reciprocity in determining innovation capability of an organization

2019 ◽  
Vol 23 (6) ◽  
pp. 1105-1135 ◽  
Author(s):  
Anirban Ganguly ◽  
Asim Talukdar ◽  
Debdeep Chatterjee
Keyword(s):  
Social Capital ◽  
Knowledge Management ◽  
Knowledge Sharing ◽  
Tacit Knowledge ◽  
Innovation Capability ◽  
Content Type ◽  
Primary Survey ◽  
Knowledge Quality ◽  
Tacit Knowledge Sharing

Purpose Knowledge sharing has become an integral part of organizations’ business strategies, along with aiding organizations to grow and innovate in the market, and gain competitive advantage. This paper aims to concentrate on the role of tacit knowledge sharing in fostering innovation capability of an organization. Specifically, the study considers social capital (relational, cognitive and structural) as an important precursors to tacit knowledge sharing, which in turn, influences innovation capability of an organization. The study further discusses the role that knowledge reciprocation plays in successful tacit knowledge sharing. The relation between knowledge quality and innovation capability is also discussed in the paper. Design/methodology/approach The investigation started with a review of extant literature in the field of knowledge sharing and innovation to derive a set of constructs. A set of hypotheses was developed based on the identified constructs, which was subsequently validated through a primary survey based on a structured questionnaire on a sample size of 190 respondents from the Indian industrial domain. The survey responses were subsequently analysed using the statistical technique of structural equation modeling and conclusions were drawn from the findings. Additionally, careful attention was paid in eliminating the common method bias, which is often associated with a primary survey. Findings A set of six hypotheses were derived based on the identified constructs and were subsequently validated. While validating the hypotheses, it was observed that while knowledge reciprocity, relational social capital and cognitive social capital was positive associated with tacit knowledge sharing, structural social capital did not have a significant effect on the same. Additionally, it was also observed that both tacit knowledge sharing and the quality of knowledge were positively associated with innovation capability. Practical implications The present day business marked by intense competition requires firms to be more aware of their innovative capabilities. Effective sharing of knowledge or information can be deemed as a vital component in achieving this objective. Organizations that practice and nurture innovation activities can use the findings of the current study as a part of their knowledge management strategy. In addition to using the explicit knowledge, which are structured in nature, organizations can also start using tacit knowledge to harness their innovation potential – and the findings from the current study can act as a motivational tool for them to do so. Originality/value Although there is a growing body of literature concerning the role of knowledge management in innovation, there still a dearth in discussing the role of tacit knowledge sharing in exploiting the innovation capability of an organization. The main discussion of this paper brings together a set of important constructs that exhibits the significant role that tacit knowledge sharing plays in determining the innovation capability of an organization. Furthermore, it tries to marry the concepts of social capital and tacit knowledge sharing with innovation capability, therefore adding significantly to the body of literature in knowledge management as well as innovation.

Tacit knowledge sharing and creative performance: a transformative learning perspective

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Neethu Mohammed ◽  
T.J. Kamalanabhan
Keyword(s):  
Transformative Learning ◽  
Knowledge Sharing ◽  
Tacit Knowledge ◽  
Structural Equation ◽  
Positive Association ◽  
Equation Modeling ◽  
Information Technology Industry ◽  
Creative Performance ◽  
Content Type ◽  
Tacit Knowledge Sharing

Purpose The purpose of this paper is to examine the relationship between tacit knowledge-sharing and creative performance of employees from a transformative learning perspective. Design/methodology/approach This paper uses Structural Equation Modeling to analyze data collected from 440 employees working in Information Technology industry, using a survey-based questionnaire. Findings The dimensions of tacit knowledge-sharing - tacit knowledge-seeking and tacit knowledge-contribution, positively affect employees' creative performance. Further, an individual’s bisociative cognitive style reinforces the positive association between tacit knowledge-sharing and employee creativity. Originality/value The study contributes to the field of knowledge management by using a new theoretical lens, Transformative Learning Theory, to examine how tacit knowledge-sharing adds value to knowledge workers in terms of enhancing their creativity.

scholarly journals The Effect of Social Capital on Tacit Knowledge-Sharing Intention: The Mediating Role of Employee Vigor

SAGE Open ◽  
2020 ◽  
Vol 10 (3) ◽  
pp. 215824402094572
Author(s):  
Yang Cai ◽  
Youming Song ◽  
Xia Xiao ◽  
Wendian Shi
Keyword(s):  
Social Capital ◽  
Knowledge Sharing ◽  
Tacit Knowledge ◽  
Structural Equation ◽  
Equation Modeling ◽  
Physical Strength ◽  
Mediating Role ◽  
Tacit Knowledge Sharing ◽  
The Impact

The role of social capital in predicting knowledge sharing has received considerable attention in research. However, very limited research has investigated the mechanisms mediating this relationship. To address this important gap in knowledge, the purpose of this study was to examine employee vigor as a psychological mechanism mediating the effect of social capital on tacit knowledge-sharing intention. Data collected from 209 employees in multiple industries in China were empirically tested by using structural equation modeling analysis. The results show that social capital positively affects emotional energy, which then positively influences the intention to share tacit knowledge. However, neither physical strength nor cognitive liveliness mediates the path through which social capital impacts tacit knowledge-sharing intention. Our research findings unpack the impact mechanism of social capital on tacit knowledge-sharing intention, and provide practical insights into how to use social capital to facilitate employees to share tacit knowledge in organizations.

