Social theories suggest that individuals expect something in return when they decide to share knowledge. These expectations of benefits vary from tangible incentives provided by organizations to positive feelings aroused by altruistic behavior. The theory of consumption values (TCV) allows a specification of distinct types of benefits (functional, social, emotional, epistemic and conditional) which individuals consider before they decide to share knowledge. Furthermore, the perceived costs of sharing can reduce the perceived value of knowledge sharing. These costs are non-monetary sacrifices (effort and risks) reducing the perceived value of sharing.In this work we develop the perceived value of knowledge sharing as a multidimensional construct, grounded in assumptions of social exchange theory, consumer research and knowledge sharing literature. This conceptualization is intended to serve as a basis for the operationalization of perceived knowledge value in a future study on knowledge sharing intentions.

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