Knowledge Management and Employee General Competencies in Accounting Firms

  • Panagiotis Trivellas
  • Nikolaos Kakkos
  • Ilias Santouridis
Conference paper
First Online:
Part of the Springer Proceedings in Business and Economics book series (SPBE)

Abstract

This paper aims to shed light upon the impact of knowledge management on employee general competencies in accounting firm services (accounting offices). In this study, general competencies consist of abilities regarding (a) communication and teamwork, (b) problem solving and prioritizing, (c) time management and creativity, (d) interpersonal relations, (e) knowledge acquisition and application, and (f) risk taking and challenging. Knowledge management is primarily regarded the knowledge sharing culture, which consists of values about communication and information exchange, human relations, group decision-making and knowledge diffusion. The stimuli of this research can be traced on the empirical inconclusiveness in the existing literature investigating individual competencies and knowledge management mechanisms, as well as their association. The empirical findings from a survey of 141 employees in accounting offices in Central Greece confirm that all types of general competencies are significantly associated with knowledge sharing culture. As a consequence, management may invest on training in order to develop general competencies, which in turn, will boost knowledge sharing. Thus, accounting services firms may build a sustainable competitive advantage on knowledge management.

Keywords

General competencies Knowledge management Knowledge sharing Accounting Greece 
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Notes

Acknowledgments

This research has been cofinanced by the European Union (European Social Fund-ESF) and Greek national funds through the Operational Program “Education and Lifelong Learning” of the National Strategic Reference Frame-work (NSRF)—Research Funding Program: ARCHIMEDES III. Investing in knowledge society through the European Social Fund References.

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Copyright information

© Springer International Publishing Switzerland 2017

Authors and Affiliations

  • Panagiotis Trivellas
    • 1
  • Nikolaos Kakkos
    • 2
  • Ilias Santouridis
    • 3
  1. 1.Department of Logistics ManagementTEI of Central GreeceThivaGreece
  2. 2.Department of Business AdministrationTEI of ThessalyLarisaGreece
  3. 3.Department of AccountancyTEI of ThessalyLarisaGreece

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