:::

詳目顯示

回上一頁
題名:會計師事務所及審計人員知識分享影響因素及其效果之研究
作者:林靖傑 引用關係
作者(外文):Ching-Chieh Lin
校院名稱:國立臺灣大學
系所名稱:會計學研究所
指導教授:杜榮瑞
學位類別:博士
出版日期:2009
主題關鍵詞:知識分享知識分享效果知識管理階層線性模式會計師事務所Knowledge sharingEffectiveness of knowledge sharingKnowledge managementHLMCPA firms
原始連結:連回原系統網址new window
相關次數:
  • 被引用次數被引用次數:期刊(1) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:1
  • 共同引用共同引用:0
  • 點閱點閱:87
本論文主要目的在探究會計師事務所及審計人員知識分享的影響因素,以及會計師事務所的知識分享效果。經由會計師事務所的產業特徵著手,推導影響知識分享的因素,並以問卷調查法取得審計人員與會計師事務所有關知識分享各構面的資料,分別採階層線性模式、多元迴歸等方式實證檢視審計人員、會計師事務所知識分享的影響因素。
研究結果如下:
1.在審計人員知識分享方面,個體層次中,個人聲望、自我效能、經驗開放性、互惠、個人經驗對審計人員知識分享有正向影響,私欲則為負向影響;總體層次中,主管支持、組織網絡對審計人員知識分享有正向影響。
2.就管理階層審計人員而言,個人聲望、自我效能、私欲、互惠、主管支持、績效評估等有顯著影響,其中除私欲為負向影響外,其餘皆為正向;就非管理階層審計人員而言,個人聲望、自我效能、經驗開放性、互惠、個人經驗、組織網絡有正向影響,而私欲則為負向影響。
3.在會計師事務所知識分享方面,相關分析顯示集體效能、組織經驗開放性、信任、主管支持、績效評估對會計師事務所知識分享有正向影響,但多元迴歸及逐步迴歸後發現僅以信任、主管支持最具預測力;以相對重要性來說,經比較多元迴歸各自變項之標準化係數,以及考量變項間相關性後發現,信任對會計師事務所知識分享的影響力最大,其次則為主管支持。
4.就會計師事務所知識分享效果而言,實證發現會計師事務所知識分享程度愈高,則會計師事務所知識分享效果愈好,且以審計品質做為知識分享效果的替代變數,其結果並未改變;此外,檢視大型與中型會計師事務所在各個變項之平均值、變異係數差異,發現多數變項差異不大,表示本論文所衡量的知識分享各變項,並未有組別回答與所別回答不一致的情形;再者,以實證資料檢視,其結果並未改變。
5. 進一步探討會計師事務所知識分享效果影響因素及其相對重要性,以主管支持與離職率的預測力最高,其中主管支持有正向影響,而離職率則為負相關。至於相對重要性,最高者為主管支持,其次則為離職率,信任則因與主管支持相關性高,因此其淨作用並不顯著。
本論文的研究結論除補充關於會計師事務所知識分享文獻之不足外,並有助於會計師事務所經營管理之參考。
The purpose of this dissertation is to explore the determinants and effectiveness of knowledge sharing in CPA firms. From the characteristics of CPA firms, this study investigates factors associating with knowledge sharing at the individual and firm level, respectively. At the individual level, two types of factors were examined: individual factors, and organizational factors. At the firm level, this study also examines the effectiveness of knowledge sharing. A survey method was used as the means of data collection. In addition, a hierarchical linear modeling (HLM) and regression analysis were used to examine these issues.
Results are as follows:
(1) In the individual level analysis, individual factors such as reputation, self-efficacy, openness to experience, reciprocity, and experience are positively related to auditors’ knowledge sharing, while greed is negatively related. Organizational factors including management support and firm network have significant and positive effects on auditors’ knowledge sharing.
(2) Reputation, self-efficacy, greed, reciprocity, management support and performance evaluation have significant effects on knowledge sharing of auditors holding managerial positions. However, reputation, self-efficacy, openness to experience, reciprocity, experience and firm network are significant determinants for auditors without holding any managerial position.
