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This quantitative survey carried out among accountants and managers revealed that individual and organizational enablers are critical in ensuring the success of knowledge sharing process, through knowledge donating and knowledge collecting. Knowledge of accounting information, whether it be financial or non-financial, is an important driver on the success of an organization. Successful companies ensure that important knowledge is shared throughout the organization. The results of this study show that top management support is an important enabler in the knowledge sharing process. The study provides an insight on how knowledge sharing should be integrated as part of the business strategies to improve business performance.
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Shu Hui Wee (2012) studied this question.