An Empirical Study Of The Factors Affecting Knowledge Sharing Based On IT In Governmental Fiscal Sectors

Government Fiscal Management Information System (GFMIS) has developed rapidly in recent years in China. The increasing use and development of GFMIS definitely improves the quick-response and working efficiency of governmental sectors. However, the low level of knowledge sharing in governmental fiscal sectors has become the main impediment in its further development. There is an increasing emphasis on the importance of knowledge sharing beyond information system management in governmental sectors.The objective of this study is to deepen our understanding about the factors influencing knowledge sharing in governmental fiscal sectors. Both qualitative analysis and quantitative analysis methodology are used to seek the factors which influence knowledge sharing. Based on the deep analysis of the present literature concerning knowledge sharing, interviews were conducted within five governmental fiscal sectors in Shaanxi Province to validate and supplement the factors identified from the existing literature. The results indicated that the level of information system, trust between staffs and knowledge sharing intentions has certain impact on knowledge sharing in governmental fiscal sectors.A theoretical framework about the factors which affect knowledge sharing in governmental fiscal sectors is proposed based on the salient literature and interviews. The framework is about the relationship between information technology, trust, knowledge sharing intention and knowledge sharing behaviors. Seven hypotheses are proposed based on the frame. These hypotheses are confirmed through a field survey of 169 employees from 5 governmental fiscal sectors based on SPSS11.5. The results show that information technology, trust, knowledge sharing intentions has positive effect on knowledge sharing. Additionally, we find that trust also has positive effect on knowledge sharing intentions and the level of information technology and trust both have predicted influence on knowledge sharing intentions.Finally, a thorough analysis is made concerning the knowledge sharing in Tongchuan Finance Bureau in accordance with the normal case study. The results validate the conclusion obtained from the quantitative analysis. However, there are also such particularities as follows existing in practice: the diversity forms of knowledge sharing, instant communication tools have a more effective utilization compared with virtual community when information technology is used to conduct knowledge sharing in governmental fiscal sectors.