審計人員知識分享決定因素之研究

Determinants of Auditors' Knowledge Sharing Propensity

本文探究會計師事務所審計人員知識分享的程度與決定因素，並提出一套包含個人層次與組織層次的觀念架構，此觀念架構包括能量、動機、個人／組織屬性等三個構面。經以問卷調查44家會計師事務所合計466位審計人員分析後發現，會計師事務所審計人員知識分享程度高。此外，個人層次方面，能量構面的自我效能、經驗，動機構面的聲望、互惠，個人屬性構面的經驗開放性，皆對審計人員知識分享有正向影響，動機構面的「喪失知識權力」則有負向影響。組織層次方面，能量構面的聯盟網絡，以及動機構面的主管支持，則與審計人員知識分享呈正向相關。本文亦發現四大與非四大會計師事務所在個人層次的決定因素未有不同，然而，在組織層次則有所差異，「聯盟網絡」不是非四大會計師事務所審計人員知識分享的決定因素。

This paper explores the extent and determinants of auditors’ knowledge sharing propensity at both individual and organizational levels by proposing a theoretical framework and presenting empirical evidence. The theoretical framework involves capacity, motivation, and personal/organizational attributes as the three main dimensions under which specific factors that can affect knowledge sharing propensity are developed. Data collected from a questionnaire survey with 466 auditors from 44 audit firms are analyzed. Results show that the average extent of knowledge sharing propensity is relatively high. As to the determinants, at the individual level, ＂capacity＂ factors such as self-efficacy, and experience, and ＂motivation＂ factors including concern over reputation, and belief in reciprocity, as well as ＂personal attributes＂ factors including openness to experience all have positive effects on knowledge sharing propensity, whereas perceived loss of knowledge power (a ＂motivation＂ factor) has a negative effect. At the organizational level, alliance network (a ＂capacity＂ factor), and management support (a ＂motivation＂ factor) are positively associated with auditors' propensity to knowledge sharing. We also find that Big-4 firms and non-Big-4 firms do not differ at the individual-level determinants, but they do differ at the organizational-level determinants in that alliance network is not a significant determinant for the non-Big 4 firms.