(3) In the firm level analysis, it shows that collective efficacy, collective openness to experience, trust, management support and performance evaluation are positively related to knowledge sharing of CPA firms. However, multiple regression and stepwise regression show that trust and management support are significant determinants. After computing standardized regression coefficients and Pearson correlations, trust and management support are more important than others in affecting knowledge sharing.
(4) The degree of knowledge sharing is positively related to the effectiveness of knowledge sharing in CPA firms. Results are robust when audit quality is a proxy for effectiveness of knowledge sharing.
(5) Furthermore, this dissertation examines the relative importance of each determinant in affecting the effectiveness of knowledge sharing. Findings indicate that management support and turnover rate are the two most important factors; management support is positively and turnover rate is negatively related to effectiveness of knowledge sharing.
The findings of this dissertation may contribute to the literature on knowledge sharing of CPA firms, and have implications for CPA firms in promoting knowledge sharing and its effectiveness.
王奕偉,2007,以計劃行為理論探討大型會計師事務所審計人員之知識分享行為-團隊氣候及領導風格為外生變數,淡江大學會計研究所碩士論文。
尹哲庸,1998,技術環境,組織特質與企業人力資源管理策略關係之研究,輔仁大學管理學研究所碩士論文。
尤國任,2007,組織內知識移轉機制與移轉績效-從知識市場之交易成本觀點,台灣大學資訊管理研究所博士論文。new window
吳盛與林東清,2007,以計劃行為理論探討資訊人員的知識分享行為,資訊管理學報,14(2):75-110。
林秀芬,2004,管理者與組織因素影響企業導入知識分享意願之研究,台灣科技大學資訊管理研究所博士論文。
林育理,2005,組織知識活動氣候對員工知識活動行為影響之研究:一個跨層次模式的驗證,元智大學管理研究所博士論文。new window
林能白與丘宏昌,1999,服務品質之研究-服務人員人格特質之影響分析與應用,管理學報,16(2):175-200。
林新沛,2005,標準化迴歸係數的正確解釋,中山管理評論,13(2):533-548。new window
林鉦棽與彭台光,2006,多層次管理研究:分析層次的概念、理論和方法,管理學報,23(6):649-675。
林鉦棽、蕭淑月與何慧清,2005,社會交換理論觀點下組織支持、組織知識分享行為與組織公民行為相關因素之研究:以信任與關係為分析切入點,人力資源管理學報,5(1):77-110。new window
周玲臺與張謙恆,2008,安侯建業(KPMG Taiwan):全球化下之管理變革(A)(B),台北:台灣管理個案中心。
邱皓政,2000,量化研究與統計分析,台北:五南圖書出版公司。
邱雅萍、郭美資與莊文隆,2006,組織內知識分享意願影響因素之研究-以高中職導師為例,企業管理學報,69:97-134。new window
洪新原、陳鴻基與葉景琳,2006,創意支援系統提昇使用者創造力之研究:自我效能理論之解釋與實證,資訊管理學報,13(4):1-26。new window
胡夢蕾,2007,國際觀光旅館員工的知識分享意願與服務創新表現知覺間關係之研究-以團隊文化為調節變項,台灣師範大學人類發展與家庭研究所博士論文。new window
張文瀞、周玲臺與林修葳,2001,審計品質對維持前期盈餘績效公司盈餘管理影響之研究,證券市場發展季刊,13(2):31-70。new window
張展嘉、丘宏昌、耿念豫與周思妤,2008,知識分享行為之研究-以部落格(論壇)使用者其知識分享意願為例,電子商務學報,14(4):885-908。
張耀宗,2005,領導行為與集體效能對知識創造團隊學習影響之研究-以知識分享與團隊認同為中介變項,雲林科技大學管理研究所博士論文。new window
陳建志、陳鴻基與曹承礎,2006,知識工作者任務與知識管理系統之適配模式,資訊管理學報,13(專刊):41-65。new window
陳秋美、林東清與邱淑玲,2008,關係模式對於知識分享的影響-以資訊系統專案團隊為實證研究的對象,資訊管理學報,15(4):227-254。
傅振瑞,2004,組織內資訊人員知識分享態度之研究-多層次分析模型方法,中央大學資訊管理研究所博士論文。new window
黃家齊與許雅婷,2006,團隊成員人格特質對知識分享及創新機效之影響-個人與團隊層次的分析,管理學報,23(2):149-170。
黃家齊與黃荷婷,2006,團隊成員目標導向對於自我與集體效能及創新之影響-一個多層次研究,管理學報,23(3):327-346。
楊炎杰與官月緞,2006,客戶重要性與非審計服務是否影響審計品質?Enron 後的觀察,會計評論,43:27-61。
溫福興,2006,階層線性模式:理論方法與應用,台北:雙葉書廊。
