Investigating the relationships between the dimensions of the knowledge sharing pattern in auditing institutions with the knowledge management approach


Abstract: One of the important and key factors to improve efficiency in the organization is the power and action of that organization in transferring and sharing knowledge. Audit institutions are not excluded from this important and basic issue. The purpose of this research is to investigate the relationships between the dimensions of the knowledge sharing pattern in audit institutions using the knowledge management approach. The descriptive-survey research method is applied and correlational. The statistical population of this research includes the Iranian Association of Certified Public Accountants, both employed and unemployed, in different geographical locations. Using Morgan's table, a total of 352 people were determined as the size of the population through quota sampling, accessible and judgmental. The desired information and data were collected through a questionnaire and hypothesis tests were analyzed using the structural equation model. The results show that causal conditions including technological factors, motivational factors and organizational contexts have a positive and significant effect on knowledge sharing in auditing institutions with a knowledge management approach. Also, sharing knowledge in auditing institutions with the approach of knowledge management, contextual factors and intervening conditions have a positive effect on strategies such as acquiring and creating knowledge, transferring and sharing knowledge and strategic planning, and the effect of these strategies on consequences such as increasing productivity, individual and job progress, economic and financial stability were confirmed.