Knowledge management ca be seen as the pragmatic evolution of ideas in the field of organizational learning. Its main interest is the improvement of organizational capabilities on all levels of the organization through better use of the resource 'knowledge'.

Earnings reported by North American firms are conditioned by specific contextual factors that enhance their contractual and value relevances: regulatory oversight by securities commissions, relatively strict accounting and auditing standards, an extensive financial analysis industry and active...

The purpose of this article is to link the 'organizational learning perspective' and the 'resource-based view' to show how the development of organizational knowledge can lead to a competitive advantage. From the perspective of the resource-based view, the possession of unique knowledge can be...