過去研究對於探討工作保障與知識分享之關係，多以干擾變數之觀點檢視該關係，根據現有文獻的推論，工作保障似乎可以誘發知識分享行為。並且，由文獻推論可知員工性別可能會干擾工作保障與知識分享之關係。因此，本研究欲釐清工作保障、知識分享以及性別之關係。本研究調查4家台灣地區的會計事務所，有效回收問卷份數為324份。研究假設以層級迴歸分析加以驗證，實證結果顯示工作保障與知識分享為正向關係，亦即當員工知覺工作保障時，愈能激發員工知識分享之行為。然而員工性別未具有干擾效果。最後依照研究結果對管理實務與未來研究提供建議。

Previous studies have examined the relationship between job security and knowledge sharing behavior, often use job security as a moderator, however, through previous studies, job security may be a trigger knowledge sharing behavior. In addition, gender may have a moderating effect on that relationship. Therefore, the purpose of this study is to investigate the relationship of job security and gender to knowled sharing behavior. Using survey questionnairs, the sample included 324 employees in 4 Taiwan accounting firms. Hierarchical regression analysis was used for data analysis. Empirical data showed that job sectury to be positively related to knowledge sharing behavior. However, the moderating effect of gender was not supported. Theoretical and practical suggestions are also provided.