本研究以提供專業審計及確認服務之會計師事務所為研究對象，採用個案研究法，透過訪談瞭解我國大型會計師事務所知識取得、知識創造、知識蓄積、知識擴散之現況，及其知識管理活動與審計專業人員核心能力、工作績效之間的關連性，並加入組織文化及人格特質等因素，進一步探討其對於知識管理推行之影響程度。經由實地訪談，本研究發現個案在知識流程之管理已臻成熟，亦因而提昇審計人員核心能力及其工作績效。然會計師之組織文化與結構及審計專業人員之個人特質與知識管理成效之關係，則不明顯。本研究並提出以下，供其他欲推行知識管理之組織做為參考：（1）將知識分享融入績效獎酬制度中，以促進成員分享知識。（2）或可建立下屬評估主管或同儕互評的機制，以避免知識斷層，確保師徒制的功能。（3）成員必須摒除將知識納為己有以鞏固地位的舊有觀念，調整心態，以增進組織全體成員之核心能力，並提昇組織的競爭力。（4）建立明確的知識管理績效考核制度以持續的檢視組織知識管理之現況，適時修正策略並提升成員參與的意願。 Although knowledge management is becoming popular in the practice and academic, very little research has done on the efficiency of knowledge management. This research employed case study method to investigate the present situation of knowledge management in the top CPA firms. In addition, it studied the relationships among knowledge management, auditors' core competence and their job performance. Furthermore, the research tried to understand the influence of organizational culture and auditors' personality on knowledge management. The finding suggests that two large CPA firms studied both have had well-organized and mature knowledge management system to support auditors' work. However, one firm lacks of a proper and formal incentive system to reward knowledge sharing and accumulation. It also shows that both firms do not pay much attention to whether organizational culture and auditors' personality have impact on knowledge management. The study finally brings up four advices to the organizations that are interested in the use of knowledge management. Suggestions of this study are as follows: (1) Encouraging knowledge sharing via the performance evaluation system. (2) Perhaps setting up an immediate superiors and subordinate or peer evaluation system to evaluate the superiors' or fellows' performance of information sharing to ensure the function of apprenticeship. (3) Individuals must remove the concept that people who possess more knowledge will have a high position in a firm in order to promote their core competence and remain organizational competition capability. (4) Establishing a clear knowledge management assessment system in order to review the present condition in the organization, also revising the strategy timely and promoting the willingness of participation in knowledge management.
二00二年創新與管理學術研討會論文集(上)=Proceedings of 2002 Innovation and Knowlege Management Conference (Volume I)，頁433-456