Does political self-disclosure in social media hamper tacit knowledge sharing in the workplace?

2020 ◽  
Vol 50 (3) ◽  
pp. 513-530
Author(s):  
Diaz Satriavi Yudhistira ◽  
Dedy Sushandoyo
Keyword(s):  
Social Media ◽  
Knowledge Sharing ◽  
Tacit Knowledge ◽  
Indirect Effect ◽  
Structural Equation ◽  
Online Survey ◽  
Cross Sectional ◽  
Self Disclosure ◽  
Content Type ◽  
Tacit Knowledge Sharing

Purpose The purpose of this is to explore recipients’ reactions to co-workers’ political self-disclosure on social media and their willingness to share tacit knowledge with the disclosers. The paper aims to understand whether political self-disclosure with dissimilar value and negative valence hampers tacit knowledge sharing among co-workers in a workplace setting. Design/methodology/approach This study applies an online survey combined with the experimental vignette methodology approach to collect respondent data. Further, the study uses the partial least squares-structural equation modelling method to analyse the 144 collected responses. Findings This study suggests that perceived content negativity towards co-workers’ political self-disclosure has a weak and significant indirect effect on recipients’ willingness to share tacit knowledge, and that perceived value dissimilarity has an insignificant indirect effect on recipients’ willingness to share tacit knowledge. Research limitations/implications This study is a cross-sectional research that was conducted at a public organisation, with a limited number of samples and non-probabilistic sampling method. Thus, the results of this study may be subject to bias, and the generalizability of the findings should be taken into consideration. Practical implications Although this study shows that political self-disclosure does not likely affect tacit knowledge sharing, senior management of an organisation is encouraged to educate their employees about the potential consequences of self-political disclosure embedded in information employees post in social media. The posted information may attract positive or negative perceptions from the recipient to the discloser. Therefore employees are expected to use social media properly and minimise the possibility of posting something that might trigger a negative perception or emotion from their co-workers. Originality/value Sharing topics related to political self-disclosure on social media potentially hampers tacit knowledge sharing in organisations and is relatively rare in the knowledge management literature. In particular, the existing literature bases its studies on private sector organisations. Furthermore, the empirical evidence of this study is based on an Indonesian public sector organisation, which is also relatively rare in the literature.

Leaving a joint audit system: conditional fee reductions

2014 ◽  
Vol 29 (2) ◽  
pp. 131-152 ◽  
Author(s):  
Claus Holm ◽  
Frank Thinggaard
Keyword(s):  
Audit Quality ◽  
Theory Development ◽  
Future Research ◽  
Research Approach ◽  
Content Type ◽  
Audit Firm ◽  
Audit System ◽  
Interaction Terms ◽  
Audit Firms ◽  
Audit Fee

Purpose – The authors aim to exploit a natural experiment in which voluntary replace mandatory joint audits for Danish listed companies and analyse audit fee implications of using one or two audit firms. Design/methodology/approach – Regression analysis is used. The authors apply both a core audit fee determinants model and an audit fee change model and include interaction terms. Findings – The authors find short-term fee reductions in companies switching to single audits, but only where the former joint audit contained a dominant auditor. The authors argue that in this situation bargaining power is more with the auditors than in an equally shared joint audit, and that the auditors' incentives to offer an initial fee discount are bigger. Research limitations/implications – The number of observations is constrained by the small Danish capital market. Future research could take a more qualitative research approach, to examine whether the use of a single audit firm rather than two has an effect on audit quality. The area calls for further theory development covering audit fee and audit quality in joint audit settings. Practical implications – Companies should consider their relationship with their auditors before deciding to switch to single auditors. Fee discounts do not seem to reflect long-lasting efficiency gains on the part of the audit firm. Originality/value – Denmark is the first country to leave a mandatory joint audit system, so this is the first time that it is possible to study fee effects related to this.

