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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.
World Journal of Science, Technology and Sustainable Development – Emerald Publishing
Published: Feb 1, 2010
Keywords: ICTs; Keyword; Information communication technologies; Explicit knowledge; Knowledge sharing; Tacit knowledge; Professional accountants
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