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Relatively little study has been performed on knowledge management and knowledge transfer in the public sector, and even less in the developing countries. This paper investigates the relationship between organizational elements and the performance of knowledge transfer. Five main independent variables were identified – organizational culture, organizational structure, technology, people/human resources and political directives – and these were tested against creation of knowledge assets and knowledge transfer performance using the Spearman rank test. Tacit and explicit knowledge were also tested against knowledge transfer performance. To achieve an in‐depth empirical study, the Ministry of Entrepreneur Development of Malaysia was chosen for a case study. The findings are based on replies to a questionnaire survey done from September to December 2001. The results reveal that there are significant relationships between some of the variables and either the creation of knowledge assets or the performance of knowledge transfer. Therefore, it is necessary for organizations to consider some of the elements that show a relationship between the tested variables in implementing a knowledge management strategy in an organization. However, certain variables that did not show any relationship should not be ignored totally, as they are still very important for some organizations.

This study aims to investigate the extent of influence of learning factors on tacit knowledge sharing among the public sector accountants.

A model comprising six learning factors and their conjectured relationships with tacit knowledge sharing was derived from literature review. A self-administered questionnaire was developed and used to collect data from 203 accountants employed by the Accountant-General's Department (AGD) in Malaysia. Factor analysis was employed to confirm the model's validity, after which the hypotheses formulated were tested using multiple regression analysis.

Learning factors such as training and learning opportunities have strong impact on tacit knowledge sharing, while feedback on performance evaluation, and information and communications technology (ICT) know-how and skills have moderate impact. Job rotation does not show any significant impact on tacit knowledge sharing.

This paper contributes to the development of a replicable model for assessing the extent of influence of learning factors on tacit knowledge sharing, particularly in a public sector organization which has an agenda to adopt KM. However, generalizability could be an issue since this research was conducted on one public organization only. Further, the analysis was based solely on accountants' views.

As a knowledge node of public sector accounting knowledge and practice, the results suggest that the AGD should focus on the significant learning factors in order to leverage its accountants' tacit knowledge. This could facilitate the initial efforts of the AGD's KM implementation in terms of maintaining and growing its knowledge assets for better organizational performance.

This study filled the gap in mainstream literature by providing information on KM implementation in a public sector accounting organization.

This study aims to investigate how accountants working in a large public sector accounting organization perceive KM implementation issues in their organization. An integrated KM framework that interconnects KM enablers, knowledge sharing process, and organizational performance derived from the literature is proposed and adopted in this study.

The accountants working at the Accountant‐General's Department (AGD) under the Ministry of Finance, Malaysia are selected for an in‐depth study through the use of a self‐reporting questionnaire. The model's validity was confirmed through factor analysis. The data were then analyzed using multiple regression analyses.

The statistical results provide strong support for the KM framework. There are positive effects of KM enablers and knowledge sharing process towards organizational performance. When both the variables are regarded as antecedents of organizational performance, knowledge sharing process and technology resources are among those of highly significant enablers.

This research was conducted in only one organization among the lower echelon accountants, thereby limiting the generalizability of the results obtained. This paper provides a framework for developing an instrument for assessing the AGD, which has drawn plans to institutionalize KM. As a knowledge nexus of public sector accounting knowledge and practice, the AGD has to place serious emphasis on the significant KM enablers in drawing up its KM implementation strategy in order to effectively manage and leverage the intellectual assets of its professional intellects. This will enable it to reap better performance.

This study has extended knowledge in KM, especially concerning KM implementation issues in public sector organizations. Moreover, this research is among the first empirical works to address KM implementation in a public accounting organization.

There is relatively very little information on knowledge management in the public sector, and even less in developing countries. This paper investigates and examines the availability of a knowledge management strategy in a public organisation in Malaysia. This paper also examines perceptions on the benefits, problems, responsibilities and technological aspects that are entailed in managing knowledge in an organisation. Issues that encourage and restrict knowledge generation and knowledge sharing are also discussed. To achieve an in‐depth study, the Ministry of Entrepreneur Development of Malaysia was chosen for a case study. A questionnaire was used as the main instrument in gathering data, and a total of 154 respondents were involved in the survey. Although the Ministry does not have any specific knowledge management strategy, the study reveals that knowledge in the Ministry was available in the Ministry's procedures and policies, job manual procedure, ISO 9002, desk file, work flow and databases.

The purpose of this paper is to develop a measurement instrument toward knowledge management (KM) implementation in the Iranian oil industry.

Based on an in-depth study of the relevant literature, the critical success factors (CSFs) related to the sub-factors were identified. Then, exploratory and confirmatory factor analysis was used to validate the instrument. Finally, based on the developed instrument, the KM implementation was evaluated in the subsidiaries of the Iranian oil industry.

The obtained results reveal the 13 factors as follows: human resource management; KM processes; information technology; business strategy; intellectual capital; KM system; executive practices of KM; management information system; culture; partnership and cooperation with business partners; KM road map; leadership commitment and support; and organizational environment.

As this study was conducted in the Iranian oil industry, cautious should be taken regarding the generalizability of the results.

The proposed instrument can help policymakers and top managers of the subsidiaries of Iranian oil industry in successful implementation and measurement of their KM practices.

Identification and measurement of the CSFs of KM implementation through developing a comprehensive instrument in the context of the Iranian oil industry.

Lack of individual awareness of knowledge sharing practices to prevent identity theft is a significant issue for online retail organisations (OROs). Agile learning processes and sharing of knowledge is essential, but the lack of relevant training inhibits these processes within the online industry. This study aims to identify the inhibiting factors in agile learning and knowledge sharing process with recommendations for best practice for organisations and staff to effectively share knowledge on identity theft prevention.

