This study proposes a managerial accounting research design that bridges a gap between firm productivity based on frontier techniques and strategic management. In doing so, it operationalizes the theoretical frameworks based on the endogenous components of across-firms heterogeneous resources...

Research highlights the role of external knowledge sources in the recognition of strategic opportunities, but is less forthcoming with respect to the role of such sources during the process of exploiting or realizing opportunities. We build on the knowledge-based view to propose that realizing...

Knowledge management theory has struggled with the concept of knowledge creation. Since the seminal article of Nonaka in 1991, an industry has grown up seeking to capture the knowledge in the heads and hearts of individuals so as to leverage them for organizational learning and growth. But the...

Objective - This paper aims to clarify the importance of knowledge sharing application in businesses, and to illuminate the effect of knowledge sharing as the key compartment of knowledge management on business process and organizational performance based on current research. Finally, this paper...

In the last years the focus of internal audit has shifted away from business toward financial controls. In the future internal audit departments need to align their contributions to the organization's strategic objectives. The purpose of the internal audit which is organised within the entities...

China's high-priority effort to become a more knowledge-based economy and society means that the knowledge resource is becoming increasingly important. However, most of the literature on the knowledge management (KM) strategy has been dominated by studies of knowledge creation in developed...

A vital activity is the issue of creating a knowledge society, which can only be solved by involving all the forces of intellectual, academic, all generators of ideas. The paper is intended as a contribution, along with attempts by other specialists in finding operational solutions and their...

This paper articulates a network approach to knowledge processes and information systems in organizations. It proposes that cross-business-unit knowledge processes and the learning role of information systems are embedded within a network of relationships that link business units. Exploratory...

This article is intended to help us document the innovation, evolution and the adoption of a variety of relatively new management accounting techniques and practices in organisations. In doing so, the article first reviews the introduction of management accounting techniques of the past few...