Realizing this potential for effective KM, a few leading IT organizations have adopted Web 2.0 for KM at inpidual level. We conceptualize an inpidual in an organization as a person who works in that organization. Based on this delineation, we describe inpidual-level, Web 2.0-based KM as KM activities that rely on Web 2.0 to reach and support the inpiduals in an organization; these inpiduals do not necessarily belong to any particular group and/or project. Such inpidual-level KM can be initiated by the upper management of an organization for all the inpiduals working in that organization, regardless of group or project. For example, if the upper management of an organization creates a wiki to help inpiduals working in that organization learn a new technology or work process, then, according to our conceptualization, the organization has adopted a KM initiative that are categorized as an inpidual-level KM. Web 2.0-based KM also includes Web 2.0-based KM activities, initiated by any inpidual within an organization, for others working in that organization, regardless of being part of any particular group or project. For example, if an inpidual working in an organization creates and maintains blog(s) to share his knowledge with everyone working in that organization, according to our conceptualization, this KM initiative is categorized as an inpidual-level KM. In the existing literature, there is no clear understanding of the effect of using Web 2.0 for KM at inpidual level in organizations. Hence, in the beginning phase of our study we want to understand the uses of Web 2.0 for KM at inpidual level in organizations. Essentially, our research is guided by the following research question:

 

What are the effects of using Web 2.0 for knowledge management at inpidual level on tacit knowledge sharing and perceived learning?

 

In the second phase of our research, based on the existing literature on KM and our findings in the exploratory stage of the study, we propose a set of propositions. These propositions signify the relationship between the use of Web 2.0 in KM and its effect on the tacit knowledge sharing and perceived learning.

 

In last phase of this research, we adopt a qualitative positivist case study based interpretive research approach to confirm the relationships between the use of Web 2.0 technology and KM, and its effectiveness. Our approach essentially helps us to examine the proposed relationships as well as identify noteworthy interesting aspects pertinent to the propositions through interpretation of the qualitative data. To ensure the rigor of this phase pf our research, we adopt the guidelines suggested by Dube and Pare (2003) and Shanks (2003).

 

Nath/Journal of Accounting – Business & Management vol. 22 no. 2 (2015) 13

 

II. EXPLORATORY CASE STUDY AND PROPOSITIONS DEVELOPMENT

 

2.1. Role of Inpidual-Level Context Variables

 

Grover and Davenport (2001) conceptualize the KM context as surrounding an environment consisting of technology, culture, structure and strategy, in which KM activities are embedded. It is important to understand the context of KM since its activities are essentially influenced by context.

 

To understand the surrounding KM environment and its effect on the inpidual, Kulkarni et al. (2006) studied supervisor and coworker support for KM, as well as their incentive for participating in it. Incentive refers to the formal appraisal and recognition of efforts by knowledge workers for furthering knowledge sharing and reuse (Kulkarni et al., 2006). Through empirical study, Kulkarni et al. (2006) found that incentive can positively affect inpiduals’ participation in KM activities.

 

Kankanhalli et al. (2005) and Bock et al. (2005) also found that extrinsic rewards such as increased pay, bonuses, job security, or career advancement can positively affect inpiduals’ KM participation.

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