Knowledge Sharing Among Accounting Academics in an Electronic Network of Practice

Posted: 15 Oct 2014

See all articles by Eileen Zalkin Taylor

Eileen Zalkin Taylor

North Carolina State University

Uday S. Murthy

University of South Florida - School of Accountancy

Date Written: June 1, 2009

Abstract

Using a multi-method approach, we explore accounting academics' knowledge-sharing practices in an Electronic Network of Practice (ENOP) – the Accounting Education using Computers and Multimedia (AECM) email list. Established in 1996, the AECM email list serves the global accounting academic community. A review of postings to AECM for the period January-June 2006 indicates that members use this network to post questions, replies, and opinions covering a variety of topics, but focusing on financial accounting practice and education. Sixty-nine AECM members constituting 9.2 percent of the AECM membership base responded to a survey that measured their self-perceptions about altruism, reciprocation, reputation, commitment, and participation in AECM. The results suggest that altruism is a significant predictor of posting frequency, but neither reputation nor commitment significantly relate to posting frequency. These findings imply that designers and administrators of the recently launched AAA Commons platform should seek ways of capitalizing on the altruistic tendencies of accounting academics. The study's limitations include low statistical power and potential inconsistencies in coding the large number of postings.

Keywords: Information Sharing, Accounting, Accountants, Knowledge Management, Disclosure of Information

Suggested Citation

Taylor, Eileen Zalkin and Murthy, Uday S., Knowledge Sharing Among Accounting Academics in an Electronic Network of Practice (June 1, 2009). Accounting Horizons, 23(2), 151-180 (2009), Available at SSRN: https://ssrn.com/abstract=2504170

Eileen Zalkin Taylor (Contact Author)

North Carolina State University ( email )

Campus Box 8113
Nelson Hall
Raleigh, NC 27695-8113
United States
919-513-2476 (Phone)

Uday S. Murthy

University of South Florida - School of Accountancy ( email )

Tampa, FL 33620
United States
813-974-6523 (Phone)
813-974-6528 (Fax)

HOME PAGE: http://www.coba.usf.edu/departments/accounting/faculty/murthy/index.html

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