Knowledge Sharing among Accounting Academics in an Electronic Network of Practice

Using a multi-method approach, we explore accounting academics' knowledge-sharing practices in an Electronic Network of Practice (ENOP)-the Accounting Education using Computers and Multimedia (AECM) email list. Established in 1996, the AECM email list serves the global accounting academic community. A review of postings to AECM for the period January-June 2006 indicates that members use this network to post questions, replies, and opinions covering a variety of topics, but focusing on financial accounting practice and education. Sixty-nine AECM members constituting 9.2 percent of the AECM membership base responded to a survey that measured their self-perceptions about altruism, reciprocation, reputation, commitment, and participation in AECM. The results suggest that altruism is a significant predictor of posting frequency, but neither reputation nor commitment significantly relate to posting frequency. These findings imply that designers and administrators of the recently launched AAA Commons platform should seek ways of capitalizing on the altruistic tendencies of accounting academics. The study's limitations include low statistical power and potential inconsistencies in coding the large number of postings. [PUBLICATION ABSTRACT]