Knowledge Sharing in Organizations: A Review of the Recent Literature

ABSTRACT

The exchange and sharing of knowledge within organizations is a critical element of organizations' success. In this research, our objective is to synthesize and critically assess the knowledge‐sharing research published between 2006 and 2023. We address this objective in three ways. First, we conduct a systematic review of the accounting literature studying knowledge sharing from 27 highly ranked accounting journals across 17 years. Second, we organize and summarize the findings based on research themes. Third, we shed light on gaps in knowledge‐sharing research and identify opportunities for future research in the knowledge‐sharing field.