知識已成為現代企業最重要資源之一，許多企業管理者皆認為良好的知識管理可增進組織成員之知識分享行為，進而提升組織績效。因此，促進企業員工對知識的參與和分享之意願是企業管理階層最重要任務之一。本研究以Ajzen 與 Fishbein的合理行為理論（Theory of Reasoned Action, TRA）與知識分享為基礎，試圖探討組織文化對於員工知識分享態度；並瞭解員工對知識分享態度對知識分享意願的影響。其中組織文化包括獎勵、組織承諾、協同合作、學習及信任；而信任除被設定為是直接影響知識分享之前置因子外，它也是對組織承諾、協同合作和學習對知識分享態度關係之調節因子。本研究以台灣地區之國際企業為母群，並以紙本問卷調查，共計回收213份企業涉及相關於知識分享單位的有效問卷。資料分析採用兩階段結構方程模式及單因子變異數分析，量化分析結果，發現信任不但是直接影響知識分享態度之前置因子，也對組織承諾和協同合作對知識分享態度之間產生調節效果。另外，較年長而且高年資、高職位以及高薪資之員工也會有較高的組織承諾。最後，本研究認為企業應更加用心營造組織內部信賴的氣氛，讓員工能更主動積極參與組織裡的活動，促使員工和組織之間的互動關係更益提升，以降低員工對失去具獨特價值知識之虞慮，增益員工知識分享之意願。另外，未來在相關之研究議題可考慮計畫行為理論(Theory of Planned Behavior, TPB)架構，或思索能促進知識分享中所涵括組織文化的內容要項，使研究內涵能更深臻深入。

Knowledge is regarded as one of the most important resources in contemporary enterprises. Many managers strongly agree that good knowledge management helps organization gain advantage from its own experience and tacit know-how, and bring benefits to enterprises. Therefore, to promote the willingness of individuals to participate and share their valuable knowledge to the organization are essential for the managers in today’s organizational environment. This study was associated with Theory of Reasoned Action (TRA) proposed by Ajzen and Fishbein to explore the variable of organizational culture, including incentive and reward, organizational commitment, collaboration, learning, and trust toward the attitude of employees toward knowledge sharing and their intention to share knowledge. Trust was not only an antecedent factor on attitude toward knowledge sharing, but also a moderator among the relationships of organizational commitment, collaboration, and learning toward attitude toward knowledge sharing. The population of the study was all the international business organizations in Taiwan. Paper-based questionnaire was used for data collection, as result, 213 questionnaires were collected. The author applied a two-step structural equation model (SEM) for data analyses. As results, the study found trust was the antecedent factor that not only had influence on the attitude toward knowledge sharing directly, and also did have moderating affect on the relationship between organizational commitment, and collaboration toward attitude toward knowledge sharing. Moreover, the employees who are elder, higher position, higher work seniority, and higher salary have higher organizational commitment to the organization. The study proposed that organizations should pay more attention to create a trustworthy atmosphere since it would facilitate employees to put more effort on organizational activities and enhance their willingness of knowledge sharing by increasing the relationships between employees and organization, and reducing fear of losing unique value in knowledge sharing. In future research, the complete framework of Theory of Planned Behavior (TPB) that extended from TRA and other cultural factors that enable knowledge sharing in organizations could be included and explored so as to understand the influential factors of knowledge sharing.

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