Impact of organizational culture and computer self-efficacy on knowledge sharing

2015 ◽  
Vol 115 (4) ◽  
pp. 590-611 ◽  
Author(s):  
Zhen Shao ◽  
Tienan Wang ◽  
Yuqiang Feng
Keyword(s):  
Organizational Culture ◽  
Knowledge Sharing ◽  
Tacit Knowledge ◽  
Self Efficacy ◽  
Enterprise Systems ◽  
Content Type ◽  
Knowledge Sharing Behavior ◽  
Tacit Knowledge Sharing ◽  
Sharing Behavior ◽  
Computer Self Efficacy

Purpose – The purpose of this paper is to examine the impact mechanism of organizational culture (OC) on Enterprise Resource Planning (ERP) user’s explicit and tacit knowledge-sharing behavior in the context of enterprise systems usage. Design/methodology/approach – Drawing from social cognitive theory, the authors developed a comprehensive model that integrates OC, computer self-efficacy and employees’ knowledge-sharing behaviors. In total, 343 valid questionnaires were collected from ERP users of 115 firms and structural equation modeling technique was used to test the model. Findings – Empirical results suggest that hierarchical culture that focusses on efficacy and uniformity is positively related with employees’ explicit knowledge sharing; group culture that focusses on trust and belonging is positively related with employees’ tacit knowledge sharing, and their relationship is fully mediated by employees’ computer self-efficacy. In addition, computer self-efficacy also partially mediates the relationship between rational culture and employees’ knowledge sharing. Practical implications – This study provides guidelines for top managers to enhance employees’ computer self-efficacy and facilitate employees’ knowledge-sharing behavior by developing appropriate type of OC. Originality/value – This study unpacks the mediating mechanism between OC and knowledge sharing, and contributes to the academic research of knowledge management in the context of enterprise systems assimilation.

Emotional intelligence and innovative work behaviour in knowledge-intensive organizations: how tacit knowledge sharing acts as a mediator?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Shehla Malik
Keyword(s):  
Emotional Intelligence ◽  
Knowledge Sharing ◽  
Tacit Knowledge ◽  
Content Type ◽  
Mediating Role ◽  
Tacit Knowledge Sharing ◽  
Innovative Work ◽  
Knowledge Intensive Organizations ◽  
Innovative Work Behaviour ◽  
Knowledge Intensive

Purpose This study aims to examine the underlying process through which emotional intelligence impacts employees’ innovative work behaviour by testing the mediating role played by tacit knowledge sharing in organizations. The direct and indirect effects of emotional intelligence on innovative work behaviour of employees were explored. Design/methodology/approach A structured survey questionnaire was used to collect data from 171 full-time employees of five high-tech knowledge-intensive organizations located in India. The hypotheses were tested using partial least squares structural equation modelling. Findings The results revealed that emotional intelligence had a direct positive impact on tacit knowledge sharing and innovative work behaviour of employees. Similarly, tacit knowledge sharing positively influenced innovative work behaviour. The study further showed that the relationship between emotional intelligence and innovative work behaviour was partially mediated by tacit knowledge sharing. Practical implications To enhance innovative behaviour at work, organizations should concentrate on building the emotional competencies of its employees to increase their emotional intelligence level through suitable training programs. Besides, organizations should also focus on shaping a knowledge-sharing culture by building systems and processes through which free exchange of tacit knowledge among employees can be promoted to enhance their innovative work behaviour. Originality/value This study contributes to the existing pool of knowledge by demonstrating the unexplored effect of emotional intelligence on innovative work behaviour via the mediating role of tacit knowledge sharing. It also advances current literature on emotional intelligence, tacit knowledge sharing and innovative work behaviour by discussing useful theoretical implications of the findings.

Cross-country findings on tacit knowledge sharing: evidence from the Brazilian and Indonesian IT workers

2019 ◽  
Vol 23 (4) ◽  
pp. 742-762 ◽  
Author(s):  
Renata Borges ◽  
Monica Bernardi ◽  
Renata Petrin
Keyword(s):  
Knowledge Sharing ◽  
Sample Size ◽  
Tacit Knowledge ◽  
Small Sample ◽  
Mediation Effect ◽  
Survey Method ◽  
Content Type ◽  
Tacit Knowledge Sharing ◽  
Cross Country ◽  
It Workers

Purpose The purpose of this paper is to compare the factors that can influence the tacit knowledge sharing (KS) in two different cultures by investigating information technology professionals (IT) in Brazil and Indonesia. Design/methodology/approach A survey method was used and a standard questionnaire was applied. The sample size comprised 115 respondents from Brazil and 86 participants from Indonesia. A partial least squares analysis was used to assess the structural and confirmatory models and test the hypotheses. Findings The results indicate that, in both cultures, IT workers who are committed to the organization are more likely to engage in tacit KS behavior. Similarly, strong social ties play an important role in the willingness to share tacit knowledge. Also, there are major differences between the organizational cultures; for instance, whereas Brazilians seem to be influenced by team-oriented cultures, Indonesians seem to be indifferent. Research limitations/implications Limitations include the small sample size as only two cultures were chosen to assess the differences and the representation of just one professional category (IT). Originality/value This paper provides theoretical contributions as the literature lacks a macro-level analysis on the KS comparison between countries. The results advance the comprehension of tacit KS phenomenon by testing in a cross-country comparison the mediation effect of organizational commitment. To practitioners, this research presents important empirical contributions indicating how organizational culture, social environment, personality traits and employee commitment impact an individual’s willingness to share tacit knowledge with their coworkers.

