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Journal cover: World Journal of Science, Technology and Sustainable Development

World Journal of Science, Technology and Sustainable Development

ISSN: 2042-5945

Online from: 2010

Subject Area: Environmental Management/Environment

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Information communication technologies (ICTs) and knowledge sharing: The case of professional accountants in Malaysia


Document Information:
Title:Information communication technologies (ICTs) and knowledge sharing: The case of professional accountants in Malaysia
Author(s):Michelle M.S. Phang, (Deakin University, Australia), Soon-Yau Foong, (Universiti Putra Malaysia, Malaysia)
Citation:Michelle M.S. Phang, Soon-Yau Foong, (2010) "Information communication technologies (ICTs) and knowledge sharing: The case of professional accountants in Malaysia", World Journal of Science, Technology and Sustainable Development, Vol. 7 Iss: 1, pp.21 - 35
Keywords:Explicit knowledge, ICTs, Information communication technologies, Keyword, Knowledge sharing, Professional accountants, Tacit knowledge
Article type:General review
DOI:10.1108/20425945201000002 (Permanent URL)
Publisher:Emerald Group Publishing Limited
Abstract:Based on the knowledge sharing model by Nonaka (1994), this study examines the relative efficacy of various Information Communication Technologies (ICTs) applications in facilitating sharing of explicit and tacit knowledge among professional accountants in Malaysia. The results of this study indicate that ICTs, generally, facilitate all modes of knowledge sharing. Best-Practice Repositories are effective for sharing of both explicit and tacit knowledge, while internet/e-mail facilities are effective for tacit knowledge sharing. Data warehousing/mining, on the other hand, is effective in facilitating self learning through tacit-to-tacit mode and explicit-to-explicit mode. ICT facilities used mainly for office administration are ineffective for knowledge sharing purpose. The implications of the findings are discussed.



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