In recent years, interest has been growing on the topic of treating knowledge as one of the most critical assets in organizations. It has become increasingly more difficult for organizations to sustain their competitive advantage even with more advanced technology, innovative products, and better services. This study explores the states of the knowledge sharing among Accounting lecturers of University Utara Malaysia, The barriers of knowlcdge sharing among Accounting lecturers of UUM will overcome when the promotional of knowledge take into place. This will then enhance their knowledge and thus will increase their quality of job performance and achieve the objective of the management of the university. Results of the study also indicate that Accounting lecturers in UUM regard barriers to knowledge sharing are greater than the promotions made to enhance sharing of knowledge among the lecturers. The results suggest that individuals do not naturally share knowledge in a KMS, Finally, the study examined characteristics of the lecturers and their impact on the university strategies to increase knowledge sharing. Results of the study suggest that gender, age, academic position, place of where the lecturers gained their highest academic qualification, and experience do not have significant impacts on the strategies.