會計師事務所為知識密集服務業，透過知識管理可提升服務品質及效率。知識分享是組織推動知識管理的最大障礙，因此良好的團隊氛圍及主管領導風格是否可提升知識分享的意圖或行為，為本研究之主要動機。本研究以Ajzen (1991)之計劃行為理論為基礎，採問卷調查法蒐集資料，並以層級迴歸分析驗證假說，探討會計師事務所團隊氣候與主管領導風格對審計人員知識分享意圖及行為之影響。
研究結果發現知識分享意圖對知識分享行為具有顯著正向影響，知識分享之態度及主觀規範對知識分享意圖具有顯著正向影響。「高關懷」團隊氣候對知識分享之態度、主觀規範及認知行為控制具有顯著正向影響；交易型領導風格對知識分享之主觀規範具有顯著正向影響。因此，會計師事務所若能改善審計人員對知識分享之態度，重視團隊氣候加強團隊成員間之互動，並對於知識分享行為給予獎勵與支持，則將有助於提升知識分享意圖，進而增進知識分享行為。

As public accounting firms belong to knowledge intensive service industry, therefore they ought to manage knowledge to improve their service quality and efficiency.  Knowledge sharing is however the biggest obstacles when implementing knowledge management.  Therefore, this study aims to understand whether team climate and leadership style have impact on knowledge sharing intention or behavior.   It is based on the Theory of Planned Behavior proposed by Ajzen (1991) to investigate the relationships among team climate, leadership style and the auditors’ knowledge sharing behavior of the Big Four public accounting firms in Taiwan.
The research adopts questionnaire to collect data and uses hierarchical regression to test hypothesis.  The researching findings suggest that the auditors’ knowledge sharing intention has significant positive impact on the knowledge sharing behavior.  Their attitude toward knowledge sharing or subjective norms of knowledge sharing has significant positive impact on their knowledge sharing intention.  “High Care” team climate has significant positive impact on the attitude toward knowledge, subjective norms and perceived behavioral control of knowledge sharing.  Transactional leadership style has significant positive impact on the subjective norms of knowledge sharing.  Therefore, if accounting firms can improve  auditors’ attitude toward knowledge sharing, strengthen the interaction between team members, support and reward knowledge sharing behavior, then the intention and behavior of knowledge sharing will be enhanced.

目錄
第壹章　緒論	1
第一節　研究背景與動機	1
第二節　研究目的	3
第三節　研究流程	4
第貳章　文獻探討與研究假說	5
第一節　知識分享的概念	5
第二節　計劃行為理論	10
第三節　團隊氣候	14
第四節　領導風格	16
第五節　知識分享相關研究	19
第参章　研究設計	23
第一節　研究架構及假說	23
第二節　研究變數之操作型定義及衡量	28
第三節　研究對象及問卷設計	30
第四節　資料分析方法	31
第肆章　實證分析	33
第一節　問卷回收及基本資料	33
第二節　問卷信度與效度分析	34
第三節　研究變項敘述性統計分析	40
第四節　個人基本資料與各構面之差異分析及相關分析	45
第五節　假說驗證	53
第伍章　結論與建議	65
第一節　研究結論	65
第二節　策略意涵	67
第三節　研究限制及建議	68
參考文獻	69
附錄	75

圖目錄
圖1-1　研究流程圖	4
圖2-1　知識分享模式	7
圖2-2　知識的轉換模式	9
圖2-3　計劃行為理論	11
圖3-1　研究架構圖	23

表目錄
表2-1　知識的定義	6
表2-2　氣候與文化之比較	14
表2-3　領導之定義	16
表3-1　知識分享行為構面	28
表4-1　問卷發放及回收情況表	33
表4-2　基本資料分析	34
表4-3　知識分享行為之信效度分析	35
表4-4　計劃行為理論各變數之信效度分析	37
表4-5　團隊氣候各構面之信效度分析	38
表4-6　轉換型領導之信效度分析	39
表4-7　交易型領導之信效度分析	40
表4-8　知識分享行為之敘述性分析	41
表4-9　計劃行為理論之敘述性分析	42
表4-10　團隊氣候之敘述性分析	43
表4-11　領導風格之敘述性分析	44
表4-12　性別在各構面之差異分析	45
表4-13　婚姻在各構面之差異分析	46
表4-14　年齡在各構面之差異分析	47
表4-15　教育程度在各構面之差異分析	48
表4-16　畢業科系在各構面之差異分析	49
表4-17　四大事務所在各構面之差異分析	50
表4-18　各構面之相關分析	52
