Presentation of a Knowledge Sharing Model Using a Knowledge Management Approach (Case Study: Audit Institutes in Tehran City)

Subject Areas : Strategic Management Researches

Khodakaram Ansari ¹ (PhD Student, Department of Accounting, Khorramshahr International Islamic Azad University, Khorramshahr, Iran)
Allah Karam Salehi ² (Assistant Professor, Department of Accounting, Masjed-Soleiman Branch, Islamic Azad University, Masjed-Soleiman, Iran)
Houshang Amiri ³ (Assistant Professor, Department of Accounting, Abadan، Islamic Azad University, Abadan, Iran)

Received: 2021-01-01 Accepted : 2021-03-20 Published : 2021-11-22

Keywords: Knowledge management, Knowledge Sharing, Data-Based Theory, Audit Institutes,

Abstract :

Effective knowledge sharing among those working in audit institutes depends on identifying the predictors and antecedents of knowledge sharing. Sharing knowledge in audit institutes can create new opportunities in an organization and provide more success for the organization and people in the position of responding to the environmental changes. So, examining the factors affecting knowledge sharing, audit institutes must make it possible for the staff to use the available knowledge better to create better executive and performance conditions if necessary. The purpose of the research is fundamental and is exploratory in nature. To collect data, in-depth semi-structured interviews were used together with library studies. The statistical population of this study were experts aware of knowledge management and audit and academic experts. To identify the experts, snowball and purposive sampling methods were used during which 16 experts were interviewed according to data adequacy. Based on analyzing the interviews, final codes were extracted as 53 concepts and 17 main items. Finally, using the systematic formalism in the data-based theory, the identified codes were classified into 6 core classes including phenomenon orientation, causal conditions, contextual conditions, intervening conditions, strategies and outcomes.

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