The influence mechanism of rewards on knowledge sharing behaviors in virtual communities

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Nan Wang ◽  
Jielin Yin ◽  
Zhenzhong Ma ◽  
Maolin Liao
Keyword(s):  
Intrinsic Motivation ◽  
Knowledge Sharing ◽  
Tacit Knowledge ◽  
Self Efficacy ◽  
Virtual Communities ◽  
Explicit Knowledge ◽  
Virtual Community ◽  
Content Type ◽  
Integrated Framework ◽  
Tacit Knowledge Sharing

Purpose The purpose of this paper is to explore the effects of organizational rewards on two forms of knowledge sharing – explicit knowledge sharing and tacit knowledge sharing in virtual communities, and further to explore the mediating effect of intrinsic motivation on the effect of virtual community rewards on implicit knowledge sharing. Design/methodology/approach Based on relevant knowledge sharing theories, this study develops an integrated framework to explore virtual community rewards and tacit and explicit knowledge sharing in a virtual context. This study then collected data from 429 virtual community users in four virtual communities via an online survey. Hierarchical regression analyzes were used to test the proposed research model. Findings The results of this study show that virtual rewards have a significantly positive linear relationship with explicit knowledge sharing but have an inverse U-shape relationship with tacit knowledge sharing in virtual communities. In addition, intrinsic motivations including enjoyment and self-efficacy mediate the relationship between rewards and tacit knowledge sharing. Practical implications This study suggests more virtual community rewards may not always lead to more tacit knowledge sharing. Instead, too many rewards may weaken the motivation for tacit knowledge sharing. Knowledge management practitioners should make full use of the positive impact of self-efficacy and enjoyment to set up appropriate reward incentives to encourage knowledge-sharing, in particular, tacit knowledge sharing and to better manage virtual communities. Originality/value This study explores knowledge-sharing behavior in virtual communities, an important step toward more integrated knowledge-sharing theories. While online communities have become increasingly important for today’s knowledge economy, few studies have explored knowledge and knowledge sharing in a virtual context and this study helps to bridge the gap. In addition, this study develops an integrated framework to explore the mechanism through which virtual community rewards affect knowledge sharing with intrinsic motivation mediating this relationship in online communities, which further enriches the understanding on how to use virtual rewards to motivate knowledge sharing behaviors in the virtual context.

Exploring influencing factors of offline knowledge service transactions on an online-to-offline knowledge-sharing economy platform

2020 ◽  
Vol 24 (8) ◽  
pp. 1777-1795
Author(s):  
Changyu Wang ◽  
Jinming Mei ◽  
Jiaojiao Feng
Keyword(s):  
Knowledge Sharing ◽  
Tacit Knowledge ◽  
Design Methodology ◽  
Sharing Economy ◽  
Objective Data ◽  
Content Type ◽  
Online Transactions ◽  
Knowledge Service ◽  
New Public ◽  
Tacit Knowledge Sharing

Purpose Online-to-offline (O2O) knowledge-sharing economy platforms have emerged as a new public channel for matching up knowledge providers with knowledge seekers. It can facilitate offline provision and consumption of high-quality tacit knowledge around a topic upon online search and payment (called offline knowledge service transaction). However, limited research investigated this new knowledge-sharing phenomenon in the field of knowledge management (KM). The purpose of this paper is to enrich KM literature by developing a theoretical model to explore determinants of offline knowledge service transactions via O2O knowledge-sharing economy platforms from both quality and price perspectives. Design/methodology/approach The model was tested with objective data crawled from Zaihang – a leading O2O knowledge-sharing economy platform in China. Findings The results show that, in the context of O2O knowledge-sharing economy, transactions of an offline knowledge service are positively related to its provider’s popularity, but negatively related to the price. Moreover, knowledge seekers are more likely to accept and purchase a high-priced service of a knowledge topic with a higher overall review score and supplied by a provider with lower popularity and shorter response time. However, the length of offline knowledge service has no significant association with its transactions. Originality/value This study contributes to KM literature through investigating a new phenomenon of tacit knowledge sharing (including provision and consumption) in the context of O2O service and the sharing economy. The results give implications for knowledge providers and platform managers to facilitate online transactions of offline knowledge services.

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