表4-19　計劃行為理論之複迴歸分析結果	54
表4-20　團隊氣候與領導風格之複迴歸分析結果	56
表4-21　驗證假說彙整表	58
表4-22　內生變數與知識分享意圖對知識分享行為之層級迴歸分析	60
表4-23　團隊氣候與知識分享之態度對知識分享意圖之層級迴歸分析	61
表4-24　外生變數與知識分享之主觀規範對知識分享意圖之層級迴歸分析	63
表4-25　團隊氣候與知識分享之認知行為控制對知識分享意圖之層級迴歸分析	64

參考文獻
中文部份
吳盛，2003，以計劃行為理論探討資訊人員的知識分享行為，國立中山大學資訊管理學系研究所博士論文。
李青芬、李雅孃、趙慕芬譯，Robbins, S. P.著，2002，組織行為學，第九版，臺北市：華泰文化。
李冠鼐，2006，知識分享經驗影響個人知識分享策略傾向之探索性研究，義守大學管理研究所碩士論文。
沈其泰，黃敏萍、鄭伯壎，2004，團隊共享心智模式與知識分享行為：成員性格特質與性格相似性的調節效果，管理學報，第21卷第5期，553-570。
林東清，2003，知識管理，初版，台北市：智勝文化。
張以寧，2006，交易成本、夥伴關係及物流績效之關聯性研究—以製造商與專業物流業者為例，淡江大學會計研究所碩士論文。
郭莉真，2004，策略領導對組織績效之影響—以學習型組織為中介變數，國立台北大學企業管理學系研究所博士論文。
勤業管理顧問公司，2000，知識管理的第一本書，劉京偉譯，商周：台北。
黎士群，2001，組織公平、信任與知識分享行為之關係性研究，人力資源管理學報，第1卷第2期，69-93。
英文部份
Ajzen, I., 1985, From intentions to actions: A theory of planned behavior, In Kuhl J. and J. Beckmann(eds.), Action Control: From Cognition to Behavior(pp.11-29), Heidelberg: Springer.
Ajzen, I., 1989, Attitude structure and behavior, In A. R. Pratkanis, S. J. Breckler and A. G. Greenwald(Eds.). Attitude Structure and Function(pp.241-274), Lawrence Erlbaum Associates.
Ajzen, I., 1991, The theory of planned behavior, Organizational Behavior and Human Decision Processes, 50(2):179-211.
Ajzen, I., 2002, Constructing a TPB questionnaire: Conceptual and methodological considerations, Working paper, University of Massachusetts, Amherst, Online:http://www-unix.oit.umass.edu/~aizen/index.html.
Ajzen, I., and M. Fishbein, 1980, Understanding Attitudes and Predicting Social Behavior, Englewood Cliffs, NJ: Prentice-Hall.
Ajzen, I., and T. Madden, 1986, Prediction of goal-directed behavior: attitude, intentions, and perceived behavioral control, Journal of Experimental Social Psychology, 22(5):453-474.
Alavi, M. and D. E. Leidner, 2001, Review: Knowledge management and knowledge management systems: Conceptual foundations and research issues, MIS Quarterly, 25(1):107-132.
Albarracín, D., M. Fishbein, B. T. Johnson, and P. A. Muellerleile, 2001, Theories of reasoned action and planned behavior as models of condom use: A meta-analysis, Psychological Bulletin, 127(1):142-161.
Anderson, N. R. and M. A. West, 1998, Measuring climate for work group innovation: Development and validation of the team climate inventory, Journal of Organizational Behavior, 19(3):235-258.
Anderson, P., J. B. Quinn, and S. Finkelstein, 1996, Managing professional intellect: Making the most of the best, Harvard Business Review, 74(2):71-80.
Bamberg, S., I. Ajzen, and P. Schmidt, 2003, Choice of travel mode in the theory of planned behavior: The roles of past behavior, habit, and reasoned action, Basic and Applied Social Psychology, 25(3):175-187.
Baron, R. M., and D. A. Kenny, 1986, The moderator-mediator variable distinction in social psychological research: Conceptual, strategic, and statistical consideration, Journal of Personality and Social Psychology, 51(6):1173-1182.
