Knowledge Sharing Behavior of Accountants: The Case of Accounting Service Firms in Hanoi

Thi Quynh Anh Doan (Faculty of Accounting, University of Labor and Social Affairs Hanoi, Vietnam)
Thi Hanh Duyen Nguyen (Faculty of Economics, Vinh University, Hanoi, Vietnam)
Duc Tai Do (Faculty of Accounting, University of Labor and Social Affairs Hanoi, Vietnam)

International Journal of Small and Medium Enterprises and Business Sustainability
Vol. 5 No. 2 (2020): July

The main objective of this study was to identify, evaluate, and to measure the attributes of knowledge sharing behavior of accountants in the accounting service firms in Hanoi. The study was based on a field survey using a semi-structured questionnaire on a sample of 150 accountants. But, only 120 filled questionnaires were satisfactory and therefore included in the analysis. By using several statistical analytical tools, i.e. descriptive statistics, Cronbach’s Alpha analysis, Independent T-test and ANOVA, the study has identified and measured seven (7) attributes of knowledge sharing behavior that have great effects on employees (or in this case study, accountants). Based on the findings, some recommendations are given for accountants and accounting service firms to improve the knowledge sharing behavior of accountants.