Three qualitative case studies were undertaken in OROs in the UK. Data were collected using semi-structured interviews, internal documents and related external material. The data were analysed using a thematic analysis method.

The findings identified that individual staff members within OROs from the information security and fraud prevention departments often share their knowledge as a community. However, there is no formal knowledge sharing process or any related training facilitating this exchange. There is a need for agile learning environment in OROs of the UK.

The study offers both theoretical and practical contributions to the extant literature of agile learning of knowledge sharing to prevent identity theft in OROs. Existing learning opportunities are not being used to enhance the knowledge of individuals, and OROs need to increase the skills and trust of their staff to share knowledge efficiently. This study identifies the systemic weaknesses inherent in the process of knowledge sharing and existing training provision within OROs. It provides ORO managers with practical guidelines in facilitating trust between individuals and developing appropriate training systems to educate staff on sharing organisational knowledge. This study contributes by extending the knowledge sharing framework proposed by Chong et al. (2011) for enhanced individual knowledge sharing processes to prevent identity theft within OROs. It also identifies OROs’ weaknesses in knowledge sharing learning processes for theft prevention and offers prevention guidelines and recommendations for developing effective agile learning environments.

The present study aims to assess the effect of barriers and knowledge sharing facilitators on organisational innovation in Iraq. Fundamentally, this paper seeks to answer “whether knowledge sharing can improve organisational innovation in firms listed on the Iraq Stock Exchange”.

For the study, the research method is practical, in the form of an objective and descriptive survey. The study sample includes all financial managers of manufacturing companies listed on the Iraq Stock Exchange. The sampling method of the present study is based on Cochran comprising of 467 participants; a total number of 211 questionnaires were completed as the study's sample. This paper uses PLS tests to assess the effect of independent variables on dependent variables.

Results show that knowledge sharing barriers have no impact on the organisational innovation of firms listed on the Iraq Stock Exchange, but that knowledge sharing facilitators can enhance the organisational innovation of these firms.

This paper is the first study on the effect of barriers and knowledge sharing facilitators on organisational innovation of firms listed on the Iraq Stock Exchange, which is an emergent country with specific conditions (lack of specialised workforce and modern systematic infrastructure), therefore the results will provide helpful information that will contribute to the development of science and knowledge.

The purpose of this paper is to examine the mediating role of trust in the relationship between knowledge management enablers (i.e. top management support, organizational culture, knowledge management system quality, and openness in communication) on knowledge sharing in small and medium enterprises (SMEs) in Pakistan.

The study was conducted through self-administered survey of employees of SMEs in Pakistan. Correlation, Baron and Kenny approach (causal steps approach) and PROCESS Macro (normal test theory) developed by Hayes were used to find out the direct and indirect effects of trust among knowledge management enablers and knowledge sharing.

The results have shown that trust of employees at SMEs was developed through knowledge management enablers which promote knowledge sharing. Therefore, the relationship between knowledge management enablers, trust, and knowledge sharing is positive.

The current study only considered the single aspect of knowledge management system, i.e. knowledge sharing; some other aspects of knowledge management system such as knowledge creation and knowledge utilization can be used for future studies at SMEs sector.

The mediation of trust between top management support, culture, openness in communication, and knowledge sharing provided that trustworthy relationships between the members of an organization would lead to enhance the knowledge sharing activities. In order to promote the knowledge sharing attitudes within the organization, the managers should consider knowledge management enablers (top management support, organizational culture, and openness in communication) along with trustworthy environment as an energetic force for the development of knowledge management systems.

The study confirmed the mediating effect of trust between the relationships of top management support, organizational culture, openness in communication, and knowledge sharing, while there is a partial mediating role of trust between knowledge management system quality and knowledge sharing.

The purpose of this paper is to construct and investigate relationships between knowledge-sharing factors, attitude and the intention to share of UK academics, as research on knowledge sharing in higher education is extremely sparse.

A research model and hypotheses were constructed from individual and organisational factors that were identified to affect knowledge sharing. Questionnaire data were obtained from 367 academics concerning their attitude and intention towards knowledge sharing. This was then used in a two-stage structural equation modelling approach where the measurement model was used for confirmatory factor analysis. The structural model was used to measure and test the hypothesised relationships.

Findings indicate that, in general, individual beliefs amongst academics were more influential on their knowledge-sharing attitudes than organisational culture. Furthermore, leadership was the most influential factor within the overall organisational culture whereas autonomy demonstrated the weakest relationship. Belief in the possibility of rewards through associations was found to be a highly significant individual factor. The relationship between attitude and intention was relatively weak although still statistically significant.

The research demonstrates that management should ensure that departmental leaders promote knowledge sharing and that valued rewards are linked to sharing within the department.

The purpose of this paper is to identify the critical factors that impact knowledge sharing (KS) and their importance in technology-intensive service organizations in the United Arab Emirates (UAE).

An extensive literature review was conducted to identify the critical factors for KS in technology-intensive organizations. Then, an analytical hierarchical process (AHP) was applied to prioritize the primary criteria and sub-criteria. This study consists of nine primary criteria and 34 sub-criteria that are relevant to KS in technology-intensive organizations.

The results show that organizational leadership (OL) is the most important factor that impacts KS in technology-intensive organizations, which is followed by organizational culture (OC), organizational strategy (OSY), corporate performance (CP), organizational process (OP), employee engagement (EE) and organizational structure (OST). According to the results, the least impactful factor is human resource management (HRM).

Because the results in this study were only obtained from service organizations, future studies can include manufacturing organizations from different countries and additional success factors. Future studies could also use structural equational modelling methodology for better understanding the relations among these critical factors for KS.

This paper is one of the first in the UAE to examine the broad range of critical success factors for KS in technology-intensive organizations.