Personality Traits Affecting Knowledge Sharing in Audit Firms with Structural Equation Approach

Subject Areas :

شکراله  خواجوی ¹ (گروه حسابداری، دانشگاه شیراز، شیراز، ایران.)
احسان  کرمانی ² (گروه حسابداری،دانشگاه شیراز،شیراز،ایران.)

Received: 2021-03-24 Accepted : 2021-05-27 Published : 2021-07-23

Keywords: Five-Factor Model of personality, Keywords: Knowledge Sharing, Audit Institutions and Personality Traits,

Abstract :

Today, the relationship between knowledge sharing activities and human characteristics has attracted the attention of many researchers in the field of knowledge management. The personality of individuals is considered as the most important individual factor of human beings. The purpose of this study was to investigate the personality traits that influence knowledge sharing in audit firms. Introduction of personality traits has been done with the components of five major personality factors (neuroticism, extroversion, openness to experience, agreeableness  and conscientiousness).Questionnaires were used to collect data from 126 certified accountants working in audit firms and the hypotheses were analyzed using structural equation test. The results showed that extroversion, Agreeableness  and Conscientiousness had a positive and significant effect on staff knowledge sharing process in audit firms, but there was no significant relationship between openness to experience and staff knowledge sharing process. Given the importance of personality traits in the formation of knowledge sharing, it is recommended that the audit firms in the process of recruiting and hiring auditors and assigning them to workgroups pay particular attention to attracting individuals with appropriate personality traits for knowledge sharing.  

References:

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