Knowledge is increasingly playing a key role in achieving organizational success in modern organizations notably in … leveraging core business competencies, accelerating innovation and time to market, improving cycle times and decision making … knowledge in modern organizations, knowledge management has emerged as a scientific discipline. Nevertheless, the dominant view …

, 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 …