IDEAS home Printed from https://ideas.repec.org/a/eee/ijoais/v42y2021ics1467089521000245.html
   My bibliography  Save this article

The effects of personal information management capabilities and social-psychological factors on accounting professionals’ knowledge-sharing intentions: Pre and post COVID-19

Author

Listed:
  • Lin, Hui
  • Hwang, Yujong

Abstract

Given the increased emphasis on individual factors in knowledge management research, this study proposes a research model that examines the effects of personal information management capabilities and social-psychological factors on the knowledge-sharing intention of accounting professionals. The survey results from 136 accounting professionals reveal that both personal information management capabilities and perceived image can positively influence knowledge-sharing behavior. Conversely, reciprocity and loss of knowledge power do not exhibit a significant role in knowledge-sharing intentions. The comparison analyses between pre- and post-COVID-19 sample groups indicate similar results for the hypothesized relationships while there are notable mean differences in knowledge sharing intention, image and information processing capabilities. This study extends current research by incorporating personal information management capabilities to examine the power of the “individual” in knowledge sharing and offers timely evidence of accounting professionals’ personal knowledge management practices during the period of COVID-19. This study raises implications for researchers and practitioners interested in knowledge management in the accounting profession.

Suggested Citation

  • Lin, Hui & Hwang, Yujong, 2021. "The effects of personal information management capabilities and social-psychological factors on accounting professionals’ knowledge-sharing intentions: Pre and post COVID-19," International Journal of Accounting Information Systems, Elsevier, vol. 42(C).
    • Handle: RePEc:eee:ijoais:v:42:y:2021:i:c:s1467089521000245
    DOI: 10.1016/j.accinf.2021.100522
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S1467089521000245
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.accinf.2021.100522?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Peters, Matt D. & Wieder, Bernhard & Sutton, Steve G., 2018. "Organizational improvisation and the reduced usefulness of performance measurement BI functionalities," International Journal of Accounting Information Systems, Elsevier, vol. 29(C), pages 1-15.
    2. Sulin Ba & Jan Stallaert & Andrew B. Whinston, 2001. "Research Commentary: Introducing a Third Dimension in Information Systems Design—The Case for Incentive Alignment," Information Systems Research, INFORMS, vol. 12(3), pages 225-239, September.
    3. Xinshu Zhao & John G. Lynch & Qimei Chen, 2010. "Reconsidering Baron and Kenny: Myths and Truths about Mediation Analysis," Journal of Consumer Research, Journal of Consumer Research Inc., vol. 37(2), pages 197-206, August.
    4. Stefania Mariano & Yukika Awazu, 2016. "Artifacts in knowledge management research: a systematic literature review and future research directions," Post-Print hal-01563006, HAL.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. da Silva, Filipa Pires & Mosquera, Pilar & Soares, Maria Eduarda, 2022. "Factors influencing knowledge sharing among IT geographically dispersed teams," Technological Forecasting and Social Change, Elsevier, vol. 174(C).
    2. Fábio Albuquerque & Paula Gomes Dos Santos, 2023. "Recent Trends in Accounting and Information System Research: A Literature Review Using Textual Analysis Tools," FinTech, MDPI, vol. 2(2), pages 1-27, April.
    3. Ziqing Xie & Dickson K. W. Chiu & Kevin K. W. Ho, 2024. "The Role of Social Media as Aids for Accounting Education and Knowledge Sharing: Learning Effectiveness and Knowledge Management Perspectives in Mainland China," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 15(1), pages 2628-2655, March.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. S. Arunachalam & Sridhar N. Ramaswami & Pol Herrmann & Doug Walker, 2018. "Innovation pathway to profitability: the role of entrepreneurial orientation and marketing capabilities," Journal of the Academy of Marketing Science, Springer, vol. 46(4), pages 744-766, July.
    2. Bilgihan, Anil & Madanoglu, Melih & Ricci, Peter, 2016. "Service attributes as drivers of behavioral loyalty in casinos: The mediating effect of attitudinal loyalty," Journal of Retailing and Consumer Services, Elsevier, vol. 31(C), pages 14-21.