Bass, B. M., 1985, Leadership and Performance Beyond Expectations, New York: Free Press.
Bass, B. M., 1990, From transactional to transformational leadership: Learning to share the vision, Organizational Dynamics, 18(3):19-31.
Bass, B. M., and B. J. Avolio, 1990, Transformational Leadership Development: Manual for the Multifactor Leadership Questionnaire, California: Consulting Psychologists Press Inc.
Bock, G. W., and Y. G. Kim, 2002, Breaking the myths of rewards: An exploratory study of attitudes about knowledge sharing, Information Resources Management Journal, 15(2):14-21.
Bock, G. W., R. W. Zmud, and Y. G. Kim, 2005, Behavioral intention formation in knowledge sharing: Examining the roles of extrinsic motivators, social-psychological forces, and organizational climate, MIS Quarterly, 29(1):87-111.
Bryant, S. E., 2003, The role of transformational and transactional leadership in creating, sharing and exploiting organizational knowledge, Journal of Leadership and Organizational Studies, 9(4):32-49.
Buchan, H. F., 2005, Ethical decision making in the public accounting profession: An extension of Ajzen’s theory of planned behavior, Journal of Business Ethics, 61(2):165-181.
Burns, J. M., 1978, Leadership, New York: Harper and Row.
Chen Li Yueh, and F. Barry Barnes, 2006, Leadership behavior and knowledge sharing in professional Service Firms Engaged in Strategic Alliances, Journal of Applied Management and Entrepreneurship, 11(2):51-69.
Cohen, W. M., and D. Levinthal, 1990, Absorptive capacity: A new perspective on learning and innovation, Administrative Science Quarterly, 35(1):128–152.
Comeau-Kirscner, C., 2000, The sharing culture, Management Review, 89(1):8.
Conger, J. A., 1999, Charismatic and Transformational Leadership in Organizational: An insider’s perspective on these developing streams of research, Leadership Quarterly, 10(2):145-179.
Davenport, T. H., 1997, Ten principles of knowledge management and four case studies, Knowledge and Process Management, 4(3):187-208.
Davenport, T. H., and L. Prusak, 1998, Working Knowledge: How Organizations Manage What They Know, Boston: Harvard Business School Press.
Davis, L. E., I. Ajzen, J. Saunders, and T. Williams, 2002, The decision of African American students to complete high school: An application of the theory of planned behavior, Journal of Educational Psychology, 94(4):810-819.
Denison, D., 1996, What is the difference between organisational culture and organisational climate? A native's point of view on a decade of paradigm wars, Academy of Management Review, 21(3):619-654.
Dixson, N., 2000, Common Knowledge: How Company Thrive By Sharing What They Know, Harvard Business School Press.
Downton, J. V., 1973, Rebel Leadership: Commitment and Charisma in the Revolutionary Process, New York: Free Press.
Drucker, P. F., 1993, Post-Capitalist Society. New York: Harper Business.
Drucker, P. F., 1994, The age of social transformation, The Atlantic Monthly, Nov.
Fishbein, M., and I. Ajzen, 1975, Belief, attitude, intention and behavior: an introduction to theory and research, MA: Addison-Wesley. Online:http://www.people.umass.edu/aizen/f&a1975.html
Glick, W. H., 1985, Conceptualizing and measuring organizational and psychological climate: Pitfalls in multilevel research, Academy of Management Review, 10(3):601-616.
Hendriks, P., 1999, Why share knowledge? The influence of ICT on motivation for knowledge sharing, Knowledge and Process Management, 6(2):91-100.
Hidding, G., and M. C. Shireen, 1998, Anatomy of a learning organization: turning knowledge into capital at Andersen Consulting, Knowledge and Process Management, 5(1):3-13.
James, L., and Sells, S., 1981, Psychological climate: Theoretical perspectives and empirical research, In D. Magnussen (Ed.), Toward a psychology of situations: An interactional perspective(pp.275-295), Hillsdale. NJ: Erlbaum.
Kaiser, H. F., 1974, An Index of Factorial Simplicity, Psychometrika, 39(1):31-36.
Lin, H. F., and G. G. Lee, 2004, Perceptions of Senior Managers toward Knowledge-sharing Behavior, Management Decision, 42(1):128-125.
