This article draws on Pepper's World Hypotheses to describe four different approaches to obtain formal knowledge in … accounting studies. These approaches are: formism, mechanism, contextualism, and, organicism …

accounting. Controlling for age, major, and student aptitude, we find that the number of terms that have transpired since a … student took introductory financial accounting, whether they took the course at a two-year college, or if they needed to … repeat the introductory course, are all negatively associated with performance in intermediate accounting. We find that an …

The aim of this article is to make a diagnosis of the extent in which knowledge management is applied in a public … research shows the engagement of the employees in the management of knowledge, as well as their consciousness regarding its … oriented on knowledge management, which is important for its competitive position towards other hospitals. …

Over the past decade, the body of literature on intellectual capital and knowledge management has grown exponentially …, responding to the growing knowledge-based and digital economy. This article reviews the concepts and applications proposed at the … selected a set of articles on intellectual capital and knowledge management that forward concepts and applications vital to the …

Knowledge drives the growth of nations and regions in a competitive space-economy. Hence, we would expect a strong … correlation between investments in R&D, knowledge and learning processes, on the one hand, and productivity increases, on the … other. However, the empirical evidence shows consistent discrepancies between knowledge inputs and economic performance …

the complexity of pensions systems and degrees of myopia. In this paper, we assess levels of knowledge of pensions using a …