| Summary: | 碩士 === 國立彰化師範大學 === 會計學系 === 97 === In the era of the knowledge economy, the knowledge of workers is a critical resource for organization. The major service of the certificated public accountant firm is provideing professional accounting related service. It is certain that CPA firms are knowledge intensive organizations typically. Knowledge sharing among auditors is not noly the determinant for auditing quality but also for compitive advantage. So, knowledge management is an emergent critical issue for CPA firm management. However, most of the recent studies have found that the human nature is the major hinder of knowledge sharingbehavior rather than technology factors consistantly. Accordingly, this study aims to investigate influences of employees’ psychological strengths on the knowledge behavior.
The theoretical model introduces the core concepts of Positive Psychology-- the virtues and character strengths, into the perspective of prosocial organizational behavior and Theory of Reasoned Behavior, for the determinants of knowledge sharing behavior of auditors in CPA firms in Taiwan.The empirical data is collected from auditors in the big-4 CPA firms about knowledge sharing behavior with an electronic questionaire survey on the Internet.
The results of analysis find that knowledge sharing intention is positively determined by perceived role definition, attitude and subjective norms toward knowledge sharing. Although none of the direct effect of virtues and character strengths on knowledge sharing intention is significant, the virtue of Transcendence affects both the knowledge sharing attitude and perceived role definition positively, and the virtue of Humanity influences on subjective norms of knowledge sharing positively as well. These findings imply an indirect effect of virtues and character strengths on knowledge sharing intention via all the knowledge sharing attitude, subjective norms and perceived role definition. In addition, the analysis also finds positive effects of both perceived role definition and anticipated personal social relationships on attitude toward knowledge sharing. However, perceived personal risk and cost has a negative influence on knowledge sharing attitude, and neither the anticipated personal economic rewards nor anticipated organizational benefits have significant effects on attitude toward knowledge sharing. The theoretical contribution is this is the first study best to my knowledge to introduce the core concepts of positive psychology to adadmic research on organizational behavior. And, the results may benefit the knowledge management initiative of CPA firms in Taiwan. Limitations and further direstions of research are also discussed.
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