أثر نظم الحوافز النقدية علي فعالية عملية المشاركة بالمعرفة لأغراض تطوير و استخدام نظم المعلومات المحاسبية مع دراسة ميدانية

الملخص EN

The objective of the research is to study, analyze and test the impact of monetary incentives and internal incentives to share knowledge on the effectiveness of the process of sharing knowledge, study and test the impact of a set of intermediate variables that are likely to improve the relationnship between monetary incentives and individuals attitude to share knowledge, and study the relationship between individuals behavior toward knowledge sharing and the quality of development and use of accounting information systems.

The research hypotheses were tested by conducting a field study on a sample of individuals who work in a number of industrial companies.

The study found that the internal incentives to share knowledge directly affect the process of sharing knowledge.

The effect of monetary incentives on the attitude of in-dividuals to share knowledge increases as the level of internal motivation for them decreases.

The behavior of individuals towards the process of sharing knowledge directly affects the quality of both the developpment and use of accounting information systems.

The study found that the impact of monetary incentives on the attitude of individuals to share knowledge increases when the social criteria towards the process of sharing knowledge are positive and when the less the level of organizational commitment of individuals, the less the level of their awareness of the benefit of the process of sharing knowledge, the less the level of feedback information provided to them about the process of sharing knowledge, and when the tasks of the sharing process are less difficult.