The Impact of Knowledge Sharing Culture on Job Satisfaction in Accounting Firms. The Mediating Effect of General Competencies

This paper outlines the critical role of employees’ general competencies in the link between knowledge sharing culture and job outcomes (satisfaction) in accounting firm services (accounting offices). A knowledge sharing culture facilitates communication and information exchange, problem solving, team working and decision making. General competencies embrace abilities such as prioritizing, learning new things, coming-up with new ideas and solutions, working productively with others. The discussion arises primarily based on the considerable theoretical vagueness and empirical inconclusiveness in the existing literature concerning knowledge management mechanisms and their contribution. As of interest to resolve this controversy, a research framework is developed in which general competencies act as the mediator between knowledge sharing culture and employees’ satisfaction in accounting offices. The empirical findings from a survey of 84 employees in accounting offices in Central Greece confirmed that general competencies exert a mediating effect on the relationship between knowledge sharing culture and job satisfaction. The main implication of the findings for accounting managers is that employees in a knowledge sharing working environment are more likely to achieve higher job satisfaction and subsequently effectiveness, as a result of strengthened general competencies. Thus, specific directions for managerial action have been derived.