1
* Knowledge sharing across cultures
Abstract
The use of Knowledge Management Systems to share knowledge starts with people who are willing to
share their knowledge. This study investigates the effect of the type of information to be disclosed, the
possibility of sharing the information anonymously, and the obtainment of a reward in cash on
willingness to share information. Data for the experiment were collected in Chile and Mexico. Findings
suggest that people are likely to share positive information (information that discloses a success) rather
than negative information (information that discloses a mistake). The possibility of posting the
information anonymously incentivizes people to disclose negative information. Yet, about half of the
participants are not willing to believe that anonymity can be ensured, limiting the effectiveness of
anonymity as an incentive to share knowledge. The obtainment of a cash reward had no effect on the
willingness to share information.
Keywords: knowledge management systems, information sharing, cross-cultural research
Introduction
Multinational companies including most global audit firms have implemented Knowledge Management
Systems (KMS) with the intention of sharing knowledge and improving practice across their business
units worldwide. KMS are particularly important to the assurance and tax community because sharing
knowledge can help accounting firms to increase the effectiveness, efficiency, and quality of the
assurance process by “leveraging the skills, knowledge, and best practices of their professional staff”
(Vera-Muñoz, Ho, & Chow, 2006, p. 133). KMS usage is also spreading to regional accounting firms
(Leech & Sutton, 2002). The 2007 CCH Intelligent Business Survey reports that about one third of the
firms surveyed are using formal KMS (Anoymous, 2008). Due to the importance of KMS to the
accounting profession, it has been pointed out the need to conduct research in this area (Leech &
Sutton, 2002).
Successful KMS implementations can founder on multiple organizational and technical issues. Ironically,
the willingness of the original knowledge creator to share knowledge with the KMS is the critical success
factor (Alavi & Leidner, 1999, 2001). In essence KMS exist because someone is willing to share their
knowledge. If employees do not share their knowledge, the KMS will be empty and ergo ineffective. As
Kankanhalli, Tan, & Wei, 2005, p. 113 note, “a large number of failures in KMS initiatives are due to user
resistance to share knowledge through systems”. For this reason, practitioners consider motivating
employees to share their knowledge one of the most important issues in using KMS (King, Marks, &
McCoy, 2002).
It is important, therefore, to understand the factors affecting the willingness to share information. Past
research on information sharing in the context of KMS has focused on the individual and organizational
factors influencing knowledge sharing behaviors in a single country with a less than clear resolution (see
Yang & Chen, 2007 for a review). Implementing multinational KMS are more complex than just national
Page 1 of 20 
Convention