Purpose – The purpose of this paper is to address important but unresolved questions regarding how different knowledge transfer processes and characteristics affect knowledge transfer effectiveness (KTE). This study, which draws on an integrative knowledge management framework, forces us to...

Purpose – The knowledge that is embedded within people, relationships, and organizational routines present key, but varied, sources of capabilities needed to compete. The value of this knowledge depends on the investment costs and benefits that come as employees draw on and utilize these...

Purpose – Profiting from service innovations can be challenging. It is not only a question of pricing and marketing the services appropriately, but also of keeping competitors from imitating them. The purpose of this paper is to discuss how service innovation differs from technology/product...

Purpose – Contingency theory suggests that effective strategies and structures are not universal but dependant upon situational factors. The purpose of this paper is to explore how the way service firms compete acts as a strategic contingency, moderating the effect of a new service development...

In the future, paperless audits will become commonplace as audit clients increasingly shift to paperless systems and audit software is developed that allows auditors to complete most procedures on‐line. To audit on‐line systems, auditors will have to incorporate on‐line audit software as...

Two groups of middle level managers, one based in Australia, and the other in Hong Kong, were the focus of this study. A survey followed by focus group research revealed that almost half of the managers in both Australia and Hong Kong were unable to say whether knowledge management (KM) was...

Whilst the concept of quality circles is well established in the management lexicon, knowledge management is a much more recent addition. The aim of this paper is to show that these two concepts, together with a number of others, are closely linked and are all aspects of a much more fundamental...

Both intellectual capital and the management of knowledge are strongly emerging themes in today’s organisational world. Many authors and practitioners note that the emerging patterns are that intellectual capital will replace natural resources, commodities, finance, technology and production...

This conceptual paper examines the role of knowledge and learning in the quality and innovation process, and proposes a holistic, cross‐disciplinary model of the learning approach to quality and innovation. It stresses the importance of creativity in the learning process and postulates a...

Purpose – The 2006 global common body of knowledge (CBOK) study is part of an ongoing research program that will broaden the understanding of how internal auditing is practised throughout the world. At the core of the 2006 CBOK study are three surveys of internal auditors worldwide regarding...