Knowledge has become the most important source of competitive advantage, this led to the important role of universities as producers of knowledge. However, the industrial activities of firms do not significantly explain differences in importance of a wide variety of channels through which knowledge between university and industry might be transferred. Therefore, this study focuses on the process by which non-accounting students become boundary spanners remains relatively unexplored. This study serves to shed new light on the matter by drawing on an in-depth study to stimulate industry adoption of a university knowledge transfer particularly on tax education among university non-accounting students. Non-accounting students have no or limited knowledge on taxation, lacking of awareness and knowledge in taxation law will be a problem and burden to them as the future taxpayer. Our rich dataset is a result of following the outcome of 150 non-accounting students from start to finish, in the program known as Hasil My Tax Buddy (HYTB, 2022). Our analyses offer novel insight to understand tax knowledge boundaries faced during engagement activities and a critical input to developing and improving boundary spanning abilities. Our findings offer important tax implications for research on industry-related collaboration and tax awareness.
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In-Text Citation: (Sapari et al., 2022)
To Cite this Article: Sapari, A., Bakar, S. A. N. A., Tanggamani, V. A., & Thani, A. M. (2022). Knowledge Transfer to Industry: How Non-Accounting Students Learn to Become Boundary Spanners during Industry-Related Collaboration. International Journal of Academic Research in Business and Social Sciences, 12(10), 1490– 1498.
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