Tacit Knowledge Sharing and Dissemination in Audit Firms

Abstract

This paper investigates how tacit knowledge, especially experience and know-how, is transferred and disseminated among auditors in audit firms in Sweden and Vietnam. Basing on a qualitative study, mainly through interviews, the paper seeks to contribute to knowledge management research by providing empirical evidence on how such organizations enable knowledge sharing behavior to create a shared environment, thus ensuring a successful auditing process. The research reveals that audit firms enable tacit knowledge sharing and dissemination by implicitly employing communities of practice. These firms also implicitly use four modes of knowledge conversion: socialization, externalization, combination and internalization, in a shared context (ba). Sharing tacit know-how therefore becomes a critical factor to success and is arguably the best way for auditors to reflect and share knowledge. The paper recommends that tacit knowledge needs to be conveyed through daily contextual interactions to nurture organizational knowledge. In its conclusion, the paper encourages the widespread use of these knowledge sharing models, considering their multiple benefits in creating value for employees and customers, and the influence on organizational performances.