| Summary: | 碩士 === 國立中興大學 === 會計學研究所 === 95 === After highly publicized scandals like Enron and WorldCom, public opinion of accountants on their professionals and prestige is negatively shifted. Consequently, knowledge plays a crucial role that enables accounting firms to subsist and develop in a highly-assessed audit risk era. Knowledge sharing becomes an essential to fostering knowledge creation. Also, SAS No.99 in America and SAS No.43 in Taiwan both require audit team「Brainstorming」. Therefore, understanding the determinants of knowledge sharing of practicing auditors is meaningful and a specific attention paid to one of determinants－Organizational Culture is present.
The subjects of the study consisted of 173 auditors in public accounting firms of Taiwan. The Organizational Culture Scale, divided into bureaucratic culture scale, innovative culture scale and supportive culture scale, was used to measure its impact on knowledge sharing willingness and behaviors. The data obtained and hypotheses constructed in this study were analyzed and tested by Structural Equation Models. The main findings of the study were as follows:
1.The organizational culture of public accounting firms of Taiwan toward bureaucratic culture type is observed.
2.The auditors perceived higher knowledge sharing willingness on knowledge co-constructing, and perceived higher knowledge sharing behaviors on situated knowledge sharing.
3.Demographic variables such as sex, age and job title appear to have significant effects on knowledge sharing willingness and behaviors.
4.While the organizational culture of public accounting firms culture toward bureaucratic and innovative, auditors would have greater willingness to share knowledge, in turn more knowledge sharing behaviors would be conducted.
Finally, some suggestions are provided for accounting practice and further studies.
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