Tacit Knowledge Dissemination Among Auditors: A Study on Auditors in National Audit Department

After some related theories in knowledge management were revised, especially upon few model developed by Nonaka (1994), Nonaka and Takeuchi (1995), and Niessen (2002), the gap inside the theories was found. Thus, a study was conducted to fulfill the gap determined. Generally, this study was focused on tacit knowledge dissemination among auditors, in consequent of the effectiveness of knowledge sharing factors in the process of disseminating the tacit knowledge. In this process, three factors of knowledge sharing, consisted culture, attitude, and infrastructure were used as analysis tools to investigate the influence of knowledge sharing factors upon tacit knowledge dissemination in this organization. The finding of the study had found the significant influence of culture and attitude of knowledge sharing on tacit knowledge dissemination. This discovery was support one dimension in knowledge flow theory, developed by Nonaka, 1993. In knowledge flow theory, socialization was the important process of disseminating knowledge at individual to group levels, the best approach to retain the tacit knowledge capacity from dispersed and evade knowledge became less tacit suddenly. Moreover, the process of transferring tacit knowledge at the socialization dimension was strongly influenced by the culture towards knowledge sharing. The flow of tacit knowledge will be truncated if the culture at the individual level was unsupportive nature, and it will be resulted the knowledge hoarding situation in the whole organization. Anyway, the finding of study had proved the applicability of the practices of tacit knowledge dissemination in the organizational environment. Hence, the supportive steps upon fertilizing the whole process of tacit knowledge dissemination in the department need to be emphasized in order to raise the quality of department workforce entirely