In a similar tone, when we asked about the reason(s) for preferring web 2.0-based training, an interviewee from organization B stated,

 

We can do it at our own time and own pace. For example, if there is a formal training session and you cannot attend that due to some other meetings or so you would have missed that. Now from podcasting you can learn that on your own pace and ease and not worrying about other people.

 

Perceived learning can be defined as changes in a learner’s perceptions of skill and knowledge levels before and after the learning experience (Alavi et al., 2002). Results of our case study point out the positive effect of web 2.0 based KM on inpiduals’ perceived learning. We found that use of web 2.0 based KM at the inpidual level in an organization can increase the perceived learning of the employees.

 

3.1.4. Use of Web 2.0 for KM, Perceived Learning and Context Variables

 

We found support for the proposition that incentive for participating in KM activities positively affects the relationship between use of web 2.0 based technology for KM in an organization and perceived learning of the inpiduals working in that organization. The interviewees responded positively that in the web 2.0 based KM environment, incentives such as positive performance reviews could increase the perceived learning of the inpiduals.

 

In the studied organizations inpiduals are always encouraged to learn new tools and/or technology. We found that in organization B there are incentives for learning new things. This incentive usually comes in the form of a better performance review. An inpidual is awarded a better annual performance review for learning new things and this review in turn helps an inpidual to attain salary increase, promotion and/or internal hiring. In organization B, dependency on formal face to face training for learning new things has significantly decreased due to the web 2.0 based KM. In the web 2.0 based training, there is no fixed time and place for attending a training session and learning new things. Inpiduals have to take initiative themselves to devote time and energy to use the web 2.0 based materials to learn new things. Hence, incentives such as a better performance review become an effective motivating factor for the employees to learn new things.

 

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

 

Moreover, by learning new things using web 2.0 based materials when an inpidual earns better performance review that in turn positively affects an inpidual’s perceived learning through establishing the importance of his learning. For example, an interviewee from organization B described,

 

I use those (i.e. web 2.0 based training materials) to learn new things, and you get rated on how many tools u have learned each year … Moreover, everyone can see your profile on wikiB and facebookB. So anyone can see who is using it and how. It makes you look good.

 

Results of our case study pointed out the positive effect of web 2.0 based KM on inpiduals’ perceived learning. The finding of this proposition testing suggests that the perceived learning could be enhanced further through providing incentive for web 2.0 based learning.

 

It is important for organizations to make sure that their employees learn new things to remain competitive (Vemić, 2007). We found that in the studied organizations web 2.0 based KM has been successful in training employees in newer tools and/or technology, and employees gained more perceived knowledge when their learning is valued through incentive. Our result informs an organization’s management that if they are moving towards web 2.0 based trainings for their employees then they should have an incentive mechanism in place to augment the inpiduals’ web 2.0 based learning.

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