    3. Kareklas, Ioannis & Muehling, Darrel D. & King, Skyler, 2019. "The effect of color and self-view priming in persuasive communications," Journal of Business Research, Elsevier, vol. 98(C), pages 33-49.
    4. Ashish Arora & Michelle Gittelman & Sarah Kaplan & John Lynch & Will Mitchell & Nicolaj Siggelkow & Aaron K. Chatterji & Michael Findley & Nathan M. Jensen & Stephan Meier & Daniel Nielson, 2016. "Field experiments in strategy research," Strategic Management Journal, Wiley Blackwell, vol. 37(1), pages 116-132, January.
    5. Yi Yong Lee & Chin Lay Gan & Tze Wei Liew, 2023. "Thwarting Instant Messaging Phishing Attacks: The Role of Self-Efficacy and the Mediating Effect of Attitude towards Online Sharing of Personal Information," IJERPH, MDPI, vol. 20(4), pages 1-23, February.
    6. FeCheng Ma & Farhan Khan & Kashif Ullah Khan & Si XiangYun, 2021. "Investigating the Impact of Information Technology, Absorptive Capacity, and Dynamic Capabilities on Firm Performance: An Empirical Study," SAGE Open, , vol. 11(4), pages 21582440211, November.
    7. Mbassi, Christophe Martial & Messono, Omang Ombolo, 2023. "Historical technology and current economic development: Reassessing the nature of the relationship," Technological Forecasting and Social Change, Elsevier, vol. 195(C).
    8. Nosheena Yasir & Nasir Mahmood & Hafiz Shakir Mehmood & Osama Rashid & An Liren, 2021. "The Integrated Role of Personal Values and Theory of Planned Behavior to Form a Sustainable Entrepreneurial Intention," Sustainability, MDPI, vol. 13(16), pages 1-21, August.
    9. Jianzhuang Zheng & Muhammad Usman Khurram & Lifeng Chen, 2022. "Can Green Innovation Affect ESG Ratings and Financial Performance? Evidence from Chinese GEM Listed Companies," Sustainability, MDPI, vol. 14(14), pages 1-32, July.
    10. Mia M. Vainio & Daiva Daukantaitė, 2016. "Grit and Different Aspects of Well-Being: Direct and Indirect Relationships via Sense of Coherence and Authenticity," Journal of Happiness Studies, Springer, vol. 17(5), pages 2119-2147, October.
    11. Christian W. Scheiner & Christian V. Baccarella & John Bessant & Kai-Ingo Voigt, 2018. "Participation Motives, Moral Disengagement, And Unethical Behaviour In Idea Competitions," International Journal of Innovation Management (ijim), World Scientific Publishing Co. Pte. Ltd., vol. 22(06), pages 1-24, August.
    12. Yu Ding & Wayne S. DeSarbo & Dominique M. Hanssens & Kamel Jedidi & John G. Lynch & Donald R. Lehmann, 2020. "The past, present, and future of measurement and methods in marketing analysis," Marketing Letters, Springer, vol. 31(2), pages 175-186, September.
    13. G. Rejikumar & Aswathy Asokan-Ajitha & Sofi Dinesh & Ajay Jose, 2022. "The role of cognitive complexity and risk aversion in online herd behavior," Electronic Commerce Research, Springer, vol. 22(2), pages 585-621, June.
    14. Lefroy, Kathryn & Tsarenko, Yelena, 2014. "Dependence and effectiveness in the nonprofit-corporate alliance: The mediating effect of objectives achievement," Journal of Business Research, Elsevier, vol. 67(9), pages 1959-1966.
    15. Ah Jung Kim & Myung-Ho Chung, 2023. "Psychological Ownership and Ambivalent Employee Behaviors: A Moderated Mediation Model," SAGE Open, , vol. 13(1), pages 21582440231, March.
    16. Ashwin W. Joshi, 2017. "OEM implementation of supplier-developed component innovations: the role of supplier actions," Journal of the Academy of Marketing Science, Springer, vol. 45(4), pages 548-568, July.
    17. Thuy-Van Tran & Sinikka Lepistö & Janne Järvinen, 2021. "The relationship between subjectivity in managerial performance evaluation and the three dimensions of justice perception," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 32(3), pages 369-399, September.
    18. Jingsi Zhang & Liangqun Qi, 2021. "Crisis Preparedness of Healthcare Manufacturing Firms during the COVID-19 Outbreak: Digitalization and Servitization," IJERPH, MDPI, vol. 18(10), pages 1-23, May.
    19. Anxin Xu & Chenwen Wei & Manhua Zheng & Lili Sun & Decong Tang, 2022. "Influence of Perceived Value on Repurchase Intention of Green Agricultural Products: From the Perspective of Multi-Group Analysis," Sustainability, MDPI, vol. 14(22), pages 1-17, November.
    20. Carter, Kealy & Jayachandran, Satish & Murdock, Mitchel R., 2021. "Building A Sustainable Shelf: The Role of Firm Sustainability Reputation," Journal of Retailing, Elsevier, vol. 97(4), pages 507-522.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:ijoais:v:42:y:2021:i:c:s1467089521000245. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/international-journal-of-accounting-information-systems/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.