葉倩亨,2004,國民中學教師人情特質、人際情感、組織文化與知識分享關係之研究,政治大學教育研究所博士論文。new window
蔡政安與溫福興,2008,關係鑲嵌性與子公司劇變型的興業行為間關係實證研究-使用階層線性模式以降低共同方法所產生的變異,管理學報,25(6):615-634。
劉子鍵與林原宏,1997,階層線性模式之理論與應用:以「影響自然科成績之因素的研究」為分析實例,教育與心理研究,20:1-22。
劉京偉譯,勤業管理顧問公司著,2000,知識管理的第一本書,台北:商周。
賴春田,2000,會計師的業務、責任及會計師事務所組織的演變,台灣大學會計研究所碩士論文。
鍾媚芳與陳雪如,2008,會計師事務所組織文化對知識分享之探討,會計與財金研究, 1(1):45-59。
韓志翔、江旭新與楊敦程,2009,高承諾人力資源管理、知覺組織支持、信任與知識分享之關係探討:跨層次的分析,管理評論,28(1):25-44。
Andrews, K. M., and B. L. Delahay. 2000. Influences on knowledge processes in organizational learning: The psychosocial filter. Journal of Management Studies 37: 797-810.
Argote, L., and P. Ingram. 2000. Knowledge transfer: A basis for competitive advantage in firms. Organizational Behavior and Human Decision Processes 82: 150-169.
Ashbaugh, H., R. LaFond, and B. Mayhew. 2003. Do non-audit services compromise auditor independence? Further evidence. The Accounting Review 78: 611-639.
Badaracco, J. L. Jr. 1991. The Knowledge Link: How Firms Compete Through Strategic Alliances. Boston: Harvard Business School Press.
Bandura, A. 1977. Social Learning Theory. Englewood Cliffs, NJ: Prentice Hall.
Bandura, A. 1986. Social Foundations of Though and Action. Englewood Cliffs, NJ: Prentice Hall.
Batson, C. D., and L. L. Shaw. 1991. Evidence for altruism: Toward a pluralism of prosocial motives. Psychological Inquiry 2: 107-122.
Beccerra, M., and A. K. Gupta. 1999. Trust within the organization: Integrating the trust literature with agency theory and transaction cost economics. Public Administration Quarterly 23: 177-203.
Berman, J., R. D. Costigan, and S. S. Ilter. 1998. A multi-dimensional study of trust in organizations. Journal of Management Issues 10: 303-317.
Blau, P. M. 1964. Exchange and Power in Social Life. New York: John Wiley and Sons.
Bock, G. W., R. W. Zmud, Y. G. Kim, and J. N. Lee. 2005. Behavioral intention formation in knowledge sharing: Examining the roles of extrinsic motivators, social-psychological forces, and organizational climate. MIS Quarterly 29: 87-111.
Bock, G. W., and Y. G. Kim. 2002. Breaking the myths of rewards: An exploratory study of attitudes about knowledge sharing. Information Resources Management Journal 15: 14-21.
Boer, N. I., J. B. Peter, and K. Kuldeep. 2004. The Implications of different models of social relations for understanding knowledge sharing. Journal of Personality and Social Psychology 80: 959-971.
Bordia, P., B. E. Irmer, and D. Abusah. 2006. Differences in sharing knowledge interpersonally and via databases: The role of evaluation apprehension and perceived benefits. European Journal of Work and Organizational Psychology 15: 262-280.
Brown, A., and K. Starkey. 1994. The effect of organizational culture on communication and information. Journal of Management Studies 31: 807-828.
Cabrera, A., and E. F. Cabrera. 2002. Knowledge-sharing dilemmas. Organization Studies 23: 687–710.
