This paper addresses the influence of two competing views of social identity on knowledge integration within organizations. One view sees social identity primarily as a coherent characteristic of organisations, which can leverage knowledge integration by developing loyalty, trust, shared values...

This study, based on six case studies within a Belgian context, provides a qualitative assessment of the interaction between internal auditors (IA) and audit committees (AC), by analysing their expectations and perceptions. It became clear that both groups have high expectations vis-à-vis each...

This study investigates to what extent audit committees feel uncomfortable about risk management and internal control, and focuses on how internal audit can be the expert in providing comfort in these areas, building upon the sociology of professions literature. Four case studies reveal that...

The benefits of social capital for the sharing of knowledge are frequently emphasized in the literature (Burt, 1997; Kostava & Roth, 2003; Nahapiet & Ghoshal, 1998; Tsai, 2000). However, a few authors have also begun to draw our attention towards the drawbacks of social capital for the working of...