Tacit Knowledge and Accountants: Knowledge Sharing Model

This paper presents the knowledge sharing model that interconnects knowledge management enablers and the sharing process of tacit knowledge in a public sector accounting organisation. This empirical study of knowledge sharing model in an accounting organisation is another knowledge management breakthrough whereby sharing process of tacit knowledge can be used as a strategic knowledge management process to support the knowledge flow and knowledge networks to improve accounting process, reporting structure and decision making process. This conceptual relationship model which integrates knowledge management solution through learning, leadership, culture and technology to improve knowledge sharing process, was empirically tested via survey questionnaires among all public sector accountants who are employed by the Accountant General´s Department of Malaysia. Through factor analysis and multiple regression analysis, the statistical results of this study indicated that performance evaluation and incentives has a high significant impact on the sharing performance of tacit knowledge as compared to the moderate significant factors of leadership roles in knowledge sharing culture and knowledge sharing technology.