Cabrera, A., and E. F. Cabrera. 2005. Fostering knowledge sharing through people management practices. International Journal of Human Resource Management 16: 720-735.
Cabrera, A., W. C. Collins, and J. F. Salgado. 2006. Determinants of individual engagement in knowledge sharing. The International Journal of Human Resource Management 17: 245-264.
Cellar, D. F., M. L. Miller, D. D. Doverspike, and J. D. Klawsky. 1996. Comparison of factor structures and criterion-related validity coefficient for 2 measures of personality based on the 5-factor model. Journal of Applied Psychology 81: 694-704.
Chan, D. 1998. Functional relations among constructs in the same content domain at different levels of analysis: A typology of composition models. Journal of Applied Psychology 83: 234-246.
Chang, R. D., K. T. Wunn, and Y. C. Tseng. 2003. A study of the relationships between career orientation, achievement motivation, job satisfaction, and intention to stay for auditors: Using big CPA firms as an example. Journal of Business and Economics Research 1: 117-128.
Chen, L. Y., and F. B. Barnes. 2006. Leadership behavior and knowledge sharing in professional service firms engaged in strategic alliances. The Journal of applied Management and Entrepreneurship 11: 51-69.
Chenhall, R., and L. S. Kim. 2003. Performance measurement and reward systems, trust, and strategic change. Journal of Management Research 15: 117-143.
Cho, N., G. Z. Li, and C. J. Su. 2007. An empirical study on the effect of individual factors on knowledge sharing by knowledge type. Journal of Global Business and Technology 3: 1-15.
Chow, C. W., J. L. Ho, and S. C. Vera-Munoz. 2008. Exploring the extent and determinants of knowledge sharing in audit engagements. Asia-Pacific Journal of Accounting and Economics 15: 141-160.
Chung, H., and S. Kallapur. 2003. Client importance, nonaudit services, and abnormal accruals. The Accounting Review 78: 931-955.
Cohen, J. 1988. Statistical Power Analysis for the Behavioral Sciences. 2nd edition. Hillsdale, NJ: Eribaum.
Connelly, C. E., and E. K. Kelloway. 2003. Predictors of employees'' perceptions of knowledge sharing cultures. Leadership and Organization Development Journal 24: 294-301.
Connolly, T., and B. K. Thorn. 1990. Discretionary databases: Theory, data, and implications. In Organizations and Communication Technology. J. Fulk and C. Steinfield (Eds.), Sage Publications, Newbury Park, CA: 219-233.
Constant, D. S., S. Kiesler, and L. Sproull. 1994. What’s mine is ours, or it is? A study of attitudes about information sharing. Information Systems Research 5: 400-421.
Constant, D. S., L. Sproull, and S. Kiesler. 1996. The kindness of strangers: The usefulness of electronic weak ties for technical advice. Organization Science 7: 119-135.
Costa, P. T., and R. R. McCrae. 1985. The NEO-PI Personality Inventory and New Five-Factor Inventory: Prefessional Manual. Florida: Psychological Assessment Resources.
Cyert, R., and J. March. 1992. A Behavioral Theory of the Firm. 2nd edition. Oxford: Blackwell.
Davenport, T. H., W. De Long, and M. C. Beers. 1998. Successful knowledge management projects. Sloan Management Review 39: 43–57.
Davenport, T. H., and L. Prusak. 1998. Working Knowledge: How Organizations Manage What They Know. Boston: Harvard Business School Press.
Dechow, P. M., R. G. Sloan, and A. P. Sweeney. 1995. Detecting earnings management. The Accounting Review 70: 193-225.
DeFond, M. L., and J. Jiambalvo. 1994. Debt covenant violation and manipulation of accruals. Journal of Accounting and Economics 17: 145-176.
Dillman, D. A. 2000. Mail and Internet Surveys. New York: John Wiley and Sons.
Dixon, N. 2000. Common Knowledge: How Company Thrive by Sharing What They Know. Boston: Harvard Business School Press.
Drucker, P. F. 1992. The new society of organizations. Harvard Business Review 70: 95-104.
Dunn, P., and R. J. Baker. 2003. The Firm of the Future-A Guide for Accountants, Lawyers, and Other Professional Services. Hoboken, NJ: John Wiley and Sons.
