Knowledge appears as an irreplaceable capital of organizations since nowadays it has become an increasingly important factor of organizational competitiveness. The way knowledge is shared within the organization is essential and central not only to the success of the organization where it takes place but also among those employees who share it, since those who take part in the knowledge sharing process also benefit from it. Knowledge cannot be shared efficiently without having the adequate competences. Thus, it is also important to be aware of those competences that are necessary for knowledge sharing. Furthermore being aware of the important position of middle managers (managers working under top managers) within the organization and their role in the process of knowledge sharing, this paper focuses on the competences these middle managers in Hungary find important for knowledge sharing. Since no scientific research has been carried out, especially in Hungary, measuring the competences that middle managers find important for knowledge sharing, this paper presents a measure with which the competence groups found important for knowledge sharing by Hungarian middle managers working at medium- and large-sized enterprises can be determined. A survey involving 400 middle managers working at medium- and large-sized enterprises in Hungary was conducted with the help of a questionnaire. The answers have been analyzed using principal component analysis, and seven different components regarding competence groups found important for knowledge sharing have been identified. As the result of the survey it is possible to define which competence groups and competences are important for knowledge sharing by middle managers.

Nowadays knowledge is becoming an increasingly important factor of organizational competitiveness. Thus knowledge appears as an irreplaceable capital of organizations.

The way knowledge is shared within the organization is essential and central not only to the success of the organization where it takes place but also among those who share it, since those who take part in the knowledge sharing process also benefit from it.

Middle managers play a key role in the knowledge sharing process. It can be observed that during the process of knowledge sharing the role of these middle managers has to change from control to mentor and facilitate others (Pommier et al., 2000). However, middle managers often resist the realization of such changes. After building their careers and lives around the hierarchical pathways that exist within the organization, the appearance of a non-hierarchical work flow which does not require management behaviors concerning command-and-control may threaten them (Pommier et al., 2000). The fact regarding the poor knowledge sharing and the resistance towards knowledge sharing of middle managers should not be neglected since it may cause serious damages within the organization.

Knowledge cannot be shared efficiently without having the adequate competences. Thus it is also important to be aware of those competences that are necessary for knowledge sharing. From the large number of competences, those which are needed for knowledge sharing can be revealed with the help of middle managers, who will finally use them to share knowledge.

Being aware of the important position of middle managers within the organization, the resistance that may appear because of knowledge sharing, the competences that are important for knowledge sharing, show how difficult and antinomy the role of middle managers is.

Knowledge Management Journal, International Accounting Standards Board, Financial Accounting Standards Board, Generally Accepted Accounting Principles, GAAP, EXtensible Business Reporting Language, XBRL, Knowledge Accounting Components, Accounting System, GAAP Codification, Business Transactions, Public Administration Processes, Ontological Methods, Manufacturing Sectors, Financial Statements, Knowledge Acquisition, Information Systems.