Tacit Knowledge Dissemination Among Auditors: A Study on Auditors in National Audit Department

After some related theories in knowledge management were revised, especially upon few model developed by Nonaka (1994), Nonaka and Takeuchi (1995), and Niessen (2002), the gap inside the theories was found. Thus, a study was conducted to fulfill the gap determined. Generally, this study was focused...

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Main Author:	Wan, Hasan
Format:	Thesis
Language:	eng eng
Published:	2007
Subjects:	BF Psychology
Online Access:	https://etd.uum.edu.my/93/1/wan_bt_hasan.pdf https://etd.uum.edu.my/93/2/wan_bt_hasan.pdf
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id	my-uum-etd.93
record_format	uketd_dc
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
topic	BF Psychology
spellingShingle	BF Psychology Wan, Hasan Tacit Knowledge Dissemination Among Auditors: A Study on Auditors in National Audit Department
description	After some related theories in knowledge management were revised, especially upon few model developed by Nonaka (1994), Nonaka and Takeuchi (1995), and Niessen (2002), the gap inside the theories was found. Thus, a study was conducted to fulfill the gap determined. Generally, this study was focused on tacit knowledge dissemination among auditors, in consequent of the effectiveness of knowledge sharing factors in the process of disseminating the tacit knowledge. In this process, three factors of knowledge sharing, consisted culture, attitude, and infrastructure were used as analysis tools to investigate the influence of knowledge sharing factors upon tacit knowledge dissemination in this organization. The finding of the study had found the significant influence of culture and attitude of knowledge sharing on tacit knowledge dissemination. This discovery was support one dimension in knowledge flow theory, developed by Nonaka, 1993. In knowledge flow theory, socialization was the important process of disseminating knowledge at individual to group levels, the best approach to retain the tacit knowledge capacity from dispersed and evade knowledge became less tacit suddenly. Moreover, the process of transferring tacit knowledge at the socialization dimension was strongly influenced by the culture towards knowledge sharing. The flow of tacit knowledge will be truncated if the culture at the individual level was unsupportive nature, and it will be resulted the knowledge hoarding situation in the whole organization. Anyway, the finding of study had proved the applicability of the practices of tacit knowledge dissemination in the organizational environment. Hence, the supportive steps upon fertilizing the whole process of tacit knowledge dissemination in the department need to be emphasized in order to raise the quality of department workforce entirely.
format	Thesis
qualification_name	masters
qualification_level	Master's degree
author	Wan, Hasan
author_facet	Wan, Hasan
author_sort	Wan, Hasan
title	Tacit Knowledge Dissemination Among Auditors: A Study on Auditors in National Audit Department
title_short	Tacit Knowledge Dissemination Among Auditors: A Study on Auditors in National Audit Department
title_full	Tacit Knowledge Dissemination Among Auditors: A Study on Auditors in National Audit Department
title_fullStr	Tacit Knowledge Dissemination Among Auditors: A Study on Auditors in National Audit Department
title_full_unstemmed	Tacit Knowledge Dissemination Among Auditors: A Study on Auditors in National Audit Department
title_sort	tacit knowledge dissemination among auditors: a study on auditors in national audit department
granting_institution	Universiti Utara Malaysia
granting_department	College of Business (COB)
publishDate	2007
url	https://etd.uum.edu.my/93/1/wan_bt_hasan.pdf https://etd.uum.edu.my/93/2/wan_bt_hasan.pdf
_version_	1747826842012745728
spelling	my-uum-etd.932013-07-24T12:05:34Z Tacit Knowledge Dissemination Among Auditors: A Study on Auditors in National Audit Department 2007-11-09 Wan, Hasan College of Business (COB) Faculty of Business Management BF Psychology After some related theories in knowledge management were revised, especially upon few model developed by Nonaka (1994), Nonaka and Takeuchi (1995), and Niessen (2002), the gap inside the theories was found. Thus, a study was conducted to fulfill the gap determined. Generally, this study was focused on tacit knowledge dissemination among auditors, in consequent of the effectiveness of knowledge sharing factors in the process of disseminating the tacit knowledge. In this process, three factors of knowledge sharing, consisted culture, attitude, and infrastructure were used as analysis tools to investigate the influence of knowledge sharing factors upon tacit knowledge dissemination in this organization. The finding of the study had found the significant influence of culture and attitude of knowledge sharing on tacit knowledge dissemination. This discovery was support one dimension in knowledge flow theory, developed by Nonaka, 1993. In knowledge flow theory, socialization was the important process of disseminating knowledge at individual to group levels, the best approach to retain the tacit knowledge capacity from dispersed and evade knowledge became less tacit suddenly. Moreover, the process of transferring tacit knowledge at the socialization dimension was strongly influenced by the culture towards knowledge sharing. The flow of tacit knowledge will be truncated if the culture at the individual level was unsupportive nature, and it will be resulted the knowledge hoarding situation in the whole organization. Anyway, the finding of study had proved the applicability of the practices of tacit knowledge dissemination in the organizational environment. Hence, the supportive steps upon fertilizing the whole process of tacit knowledge dissemination in the department need to be emphasized in order to raise the quality of department workforce entirely. 2007-11 Thesis https://etd.uum.edu.my/93/ https://etd.uum.edu.my/93/1/wan_bt_hasan.pdf application/pdf eng validuser https://etd.uum.edu.my/93/2/wan_bt_hasan.pdf application/pdf eng public masters masters Universiti Utara Malaysia Allee, V. (1997). The knowledge evolution, expanding organizational intelligence. Newton: Butterworth-Heinemann. Ajzen, I. (1985). From Intentions to Actions: A Theory of Planned Behavior. J. Kuhl and J. Beckmann, Eds. Action Control - From Cognition to Behavior, Berlin: Springer-Verlag, pp. 11 - 39. Babbie, E. (1990). Survey Research Method, Second Edition. California: Wadsworth Publishing Company. Babbie, E. (2001). The practice of social research, Stamford: Wadsworth Thomson Learning. Baker, T.L. (1999). 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Tacit Knowledge Dissemination Among Auditors: A Study on Auditors in National Audit Department

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