Dyer, J. H., and K. Nobeoka. 2000. Creating and managing a high-performance knowledge-sharing network: The Toyota case. Strategic Management Journal 21: 345-367.
Edvinsson, L., and M. S. Malone. 1997. Intellectual capital: Realizing your company''s true value by finding its hidden brainpower. Research Technology Management 40: 59-60.
Emory, C. W., and D. R. Cooper. 1991. Business Research Methods. Boston, MA: Irwin.
Faraj, S., and M. M. Wasko. 2002. The web of knowledge: An investigation of self-organizing communities of practice on the net. Working paper, University of Maryland.
Frankel, R., M. Johnson, and K. Nelson. 2002. The relation between auditors’ fees for non-audit services and earnings quality. The Accounting Review 77: 71-105.
Fukuyama, F. 1995. Social capital and the global economy. Foreign Affairs 74: 89-103.
Garavelli, C., M. Gorgoglione, and B. Scozzi. 2004. Knowledge management strategy and organization: A perspective of analysis. Knowledge and Process Management 11: 273-282.
Gavin, M. B., and D. A. Hofmann. 2002. Using hierarchical linear modeling to investigate the moderating influence of leadership climate. Leadership Quarterly 13: 15-33.
Goldberg, L. R. 1992. The development of markers of the big five factor structure. Psychological Assessment 4: 26-34.
Graen, G., and R. C. Liden. 1980. Generalizability of the vertical dyad linkage of leadership. Academy of Management Journal 23: 451-465.
Greengard, S. 1998. Storing, shaping and sharing collective wisdom. Workforce 77: 82-88.
Griffith, T. L., J. E. Sawyer, and M. A. Neale. 2003. Virtualness and knowledge in teams: Management the love triangle of organizations, individuals, and information technology. MIS Quarterly 27: 265-287.
Gruenfeld , D. H., E. A. Mannix, K. Y. Williams, and M. A. Neale. 1996. Group composition and decision making: How member familiarity and information distribution affect process and performance. Organizational Behavior and Human Decision Processes 67: 1-15.
Guzzo, R. A., and G. P. Shea. 1992. Group performance and intergroup relations in organizations. Handbook of Industrial and Organizational Psychology 3: 269-313.
Hair, J. F. J. R., R. E. Anderson, R. L. Tatham, and W. C. Black. 1995. Multivariate Data Analysis with Readings. 4th edition. NJ: Prentice-Hall.
Head, B. 2001. Creating a web of collective wisdom. Australian Financial Review Special report: 1-2.
Hedlund, G. 1994. A model of knowledge management and the N-form corporation. Strategic Management Journal 15: 73-90.
Hellstrom, T., P. Kemlin, and U. Malmquist. 2000. Knowledge and competence management at Ericsson: Decentralization and organizational fit. Journal of Knowledge Management 4: 99-108.
Hendriks, P. 1999. Why share knowledge? The influence of ICT on motivation for knowledge sharing. Knowledge and Process Management 6: 91-100.
Hislop, D. 2002. Mission impossible: Communicating and sharing knowledge via information technology. Journal of Information Technology 17: 165-177.
Hitt, M. A., L. Bierman, K. Shimizu, and R. Kochhar. 2001. Direct and moderating effects of human capital on strategy and performance in professional service firms: A resource-based perspective. Academy of Management Journal 44: 13-28.
Hoffman, M. L. 1981. Is altruism part of human nature? Journal of Personality and Social Psychology 40: 121-137.
Hofmann, D. A. 1997. An overview of the logic and rationale of hierarchical linear models. Journal of Management 23: 723-744.
Holmes, S. M., and S. Marsden. 1996. An exploration of the espoused organizational cultures of public accounting firms. Accounting Horizons 10: 26-53.
Hsu, C. L., and C. C. Lin. 2008. Acceptance of blog usage: The roles of technology acceptance, social influence and knowledge sharing motivation. Information and Management 45: 65-74.
Huber, G. P. 2001. Transfer of knowledge in knowledge management systems: Unexplored issues and suggested studies. European Journal of Information Systems 10: 72-79.
