How to Overcome Barriers to Sharing Tacit Knowledge in Non-Profit Organizations?

Abstract

This paper aims to elaborate a diagnosis and performance matrix concerted on the increment of human capital value by sharing tacit knowledge in non-profit organizations. The following objectives were defined: determine which indicators of tacit knowledge sharing are appliable; determine the measures to be implemented, aiming the augmentation of tacit knowledge sharing and learning organizational. Interviews were conducted with the commanders of volunteer fire brigades in Portugal. It was possible to create a diagnosis and performance matrix to increase the tacit knowledge sharing in these organizations. The application of this matrix improves the tacit knowledge sharing and consequently increases the human capital value. The option of a multiple case research of organizations such as voluntary fire brigades is unique in its action and identity, enabling such organizations with competencies to improve their performance with the purpose of mitigating tragic circumstances that may lead to the loss of human lives.

The Role of Social Media as Aids for Accounting Education and Knowledge Sharing: Learning Effectiveness and Knowledge Management Perspectives in Mainland China

“…Interviewees new to the field used social media to search for information to help them because they had just joined the practice. They were afraid that their knowledge inadequacy might be exposed and avoided disturbing the work of other colleagues (Oliveira et al, 2022 ). Hence, they used technologies to discover knowledge to avoid embarrassment and accusations since this is quite a general phenomenon for the new generation (Schroth, 2019 ).…”

“…Furthermore, learning knowledge on social media is convenient, timely, and knowledge-rich for learners, who can use the fragmented time to learn (Dong et al, 2021 ; Vlegels & Huisman, 2021 ; Yu et al, 2021 ). They usually apply knowledge in real-life management work that guides their practice, which can result in effective and sustainable knowledge management and learning that improves the whole profession in the long run, especially by eliminating the barriers to knowledge exchange (Moghavvemi et al, 2017 ; 2018 ; Oliveira et al, 2022 ).…”

“…Personal experience also has a certain impact on this issue (Oliveira et al, 2022 ; Sungkur & Santally, 2019 ). Learners with less experience, less exposure, and less access to accounting knowledge will first ask for help from the Internet and social media.…”

“…Knowledge capture refers to retrieving knowledge that resides within people, artifacts, or organizational entities (Cepeda-Carrion et al, 2022 ). Knowledge sharing refers to how knowledge is communicated to other individuals across individuals, groups, departments, or organizations (Sungkur & Santally, 2019 ; Oliveira et al, 2022 ; Lepore et al, 2022 ). Knowledge application refers to applying knowledge to carry out useful tasks (Caliari & Chiarini, 2021 ; Attour Barboaroux, 2021 ; Zhan & Xie, 2022 ).…”