Knowledge Collaboration among Tax Professionals through the Lens of a Community of Practice

Nurhidayah Bahar (), Shamshul Bahri and Zarina Zakaria
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Nurhidayah Bahar: Center for Software Technology and Management, Faculty of Information Science & Technology, The National University of Malaysia, Bangi 43600, Malaysia
Shamshul Bahri: Department of Management, Faculty of Business & Economics, University of Malaya, Kuala Lumpur 50603, Malaysia
Zarina Zakaria: Department of Accounting, Faculty of Business & Economics, University of Malaya, Kuala Lumpur 50603, Malaysia

JRFM, 2022, vol. 15, issue 10, 1-19

Abstract: This paper presents knowledge collaboration among tax professionals in a tax-knowledge context within Malaysian accounting associations through the conceptual lens of a community of practice. Semi-structured in-depth interviews were conducted with a total of 29 tax professionals. Additionally, data were also gathered from field notes and archival data. The findings revealed that the Malaysian accounting-professional associations reflected a community of practice. Knowledge collaboration occurs among members in this community in order to attain the highest standard of technical and professional competency in tax knowledge and practice. The findings from this study complement and expand previous research on CoP, knowledge management, and collaboration. The findings suggest exploring a better strategy to implement a central repository of knowledge acquired or generated by the members within the community to support the learning lifecycle.

Keywords: knowledge collaboration; community of practice; knowledge management; taxation; tax knowledge; tax system (search for similar items in EconPapers)
JEL-codes: C E F2 F3 G (search for similar items in EconPapers)
Date: 2022
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Citations: View citations in EconPapers (1)

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