Husted, K., and S. Michailova. 2002. Diagnosing and fighting knowledge-sharing hostility. Organizational Dynamics 31: 60-73.
Ipe, M. 2003. Knowledge sharing in organizations: A conceptual framework. Human Resource Development Review 2: 337-359.
Irmer, B., P. Bordia, and D. Abusah. 2002. Evaluation apprehension and perceived benefit in interpersonal and database knowledge sharing. 2002 Academy of Management Annual Conference, B1-B6.
James, L. R., R. G. Demaree, and G. Wolf. 1993. Rwg: An assessment of within-group rater agreement. Journal of Applied Psychology 78: 306-309.
Johanson, J., and L.-G. Mattsson. 1987. Interorganizational relations in industrial systems: A network approach compared with the transaction-cost approach. International Studies of Management and Organization 17: 34-48.
Jones, C., W. S. Hesterly, and S. P. Borgatti. 1997. A general theory of network governance: Exchange conditions and social mechanisms. Academy of Management Review 22: 911-945.
Judge, T. A., C. Higgings, C. Thoresen, and M. R. Barrick. 1999. The big five personality traits, general mental ability, and career success across the life span. Personnel Psychology S2: 621-652.
Kalbers, L. P., and W. J. Cenker. 2008. The impact of exercised responsibility, experience, autonomy, and role ambiguity on job performance in public accounting. Journal of Managerial Issues 20: 327-347.
Kankanhalli, A., B. Tan, and K. K. Wei. 2005. Contributing knowledge to electronic knowledge repositories: an empirical investigation. MIS Quarterly 29: 113-143.
Khandelwal, V. K., and P. Gottschalk. 2003. Information technology support for interorganizational knowledge transfer: An empirical study of law firms in Norway and Australia. Information Resources Management Journal 16: 14-23.
Kiggundu, M. N. 1983. Task interdependence and job design: Test of a theory. Organizational Behavior and Human Performance 31: 145-172.
Kim, S., and H. Lee. 2006. The impact of organizational context and information technology on employee knowledge sharing capabilities. Public Administration Review 66: 370-385.
Klein, K. J., and S. W. Kozlowski. 2000. From micro to meso: Critical step in conceptualizing and conducting multilevel research. Organizational Research Methods 3, 211-236.
Koudsi, S. 2000. Actually, it is like brain surgery. Fortune 141: 233-235.
Kohn, A. 1993. Why incentive plans cannot work. Harvard Business Review 71: 54-63.
KPMG. 2000. Knowledge Management Research Report. New York: KPMG consulting reports.
Lam, A. 2000. Tacit knowledge, organizational learning and societal institutions: An integrated framework. Organization Science 21: 14-37.
Lee, J. N. 2001. The impact of knowledge sharing, organizational capability and partnership quality on IS outsourcing success. Information and Management 38: 323-335.
Liebowitz, J., and Y. Chen. 2001. Developing knowledge-sharing proficiencies. Knowledge Management Review 3: 12-15.
Lu, L., K. Leung, and P. T. Koch. 2006. Managerial knowledge sharing: The role of individual, interpersonal, and organizational factors. Management and Organization Review 2: 15–41.
Marchant, G., J. Robinson, U. Anderson, and M. Schadewald. 1991. Analogical transfer and expertise in legal reasoning. Organizational Behavior and Human Decision Processes 48: 272-290.
Matsuo, M., and M. Easterby-Smith. 2008. Beyond the knowledge sharing dilemma: The role of customization. Journal of Knowledge Management 12: 30-43.
Mayer, R. C., J. H. Davis, and F. D. Schoorman. 1995. An integration model of organizational trust. Academy of Management Review 20: 709-734.
McAllister, D. J. 1995. Affect- and cognition-based trust as foundations for interpersonal cooperation in organizations. Academy of Management Journal 38: 24-59.
McDaniel, L. S. 1990. The effect of time pressure and audit program structure on audit performance. Journal of Accounting Research 29: 267-285.
McDermotl, R., and C. O’Dell. 2001. Overcoming cultural barriers to sharing knowledge. Journal of Knowledge Management 5: 76-85.
Miles, R. E., and C. C. Snow. 1992. Causes of failure in network organizations. California Management Review 34: 53-72.
