Factors Affecting Knowledge Sharing in Governmental Fiscal Departments: An Empirical Study

We propose a theoretical framework about the factors that affect knowledge sharing in governmental fiscal departments. The framework is about the relationship between information technology, trust, knowledge sharing intention and knowledge sharing behaviors. Seven hypotheses are proposed based on the framework. These hypotheses are confirmed through a field survey of 169 employees from 5 governmental fiscal departments in 5 cities in Shaanxi Province. The results show that information technology, especially the usage of IT application and easy use of information system by end-users definitely affect individual's intention to knowledge sharing. Additionally, we confirm that trust, knowledge sharing intention also has positive effect on knowledge sharing.