This study aims to examine the effects of three-perspective motivations including task interdependence, normative conformity, affective bonding on team knowledge sharing (KS) and the moderating effects of project stage on the proposed model paths.
The quantitative method was applied through surveying senior auditors representing 263 audit teams in Vietnam.
Findings show that task interdependence has salient effect on team KS. Normative conformity and affective bonding become more important when projects move to later stages where knowledge shared is more tacit and the team involves more social interactions.
This study puts forth the limitations related to the study scope of financial statement auditing teams that may influence the generalization.
This study recommends auditing managers to be aware of diverse motivations for team KS and their increasingly important role in specific project stages.
The novelty of the research is to integrate three knowledge-sharing motivations based on economics, social and psychological perspectives and to affirm the dynamic nature of KS within team projects.
