Given the increased emphasis on individual factors in knowledge management research, this study proposes a research model that examines the effects of personal information management capabilities and social-psychological factors on the knowledge-sharing intention of accounting professionals. The survey results from 136 accounting professionals reveal that both personal information management capabilities and perceived image can positively influence knowledge-sharing behavior. Conversely, reciprocity and loss of knowledge power do not exhibit a significant role in knowledge-sharing intentions. The comparison analyses between pre- and post-COVID-19 sample groups indicate similar results for the hypothesized relationships while there are notable mean differences in knowledge sharing intention, image and information processing capabilities. This study extends current research by incorporating personal information management capabilities to examine the power of the “individual” in knowledge sharing and offers timely evidence of accounting professionals’ personal knowledge management practices during the period of COVID-19. This study raises implications for researchers and practitioners interested in knowledge management in the accounting profession.

鉴于知识管理研究越来越强调个人因素，本研究提出了一个研究模型，考察个人信息管理能力和社会心理因素对会计专业人员知识共享意愿的影响。对 136 名会计专业人士的调查结果表明，个人信息管理能力和感知形象都可以对知识共享行为产生积极影响。相反，互惠和知识权力的丧失在知识共享意图中没有表现出重要作用。COVID-19 前后样本组之间的比较分析表明，假设关系的结果相似，但知识共享意图、图像和信息处理能力存在显着平均差异。本研究通过结合个人信息管理功能来扩展当前的研究，以检查“个人”在知识共享中的力量，并及时提供有关 COVID-19 期间会计专业人员个人知识管理实践的证据。这项研究对对会计专业知识管理感兴趣的研究人员和从业人员产生了影响。