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Systèmes d'Information et Management

Abstract

This article identifies professional characteristics that could explain differences between auditors, lawyers and consultants' behaviors in the knowledge transfer process that is in "feeding" the KMS (voluntary sharing acts) and in using knowledge repositories. Eight independent variables have emerged from a comparison between the three main professions of the Big Four firm and their influences were to be assessed in the research model: team work coordination, travel frequency, short or long term mission, business unit size within the company, work methodology existence, trade regulations existence, alternatives in KMS using, dedicated software existence. A multi-profession, multihierarchical rank qualitative methodology (partially based on cognitive mapping) is adopted. The major results are that using acts are mostly influenced by professional characteristics, whereas "feeding" does not appear to be determined by the same factors.

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