| Summary: | 碩士 === 淡江大學 === 會計學系碩士在職專班 === 97 === Accounting firm, which is part of the knowledge intensive industries, mainly provides professional services including finance, accounting, tax advisory and assurance services. In Taiwan, 98 % of the accounting firms are small and medium-sized, but most of the knowledge management research is focused on the large international accounting firms. Therefore, the aim of this study is to reveals knowledge management status of the small and medium-sized accounting firm, also to investigate the relationship among the perfessionals’ know sharing, core competence and job performance. Hopefully, the findings can provide some implications for the small and medium-sized Accounting firms in Taiwan.
The research adopt questionnaire survey to collect data, and examines three hypothesises by regression analysis. The finding suggests that the professionals’ knowledge sharing intention significantly impact on their knowledge sharing behavior. The professionals’ knowledge sharing behavior further significantly affects their core competence. In addition, the professionals’ leadership and communication ability and their professional knowledge significantly impact their job performance. Finally, the study shows that the knowledge sharing behavior partially mediates the professionals’ knowledge sharing intention and their core competence. The core competence partially mediates the professionals’ knowledge sharing behavior and their job performance.
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