隨著科技的進步，知識管理的議題越來越受到重視。在知識管理的領域中，認為組織內儲存著十分豐富的知識，必須透過知識分享才能發揮其綜效，因此，如何讓儲存在組織內、個人身上的知識分享出來，一直是一個重要的議題。近年來，企業開始將進一步將外部資源視作重要的知識來源。藉由著與顧客不斷地互動中，企業可獲得許多寶貴的資訊與知識，包括市場資訊、專業經驗、溝通技巧等等。因此，本研究選擇以知識密集度高的資訊服務公司為研究對象，瞭解在專案進行中，資訊服務公司與顧客所進行的跨組織知識分享過程。
從文獻收集中發現，知識分享受到許多因素的影響，包括背景因素、組織特性知識特性、任務特性四個因素。由於知識分享過程是一個動態、複雜的現象，且過去研究僅片段提及、缺乏一個完整性的架構，因此，本研究乃為探索性研究，故採用質性研究進行探討，藉以從資料中歸納出更貼近事實的答案。
本研究採用多重個案研究，從個人深入訪談來收集資料，輔以開會紀錄、文件來加以佐證。為了對資料進行有系統、深入的分析，乃採用紮根理論來進行分析，藉由開放編碼、主軸編碼、選擇性編碼的過程，從資料中歸結出一個解釋性架構。
本研究的分析觀點可分為兩部分，分別從影響因素與專案階段切入，除了對影響跨組織知識分享過程的因素進行瞭解外，亦從個案中歸納出，在不同專案階段中，跨組織知識分享過程的進行情形。藉由多個案的比對發現，由於資訊單位的出現，使得跨組織知識分享過程發生改變，產生了片段形與變序形的特殊情況。因此，根據中介角色的出現，本研究提出資訊單位在跨組織知識分享過程的重要性、扮演角色，以及在專案進行的適用性作為歸結。

With the advancement of technology, knowledge management (KM) has become more and more important in research and practice. In the research of KM, researchers believe that organizations are abundant in knowledge, and the sharing of knowledge can utilize knowledge well. Therefore, how to share knowledge stored in organizations and individuals is the most important issue. Recently, firms take outside resources as potential sources of firm-addressable knowledge. By interacting with customers constantly, firms can get lots of valuable information and knowledge, such as market information, professional experiments and communication skills. Our research selects knowledge intensive service firms as the subject of research and tries to understand the processes of interorganizational knowledge sharing within the development of the information project.
First, from literature review we found that knowledge sharing is affected by four factors: project’s background, characteristics of organizations, characteristics of knowledge, and characteristics of tasks. Because the processes of knowledge sharing are dynamic and complex processes, and there is no a well-defined framework, this research is an explorative research, using qualitative research method to carry out this research.
This research uses multi-case research method to collect data from individual interviews and official documents. To analyze the data, we choose grounded theory as an analysis method to induce an explanative framework from our data.
This research analyzes data from two aspects: affecting factors and stages of the project, trying to understand the factors affecting cross-organization knowledge sharing method and the progress of knowledge sharing in different stages of the project. We also found that information department will change the processes of knowledge sharing and two variations are found. Finally, this research concludes that the information department plays the very important role as a mediator for knowledge sharing, and firms can adopt it when there is a knowledge gap between firms and their clients.

目錄
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 研究方法與流程 2
第四節 論文架構 5
第二章 文獻探討 7
第一節 知識的定義與分類 7
第二節 知識管理 8
第三節 跨組織知識分享過程 8
第四節 互動型態與合作關係 10
第五節 知識分享的背景因素 11
第六節 任務特性 12
第三章 研究方法與研究設計 17
第一節 概念性研究架構 17
第二節 研究方法 19
第三節 紮根理論 21
第四節 研究設計 23
第四章 資料分析 27
第一節 個案介紹 27
第二節 因素分析 38
第五章 跨個案分析 65
第一節 跨組織知識分享過程簡介 65
第二節 階段性分析 66
第三節 跨組織知識分享過程架構 72
第六章 結論與建議 74
第一節 研究發現 74
第二節 研究限制 77
第三節 研究建議 77
參考文獻 79
附錄 訪談大綱 I

圖目錄
圖1-1研究步驟圖…………………………………………………………………4
圖2-1 知識分享過程圖……………………………………………………………9
圖2-2 顧客關係圖…………………………………………………………………11
圖2-3 知識轉換圖…………………………………………………………………13
圖2-4 預期中適當的知識管理流程………………………………………………13
圖3-1 概念性架構…………………………………………………………………17
圖4-1 解釋性架構圖………………………………………………………………64
圖5-1 需求分析階段的知識分享過程……………………………………………67
圖5-2 設計、建置階段的知識分享過程…………………………………………69
圖5-3 測試、導入階段的知識分享過程…………………………………………71
圖5-4 跨組織知識分享概念圖……………………………………………………73

表目錄
表2-1 背景因素相關文獻整理……………………………………………………14
表2-2 互動型態相關文獻整理……………………………………………………15
表2-3 知識特性相關文獻整理……………………………………………………15
表2-4 任務特性相關文獻整理……………………………………………………16
表3-1 質性研究的目的……………………………………………………………20
表3-2 研究設計……………………………………………………………………25
表4-1 專案背景與訪談內容摘要…………………………………………………38
表4-2 開放編碼實例………………………………………………………………39
表4-3 專案的類別整理……………………………………………………………44
表4-4 M公司地政專案主軸編碼表………………………………………………48
表4-5 地政專案與稅務專案的類別彙整…………………………………………50
表4-6 H公司稅務專案主軸編碼表………………………………………………53
表4-7 縣政府專案與地政、稅務個案的類別彙整………………………………55
表4-8 I公司縣政府專案主軸編碼表……………………………………………59
表4-9 跨個案類別整理……………………………………………………………60
表4-10 跨個案主軸編碼表………………………………………………………61

參考文獻
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