Developing and presenting a conceptual model for managing knowledge sharing behavior in the Iranian auditing profession

Authors
Safiye Bakhshani 1
Mohammad Ali Bagherpour Velashani 2
Mohammad Reza Abbaszadeh 3
1 PhD Student, Department of Accounting, Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad (FUM), Mashhad, Iran. (bakhshanis@yahoo.com)
2 Associate Professor, Department of Accounting, Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad (FUM), Mashhad,Iran.(Corresponding Author)
3 Associate Professor, Department of Accounting, Faculty of Economics and Administrative sciences, Ferdowsi University of Mashhad (FUM), Mashhad, Iran. (abbas33@um.acir)
10.61186/aapc.7.14.35
Abstract
Human behavior in organizations is very complex because it is affected by the interaction of many factors such as management measures, competitive environment and new technologies. People have personality differences, and how people behave in groups will be different. The occurrence of knowledge sharing behavior is no exception to this rule and the behavior intent of individuals will change under the influence of various factors. In this study, using grounded theory, causal conditions, main phenomenon, underlying factors and intervening factors around knowledge sharing in the auditing profession were identified. Through interviews with 20 experts in 2022, the underlying theory of "knowledge sharing behavior management in the auditing profession" was extracted from 29 categories. Eight strategic categories were extracted from the interviews: Strengthening commitment and responsibility, creating motivation, creating technology infrastructure, regularity, obligation and supervision, creating the ground for the transfer of foreign knowledge and modelling, paving the way for the sharing and exchange of knowledge between auditing institutions, culture building and promoting organizational climate. Eight consequence categories were also extracted: Achieving public and social interests, institutionalizing and internalizing knowledge sharing behavior, facilitating knowledge sharing, demonstrating and aligning with professional and legal behavior, receiving knowledge, methods and up-to-date tools; Transfer and exchange of knowledge in similar environmental conditions, compliance with cultural norms, sense of belonging to the organization and job satisfaction. The findings of this study can be used by professional associations to develop requirements or provide guidelines to promote knowledge sharing in auditing firms.
Keywords
Knowledge sharing
Auditing
Behavior Management
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Value and Behavioral Accounting
Volume 7, Issue 14
Winter 2023
Pages 35-75