Mintzberg, H. 1979. The Structuring of Organizations: A Synthesis of the Research. Englewood Cliffs, NJ: Prentice-Hall.
Morris, T., and L. Empson. 1998. Organization and expertise: An exploration of knowledge bases and the management of accounting and consulting firms. Accounting, Organizations and Society 23: 609-624.
Nahapiet, J., and S. Ghoshal. 1998. Social capital, intellectual capital, and the organizational advantage. Academy of Management Review 23: 242-266.
Nonaka, I. 1994. Dynamic theory of organizational knowledge creation. Organization Science 5: 14-37.
Nonaka, I., and H. Takeuchi. 1995. The Knowledge-Creating Company: How Japanese Companies Create the Dynamics of Innovation. New York: Oxford University Press.
Norman, W. T. 1963. Towards an adequate taxonomy of personality attributes: Replicated factor structure in peer nomination personality ratings. Journal of Abnormal and Social Psychology 66: 574-583.
Nunnally, J. C., and I. H. Berstein. 1994. Psychometric Theory. New York: McGraw-Hill.
Oriikowski, W. J. 1993. Learning from notes: Organizational issues in groupware implementation. Information Society 9: 237-251.
Penley, L. E., and B. Hawkins. 1985. Studying interpersonal communication in organizations: A leadership application. Academy of Management Journal 28: 309-326.
Polanyi, M. 1967. The Tacit Dimension. New York: M. E. Sharp Inc.
Politis, J. D. 2003. The connection between trust and knowledge management: What are its implications for team performance. Journal of Knowledge Management 7: 55-66.
Powell, W. W. 1990. Neither market nor hierarchy: Network forms of organization. Research in Organizational Behavior 12: 295-336.
Powell, W. W., K. W. Koput, and L. Smith-Doerr. 1996. Interorganizational collaboration and the locus of innovation: Networks of learning in biotechnology. Administrative Science Quarterly 41: 116-145.
Pratt, J., and P. Beaulieu. 1992. Organizational culture in public accounting: Size, technology, rank, and functional area. Accounting, Organizations and Society 17: 667-684.
Raudenbush, S. W., and A. S. Bryk. 2002. Hierarchical Linear Models in Social and Behavioral Research: Application and Data Analysis Methods. 2nd edition. Thousand Oaks, CA: Sage.
Roberts, J. 2000. From know-how to show-how? Questioning the role of information and communication technologies in knowledge transfer. Technology Analysis and Strategic Management 12: 429-443.
Robertson, M., and G. O’Malley. 2000. Knowledge management practices within a knowledge-intensive firm: The significance of the people management dimension. Journal of European Industrial Training 24: 241-253.
Rousseau, D. M., S. B. Sitkin, R. S. Burt, and C. Camerer. 1998. Not so different after all: A cross-discipline view of trust. Academy of Management Review 23: 393-404.
Salgado, J. F. 1997. The 5-factor model of personality and job-performance in the European-Community. Journal of Applied Psychology 82: 30-43.
Saucier, G. 1994. Mini-markers: A brief version of Goldberg unipolar Big-5 markers. Journal of Personality Assessment 63: 506-516.
Schunk, D. H. 1990. Goal setting and self-efficacy during self-regulated learning. Educational Psychologiast 25: 1-86.
Senge, P. 1997. Sharing knowledge. Executive Excellence 14: 17-18.
Shumaker, S., and A. Brownel. 1984. Toward a theory of social support: Closing conceptual gaps. Journal of Social Issues 40: 11-36.
Smith, D. H. 1981. Altruism, volunteers, and volunteerism. Journal of Voluntary Action Research 10: 21-36.

Standing, C., and S. Benson. 2000. Irradiating intranet knowledge: The role of the interface. Journal of Knowledge Management 4: 244-251.
Starbuck, W. H. 1992. Learning by knowledge-intensive firms. The Journal of Management Studies 29: 713-740.
Stauffer, D. 1999. Why people hoard knowledge. Across the Board 36: 16-31.
Subramanyam, K. R. 1996. The pricing of discretionary accruals. Journal of Accounting and Economics 22: 249-281.
