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- Title
Leveraging Organizational Knowledge through Electronic Knowledge Repositories in Public Accounting Firms: An Empirical Investigation.
- Authors
Hui Lin; Weiguo Fan
- 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.
- Subjects
ACCOUNTING firms; KNOWLEDGE management; MANAGEMENT science; ACCOUNTING ethics; INFORMATION resources management
- Publication
Behavioral Research in Accounting, 2011, Vol 23, Issue 2, p147
- ISSN
1050-4753
- Publication type
Article
- DOI
10.2308/bria-10062