The goal of this study is to advance understanding of factors that may enhance or hinder knowledge sharing in public accounting firms and, in the end, provide practical recommendations for the firms. Attention to this topic is warranted for two reasons. First, today's regulatory environment and new auditing standards have broadened and intensified pressures on CPA firms to enhance the quality, effectiveness, and efficiency of the audit process. Second, knowledge and expertise are unevenly distributed among the members of the audit team. Thus, knowledge sharing can help CPA firms in leveraging the skills, knowledge, and best practices of their professional staff. Against this background, CPA firms' ability to effectively deploy knowledgesharing activities is increasingly vital to their competitive advantage, including gaining tangible benefits in terms of time and cost reductions. We draw upon prior research in accounting, organizational learning, psychology, and knowledge management to examine the role of three factors–information technology, formal and informal interactions among auditors, and reward systems–in encouraging knowledge sharing. We develop recommendations for public accounting firms and suggest several directions for future research.
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Research Article| June 01 2006
Enhancing Knowledge Sharing in Public Accounting Firms
Sandra C. Vera‐Mun˜oz, Associate Professor;
Joanna L. Ho, Professor;
Online Issn: 1558-7975
Print Issn: 0888-7993
American Accounting Association
Accounting Horizons (2006) 20 (2): 133–155.
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Sandra C. Vera‐Mun˜oz, Joanna L. Ho, Chee W. Chow; Enhancing Knowledge Sharing in Public Accounting Firms. Accounting Horizons 1 June 2006; 20 (2): 133–155. https://doi.org/10.2308/acch.2006.20.2.133
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