Leveraging Organizational Knowledge through Electronic Knowledge Repositories in Public Accounting Firms: An Empirical Investigation

Author:

Lin Hui1,Fan Weiguo2

Affiliation:

1. DePaul University

2. Virginia Polytechnic Institute and State University

Abstract

ABSTRACT We investigate one of the most widely used knowledge management tools in public accounting firms, electronic knowledge repositories (EKRs), using a research model theoretically grounded in the expectation-confirmation theory (ECT). The research model was tested with survey data collected from 230 employees from four large public accounting firms. The results indicate that perceived usefulness and subjective norms exhibit a sustained positive influence on individuals' EKR behavioral intention, while individual satisfaction has no significant impact on EKR behavioral intention. The supplementary group analyses on firm type, individual experience level, and individual usage level reveal that individual and firm characteristics affect individual EKR usage intention. We contribute to knowledge management research by being one of the first studies to explore the use of EKRs in public accounting firms. The results offer insights on the factors that impact individuals' attitude and intention to use EKRs, and elucidate how firms can leverage EKRs to promote knowledge reuse and retention. Data Availability: Data may be requested from Professor Lin.

Publisher

American Accounting Association

Subject

Organizational Behavior and Human Resource Management,Accounting

Reference53 articles.

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4. Knowledge management through Intranets for accounting firms;Bhasin;The Chartered Accountant,2006

5. Understanding information systems continuance: An expectation-confirmation model;Bhattacherjee;MIS Quarterly,2001

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