Identifying and Ranking Barriers and Facilitators to Knowledge Management in Accounting and Finance Faculties (GAHP Approach)

Knowledge management is a key factor in research and education institutions, and can improve productivity in universities and other institutions doing research especially in Accounting and Finance Faculties because the knowledge of finance & accounting is improving quickly. Process of collection, the creation and promotion of knowledge and facilitate faces many barriers. Understanding the barriers and facilitators is important to universities and research centers, because this enable them to facilitate the process so smooth and objective.
This research shows the perception of researchers and teachers of Accounting and Finance Facultiesin various universities about the barriers and facilitating factors of knowledge management. Three areas contain individual aspects, social- organizational aspects and technical aspects of the barriers and facilitating factors of knowledge management through questionnaire were examined and ranking with GAHP approach, finally analysis the result based on expert opinion.
The results indicate that the individual characteristics have the highest important in both barriers and facilitators of knowledge management. Improper Culture Organization, the lack of education and motivation problem is a number of problems that are in universities of Iran in the way of knowledge management. Motivation and reward, education and training, use of information technology and qualified human is some of knowledge management facilitators in the universities.