Swart, J., and N. Kinnie. 2003. Sharing knowledge in knowledge-intensive firms. Human Resource Management Journal 13: 60-75.
Thorelli, H. B. 1986. Networks: Between markets and hierarchies. Strategic Management Journal 7: 37-51.
Van den Hooff, B., and J. A. de Ridder. 2004. Knowledge sharing in context: The influence of organizational, commitment, communication climate and CMC use on knowledge sharing. Journal of Knowledge Management 8: 117-130.
Vera-Munoz, S. C., J. L. Ho, and C. W. Chow. 2006. Enhancing knowledge sharing in public accounting firms. Accounting Horizons 20: 133-155.
Vries, R. E., B. Van den Hooff, and J. A. de Ridder. 2006. Explaining knowledge sharing: The role of team communication styles, job satisfaction, and performance beliefs. Communication Research 33: 115-135.
Wagner, B. A. 2003. Learning and knowledge transfer in partnering: An empirical case study. Journal of Knowledge Management 7: 97-133.
Wasko, M. M., and S. Faraj. 2000. It is what one does: Why people participate and help others in electronic communities of practice. Journal of Strategic Information Systems 9: 155-173.
Wasko, M. M., and S. Faraj. 2005. Why should I share? Examining social capital and knowledge contribution in electronic networks of practice. MIS Quarterly 29: 35-57.
Weiss, L. 1999. Collection and connection: The anatomy of knowledge sharing in professional service firms. Organization Development Journal 17: 61-77.
Whitener, E. M., S. E. Brodt, M. A. Korsgaard, and J. M. Werner. 1998. Managers as initiators of trust: An exchange relationship framework for understanding managerial trustworthy behavior. Academy of Management Review 23: 513-530.
Wiig, K. M. 2002. Knowledge management in public administration. Journal of Knowledge Management 6: 224-236.
Williamson, O. E., and R. Craswell. 1993. Calculativeness, trust, and economic organization. Journal of Law and Economics 36: 453-486.
Wolfe, C., and T. Loraas. 2008. Knowledge sharing: The effects of incentives, environment and person. Journal of Information Systems 22: 53-76.
Wong, C. S., and M. A. Campion. 1991. Development and test of a task level model of motivational job design. Journal of Applied Psychology 76: 825-837.new window
Yukl, G. A. 1989. Leadership in Organizations. Englewood Cliffs, NJ: Prentice Hall.
Zaheer, A., B. McEvily, and V. Perrone. 1998. The strategic value of buyer-supplier relationships. International Journal of Purchasing and Materials Management 34: 20-26.
 
 
 
 
第一頁 上一頁 下一頁 最後一頁 top
:::
1. 領導風格對價值共創的影響-集體策略願景與組織公平感知之調節效果
2. 差序式領導與自己人部屬的角色:多層次分析觀點
3. 道德領導力對團隊績效與員工建言影響之探索 -以團隊關係衝突為跨層次中介模式
4. 心理擁有感對價值共創與企業夥伴忠誠度之研究-以知識分享為中介變項
5. 以跨層次模型探討職涯使命感與組織公平氛圍對公部門員工個人工作行為之影響
6. 跨層次觀點下家長式領導、倫理氣候、組織承諾與組織公民行為關係之研究
7. 威權領導對任務績效之影響:以LMX及部屬職場偏差行為為中介因子
8. 職場個人學習、創新效能感、工作動機、創造力及工作績效間之關係—以組織創新氛圍為跨層次調節效果
9. 國民小學校長微觀政治領導、組織信任與學校效能關係之研究
10. 科技大學教師專業背景、教師教學表現與學生學習成就之關聯:階層線性模式分析
11. 高雄市國民小學校長家長式領導、教師組織公民行為與學校效能關係之研究
12. 技術型高中兼任行政教師工作價值觀、工作壓力及工作滿意度關係之研究-以社會支持為調節變項
13. 智慧財產權對中小企業存活的衝擊?
14. 新北市高級中等學校校長知識領導、教師組織公民行為與學校創新經營效能關係之研究
15. 影響中學學生閱讀素養個人及學校因素之研究~以PISA 2015台灣資料庫為例
 
無相關著作
 
無相關點閱
 
QR Code
QRCODE