The Effect of Knowledge Sharing on Auditor Innovation Ability Using Work Ethics as Moderating Variable (Published)
This study aims to determine the effect of knowledge sharing on auditor innovation capabilities that are moderated by work ethic. This research was conducted at the Public Accountant Firm in the city of Bandung. Respondents in this study were external auditors. The research method used is research verification survey with a quantitative approach. Sampling was determined by nonprobability sampling technique with a type of purposive sampling, with a sample of 34 respondents. The data analysis technique used is moderate regression analysis.. The results of the tests that have been done show that knowledge sharing has a significant effect on the auditor’s innovation ability. Other test results show that work ethic does not have a significant effect on the ability of innovation and work ethic not to moderate the effect of knowledge sharing on the auditor’s innovation ability. Based on these studies, auditors who have high innovation capabilities will be able to provide new ideas that can benefit clients. But in making innovations auditors must remain on track, not violate boundaries, and not violate existing rules. It is expected that this research can provide knowledge to auditors to be able to improve their abilities, especially in the audit field so they can maximize their duties as auditors.
Keywords: Knowledge Sharing, Work ethics, auditor innovation capabilities
COMPETITIVE ADVANTAGE THROUGH KNOWLEDGE DISSEMINATION: AN EMPIRICAL ANALYSIS OF HOTELS IN MAKURDI METROPOLIS, BENUE STATE, NIGERIA (Published)
Strategic management researchers have alluded to the fact that tangible/intangible assets and intangible capabilities contribute to the achievement of organization’s competitive advantage. Thus, this study was conducted owing to the increase in the employment of knowledge workers, the use of Information and Communication Technology (ICT) in service delivery, and the upsurge in the number of hotels in the hospitality industry in Makurdi metropolis. The aim of the study was to investigate the relationship between knowledge dissemination and Competitive Advantage (CA). The study adopted ex-post-facto research design and purposive sampling technique. Questionnaire were employed to collect data from employees of selected hotels. Chi-square statistical method was employed to test the research hypothesis. It was found that knowledge dissemination is significantly related to CA. The researchers recommend increased knowledge dissemination via knowledge sharing and transfer among employees and between departments.
Keywords: Competitive Advantage, Knowledge Management, Knowledge Sharing, Knowledge dissemination, Knowledge transfer