The paper explores knowledge management (KM) through the accounting and auditing field, emphasizing the authors’ research results designed to examine the Romanian firms’ perspective on KM. The authors strive to understand how the audit firms manage their knowledge aiming at providing quality...

Purpose: This research aims to test and analyze the consensus of organizational strategy with the contingency of organizational culture and isomorphism pressure which have an impact on organizational performance moderated by human capital. The survey is conducted to the owners/managers of Batik...