Therefore, we assert that web 2.0 for KM can provide the required informal conversational knowledge-sharing environment for effective tacit knowledge sharing and posit that:

P1: use of Web 2.0 technology for KM in an organization positively affects tacit knowledge sharing between inpiduals working in that organization.

P1a: incentive for participating in KM activities positively affects the relationship between use of Web 2.0 technology for KM in an organization and tacit knowledge sharing between inpiduals working in that organization.

P1b: supervisor’s and co-workers’ support for participating in KM activities positively affects the relationship between the use of Web 2.0 technology for KM in an organization and tacit knowledge sharing between inpiduals working in that organization.

2.3. Web 2.0 for KM and Perceived Learning

Alavi et al. (2002) define perceived learning as changes in a learner’s perceptions of skill and knowledge levels before and after the learning experience. Ausubel (1968) suggests that structuring the sub-process of learning can be enhanced through advance organizer, which provides additional information such as explanations, principles, background, and supplementary material, as well as the support to properly structure that information, which is form, flow, presentation mode, sequence, and organization. Alavi et al. (2002) posit that such an “advance organizer” for KM should provide easy-to-use capabilities for sharing information in various forms, such as spreadsheets and multimedia documents, access to additional information through search and filtering features, and structured information exchange among group members through threaded discussions and workflow models.

By analyzing wikis, we can infer that standard wiki has the capability to provide all the required features to be considered an “advance organizer”. Wiki can facilitate information sharing in various formats and provide a search engine to find required information. It also has a structured organization of knowledge, and incorporates threaded

Nath/Journal of Accounting – Business & Management vol. 22 no. 2 (2015) 15

discussions. In our exploratory case study, we found that all three organizations are using wiki quite extensively for KM at different levels. In fact, organizations B and C have developed their own “enhanced” wiki technology, which has more functionalities, such as a wider range of file format support, for knowledge sharing.

Alavi et al. (2002) posit that the use of such an “advance organizer” can facilitate an “advanced” environment for learning for inpiduals and, therefore, inpiduals’ perceived learning will be higher. As Web 2.0 technology, especially basic wiki and its enhanced versions, provide the required functio nalities of an “advance organizer” for KM, we posit that the use of Web 2.0 for KM in an organization will positively affect the perceived learning of the inpiduals working in that organization.

P2: use of Web 2.0 technology for KM in an organization will positively affect perceived learning of the inpiduals working in that organization.

P2a: incentive for participating in KM activities positively affects the relationship between use of web 2.0 technology for KM in an organization and perceived learning of the inpiduals working in that organization.

P2b: supervisor’s and co-workers’ support for participating in KM activities positively affects the relationship between use of web 2.0 technology for KM in an organization and perceived learning of the inpiduals working in that organization.