Knowledge is increasingly playing a key role in achieving organizational success in modern organizations notably in … knowledge in modern organizations, knowledge management has emerged as a scientific discipline. Nevertheless, the dominant view … of knowledge management is overly tidy since it considers that knowledge management is technology oriented and sees it …

, addressing how accounting knowledge is established, advanced and extended. Design/methodology/approach – The research question is … controversies in which they engage to develop knowledge. Findings – The paper reveals that accounting knowledge is established … shows that knowledge advancement, establishment and development is more contingent on network breadth than on research …

In the knowledge society, the enterprise increasingly develops its activities in a planetary space. The actors are … positions are. For their missions, through the enterprise's information and knowledge system, beyond relevant information, they … must have access to knowledge and individual and collective skills widely distributed in the planetary space of their …