知識管理是競爭優勢的主要來源之一。儘管如此，關於組織知識的確切定義、或組織管理知識的方法論，管理學界並沒有獲得一致的結論。KPMG(1998)在其調查中認為，組織知識利用最大的障礙在於知識的來源與知識的接收者間，其流動管道存在障礙而阻塞。
雖然有關知識流動之研究在知識管理領域已有多年的歷史與成就，然而大部分的研究多針對於知識在來源與接收者間流動的影響因素加以研究，而對於組織導入管理知識時知識流動的過程、背景因素等，則少有學者做深入探討。
本研究以質化研究方法來深入了解企業導入知識管理過程中知識流動的歷程，以及這些知識流動的結果，如何影響組織對知識管理的知識的學習結果。以瞭解組織導入知識管理時，知識管理的知識(KKM)流動的過程？如何流動？以及促進與阻礙知識管理的知識(KKM)流動的因素。
本研究採用理論性抽樣，選擇導入知識管理的公司，運用紮根理論分析知識流動的來龍去脈，並在繪製知識流動的圖表後，以歸納方法比較分析。
本研究提出幾點發現：
一、組織內KKM流動三階段的發現
二、發現八種KKM，以及KKM流動各階段中流動的KKM與其重要性
三、發現KKM流動各階段中，促進與阻礙KKM流動的因素

Knowledge management is one of main sources of competitive advantages. It said in a KPMG(1998)'s survey that the obstacle of knowledge flows between knowledge sources and knowledge receivers is the biggest bottleneck of knowledge exploitation.
In the domain of knowledge management, there are prolific academic studies about knowledge flow. However, lots of them focus on the factors infecting knowledge flows between knowledge sources and receivers. Fewer researches discuss about the process and context of knowledge flows while implementing knowledge management in an organization.
In this thesis, we try to research the process of knowledge flows while implementing knowledge management in an organization in order to understand how these knowledge flows affect the organizational learning results upon the knowledge of knowledge management. We try to answer how knowledge of knowledge management(KKM) flows, what the processes are, and find out the accelerating factors and obstacles of these knowledge flows.
We use theoretical sampling to select the companies implementing knowledge management and grounded theory to analysis the processes and context of knowledge flows while implementing knowledge management. After drawing a serious of figures of knowledge flows and inductive analysis, we get three discoveries:
1. The 3 stages of the KKM flows.
2. The 8 kinds of KKM flows and their importance in each KKM flow stages.
3. The accelerating factors and obstacles KKM flows in each KKM flow.

第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 2
第三節 研究流程 2
第四節 論文架構 4
第二章 文獻探討 6
第一節 知識管理的知識 6
第二節 知識流動 9
第三節 組織知識的學習循環14
第三章 研究方法與研究設計18
第一節 研究方法18
第二節 紮根理論19
第三節 研究設計21
第四節 研究嚴謹度25
第四章 個案描述28
第一節 G公司的個案描述28
第二節 S公司的個案描述與發現34
第五章 個案分析39
第一節 G公司個案分析39
第二節 S公司個案分析68
第六章 結論與貢獻88
第一節 結論88
第二節 研究貢獻92
參考文獻94

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