Madden, T. J., P. S. Ellen, and I. Ajzen, 1992, A comparison of the theory of planned behavior and the theory of reasoned action, Personality and Social Psychology Bulletin, 18(1):3-9.
Moran, E., and J. Volkwein, 1992, The cultural approach to the formation of organizational climate, Human Relations, 45(1):19-29.
Nonaka, I., 1991, The knowledge-creating company, Harvard Business Review, 69(6):96-104.
Nonaka, I., and H. Takeuchi, 1995, The Knowledge-Creating Company:How Japanese Companies Create the Dynamics of Innovation, Oxford University Press Inc.
Nonaka, I., and N. Konno, 1998, The concept of Ba: Building a foundation for knowledge creation, California Management Review, 40(3):40–54.
Northouse, P. G., 2001, Leadership: Theory and Practice, Thousnads Oaks, Calif.: Sage Publications.
Nunally, J. C., 1978, Psychometric Theory, New York: McGraw-Hill.
Politis, J. D., 2001, The relationship of various leadership styles to knowledge management, Leadership and Organizational Development Journal, 22(8):354-364.
Pritchard, R. D. and B. W. Karasick, 1973, The effects of organizational climate on managerial job performance and job satisfaction, Organizational Behavior and Human Performance, 9(1):126-146.
Randall, D.M. and A. M. Gibson, 1990, Methodology in business ethics research: A review and critical assessment, Journal of Business Research, 9(6):457-471.
Reichers, A. E. and B. Schneider, 1990, Climate and culture: an evolution of constructs, In: Schneider B. (Ed.), Organizational Climate and Culture, San Francisco: Jossey-Bass.
Robbins, S. P., 2003, Organizational Behavior, 10th edition, New Jersey: Pearson Education.
Rousseau, D. M., 1988, The construction of climate in organization research, In: Cooper C. L., and I. T. Robertson (Ed.), International Review of Industrial and Organizational Psychology(pp.139-159), Wiley Chichester.
Ruggles, R., 1998, The state of notion: Knowledge management in practice, California Management Review, 40(3):80-89.
Ryu, S., S. H. Ho, and I. Han, 2003, Knowledge sharing behavior of physicians in hospitals, Expert Systems with Applications, 25(1):113-122.
Schneider, B., 1990, The climate for service: An application of the climate construct. In B. Schneider (Ed.), Organizational climate and culture (pp.393-412), San Francisco: Jossey Bass.
Schneider, B., 1998, Linking service climate and customer perceptions of service quality: Test of a causal model, Journal of Applied Psychology, 83(2):150-163.
Schneider, B., and A. Reichers, 1983, On the etiology of climates, Personnel Psychology, 36(1):19-40.
Senge, P., 1997, Sharing knowledge, Executive Excellence, 14(11):17-18.
Sheppard, B. H., J. Hartwick, and P. R. Warshaw, 1988, The theory of reasoned action: A meta-analysis of past research with recommendations for modifications and future research, Journal of Consumer Research, 15(3):325-343.
Stauffer, D., 1999, Why people hoard knowledge, Across the Board, 36 (8):16-29.
Von Krogh, G.., 1998, Care in knowledge creation, California Management Review, 40(3):133–53.
Wood, R. T. A., and M. D. Griffiths, 2004, Adolescent lottery and scratchcard players: Do their attitudes influence their gambling behaviors?, Journal of Adolescence, 27(4):467-475.
Yukl, G. A., 2002, Leadership in Organizations, New Jersey: Prentice-Hall Inc.
Zaltman, G., R. Duncan, and J. Holbek, 1973, Innovations and Organizations, New York: Wiley.
Zarraga, C., and J. Bonache, 2003, Assessing the team environment for knowledge sharing: an empirical analysis, The International Journal of Human Resourse Management, 14(7):1227-1245.
Zarraga, C., and J. Bonache, 2005, The impact of team atmosphere on knowledge outcome in self-managed teams, Organization Studies, 26(5):611-681.
Zohar, D., 1980, Safety climate in industrial organizations: Theoretical and applied implications, Journal of Applied Psychology, 65(1):96-102.
Zohar, D., 2000, A group-level model of safety climate: Testing the effect of group climate on micro-accidents in manufacturing jobs, Journal of Applied Psychology, 85(4):587-596.