| Summary: | 碩士 === 國立東華大學 === 國際企業學系 === 100 === In the era of the knowledge economy, knowledge is the most valuable and intangible asset. In addition to self-study, knowledge sharing is the fastest learning method. An organization cannot create knowledge by itself. Rather, it is necessary for members to deliver and share knowledge. In fact, knowledge sharing is a challenging issue.
This paper surveys the basic-level accountants within Chunghwa Telecom and explores the factors that influence the knowledge sharing among basic-level accountants, seeking to identify the motivations of sharing knowledge and experience. After a literature review and analysis on issues related to knowledge, knowledge management and knowledge sharing, this paper develops four dimensions that influence knowledge sharing of basic-level accountants. These four dimensions are motivations, organizational systems, knowledge management and interpersonal relationships. This paper applies the Fuzzy Delphi Method and Analysis Hierarchy Process in order to construct the assessment structure for the factors that influence knowledge sharing. The purpose is to analyse the importance of individual factors. The results show that in the major criteria level, knowledge management is the most critical factor, followed by organizational systems. Motivations are least emphasized. According to the overall weights, knowledge storage, experience sharing, collaboration, education & training, communication skills and knowledge exchange are the top factors. This finding can serve as a reference to the accounting department in the promotion of knowledge sharing activities.
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