جستجوی مقالات مرتبط با کلیدواژه "knowledge sharing" در نشریات گروه "حسابداری"

Due to the constant changes in the auditing field, it is crucial to continuously share knowledge as a means of improving internal auditing processes. This process is essential in enhancing the quality and performance of auditing firms. This study aims to identify the factors that affect knowledge sharing in auditing firms and assess their relationship with the level of knowledge sharing among auditors.  Influential factors in knowledge sharing were identified through interviews, and a questionnaire was subsequently designed. The questionnaire's validity and reliability were evaluated using a pre-test sample. Data was then collected using the questionnaire, which utilized a 5-point Likert scale spectrum. The sample comprised 372 auditors, and the research period was in 2022. Structural equation modelling was used to analyze the relationship between the identified factors and knowledge sharing.  The research findings indicate a significant and positive relationship between demographic factors, such as age, education, and rank of the institution of employment, with knowledge sharing. Moreover, Technical aspects and knowledge exchange, such as improving the institution's international professional relationships, mitigating the negative effects of competition among auditing organizations to promote knowledge sharing, enhancing knowledge communication among auditing institutions in specific geographic regions, increasing educational resources and the capacity for transferring auditing knowledge, and improving the quality of technical discussions and idea exchange within the service area, all contribute to boosting knowledge sharing. Additionally, by elevating public awareness and the organizational atmosphere, through  the widespread acceptance of knowledge sharing, the institution's management's focus on knowledge sharing, institutional support, equitable resource distribution, and ensuring auditors' access to knowledge resources in alignment with their work execution, will further augment auditors' knowledge sharing.

One of the most important issues in companies listed on the Stock Exchange is always improving and enhancing the performance and increasing the productivity of employees and the organization. This research aims to investigate the increase of effectiveness and efficiency through producing, sharing, and transferring knowledge among employees.

The statistical population of the research is employees of companies listed on the Tehran Stock Exchange. A simple random sampling method was used to calculate the sample size. For data collection, the field research method and data collection tool was a standard questionnaire according to Terry Kim et al (2013). This research is descriptive in terms of its purpose. In this research, to investigate the research model, the structural equation method was used with SmartPLS 3, and then the path coefficients and their significance were analyzed.

The research results showed that structural, relational and structural social capital has a positive and significant effect on knowledge sharing. Also, structural, relational and cognitive social capital has a positive and significant effect on knowledge sharing, and knowledge sharing also has a positive and significant effect on organizational performance.

Originality: 

The development and expansion of knowledge in the organization requires attention to social capital. Dimensions of social capital, including structural and relational capital, are effective in increasing productivity and organizational performance by affecting knowledge sharing.

Human behavior in organizations is very complex because it is affected by the interaction of many factors such as management measures, competitive environment and new technologies. People have personality differences, and how people behave in groups will be different. The occurrence of knowledge sharing behavior is no exception to this rule and the behavior intent of individuals will change under the influence of various factors. In this study, using grounded theory, causal conditions, main phenomenon, underlying factors and intervening factors around knowledge sharing in the auditing profession were identified. Through interviews with 20 experts in 2022, the underlying theory of "knowledge sharing behavior management in the auditing profession" was extracted from 29 categories. Eight strategic categories were extracted from the interviews: Strengthening commitment and responsibility, creating motivation, creating technology infrastructure, regularity, obligation and supervision, creating the ground for the transfer of foreign knowledge and modelling, paving the way for the sharing and exchange of knowledge between auditing institutions, culture building and promoting organizational climate. Eight consequence categories were also extracted: Achieving public and social interests, institutionalizing and internalizing knowledge sharing behavior, facilitating knowledge sharing, demonstrating and aligning with professional and legal behavior, receiving knowledge, methods and up-to-date tools; Transfer and exchange of knowledge in similar environmental conditions, compliance with cultural norms, sense of belonging to the organization and job satisfaction. The findings of this study can be used by professional associations to develop requirements or provide guidelines to promote knowledge sharing in auditing firms.

The aim of this study was to investigate the effect of behavioral interventions on knowledge sharing behavior using the theory of planned behavior among independent auditors. Attitudes, abstract norms and inclinations are important aspects of this theory and their mediating role in the relationship between behavioral interventions and knowledge sharing behavior has also been investigated.

The present study is applied and falls into the category of experimental research. The method of execution is multi-group post-test design. The statistical population of this study is the auditors working in the auditing organization and auditing institutes in Tehran. The sample is selected from the available sampling method and eliminated (screening). The of structural equations technique and non-parametric Kruskal-Wallis and Mann-Whitney tests have been used to test the research hypotheses.

The results show that behavioral interventions affect the knowledge-sharing behavior of independent auditors by influencing abstract attitudes and norms. In other words, abstract attitudes and norms play a mediating role in the relationship between behavioral interventions and knowledge sharing behavior. There is also a significant difference between the amounts of information shared by each group; Participants who received targeted messages about both behavioral and normative beliefs shared more information.

Independent auditors have a positive attitude about knowledge sharing in their institutions and their mental norms are also influenced by a positive attitude towards knowledge sharing behavior. On the other hand, abstract attitudes and norms are reinforced by purposeful messages (behavioral interventions). These two factors have intensified their desire to share knowledge; But knowledge sharing behavior has not increased in line with this desire.

This study was conducted to investigate the impact of strategic alliance on organizational excellence with the mediating role of knowledge sharing using structural equation modeling in Tabriz National Bank. For this purpose, one main hypothesis and six sub-hypotheses are proposed. In this research, the independent variable of research includes variables of strategic alliance and knowledge sharing and organizational excellence is the dependent variable of this research. This research is a type of applied research based on purpose. The statistical population of this study consists of all the personnel in the National Bank of Tabriz with about 450 employees. In order to determine sample size, sampling method was used in structural equation modeling analysis. Based on this method, the sample size was 270 people. Three standard questionnaires were used for data collection. The reliability of the strategic alliance, organizational excellence, knowledge sharing questionnaires were 0.951, 0.945, 0.821, respectively. In this study different descriptive and inferential statistical methods were used to analyze the data and test the hypotheses in Spss 25 and Lisrel 8.5 softwares. Alliance, type of alliance, relationships of partners of the alliance, absorption capacity and participation success) with the mediating role of knowledge sharing affect organizational excellence in the National Bank of Tabriz Metropolitan Branch complex.