Management And Accounting Web

Knowledge Management Bibliography

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Knowledge Management Main Page | Human Resource Accounting and Management Main

Abhayawansa, S. and J. Guthrie. 2016. Does intellectual capital disclosure in analysts' reports vary by firm characteristics? Advances in Accounting: Incorporating Advances in International Accounting (35): 26-38.

Agarwal, R., R. Echambadi, A. M. Franco and M. Sarkar. 2004. Knowledge transfer through inheritance: Spin-out generation, development, and survival. The Academy of Management Journal 47(4): 501-522. (JSTOR link).

Ahrens, T. 1997. Talking accounting: An ethnography of management knowledge in British and German brewers. Accounting, Organizations and Society 22(7): 617-637.

Alvesson, M. 1998. Review: The Politics of Management Knowledge. by Stewart Clegg and Gill Palmer. Administrative Science Quarterly 43(4): 938-942. (JSTOR link).

Amabile, T. M. 1998. How to kill creativity: Keep doing what you're doing. Or, if you want to spark innovation, rethink how you motivate, reward, and assign work to people. Harvard Business Review (September-October): 77- 87. (Summary).

Amabile, T. M. and M. Khaire. 2008. Creativity and the role of the leader. Harvard Business Review (October): 100-109.

Amabile, T. M., R. Conti, H. Coon, J. Lazenby and M. Herron. 1996. Assessing the work environment for creativity. The Academy of Management Journal 39(5): 1154-1184. (JSTOR link).

Amabile, T. M., S. G. Barsade, J. S. Mueller and B. M. Staw. 2005. Affect and creativity at work. Administrative Science Quarterly 50(3): 367-403. (JSTOR link).

Anand, B. and A. Galetovic. 2004. How market smarts can protect property rights. Harvard Business Review (December): 72-79. (Six market strategies for protecting intellectual property).

Anand, N., H. K. Gardner and T. Morris. 2007. Knowledge-based innovation: Emergence and embedding of new practice areas in management consulting firms. The Academy of Management Journal 50(2): 406-428. (JSTOR link).

Anctil, R. M. 1995. Discussion of divisional versus company-wide focus: The trade-off between allocation of managerial attention and screening of talent. Journal of Accounting Research (Studies on Managerial Accounting): 95-100. (JSTOR link).

Argyris C. 1977. Organizational learning and management information systems. Accounting, Organizations and Society 2(2): 113-123.

Argyris, C. 1988. Producing knowledge that is generalizable and usable for practice: A review. Accounting, Organizations and Society 13(1): 101-106.

Argyris, C. and R. S. Kaplan. 1994. Implementing new knowledge: The case of activity-based costing. Accounting Horizons (September): 83-105. (Summary).

Arnold, V., N. Clark, P. A. Collier, S. A. Leech and S. G. Sutton. 2005. An investigation of knowledge-based systems' use to promote judgment consistency in multicultural firm environments. Journal of Emerging Technologies in Accounting (2): 33-59.

Asiaei, K. and R. Jusoh. 2017. Using a robust performance measurement system to illuminate intellectual capital. International Journal of Accounting Information Systems (26): 1-19.

Atwood, C. G. 2009. Knowledge Management Basics. (ASTD Training Basics Series). ASTD Press.

Awad, E. M. and H. Ghaziri. 2010. Knowledge Management: Updated 2nd edition. International Technology Group, LTD.

Bailey, A. D. Jr., A. B. Whinston and P. T. Zacarias. 1989. Knowledge representation theory and the design of auditable office information systems. Journal of Information Systems (Spring): 1-28.

Barsky, N. P. and G. Marchant. 2000. The most valuable resource - Measuring and managing intellectual capital. Strategic Finance (February): 58-62.

Bartlett, C. A. and S. Ghoshal. 2002. Building competitive advantage through people. MIT Sloan Management Review (Winter): 34-41.

Becerra-Fernandez, I., A. Gonzalez and R. Sabherwal. 2003. Knowledge Management. Prentice Hall.

Becerra-Fernandez, I. and R. Sabherwal. 2010. Knowledge Management: Systems and Processes. M. E. Sharpe.

Berman, S. L., J. Down and C. W. L. Hill. 2002. Tacit knowledge as a source of competitive advantage in the National Basketball Association. The Academy of Management Journal 45(1): 13-31. (JSTOR link).

Bhimani, A. and H. Roberts. 2004. Management accounting and knowledge management: In search of intelligibility. Management Accounting Research (March): 1-4.

Birkett, W. P. 1995. Management accounting and knowledge management. Management Accounting (November): 44-48. (Summary).

Birkinshaw, J. and T. Sheehan. 2002. Managing the knowledge life cycle. MIT Sloan Management Review (Fall): 75-83.

Birnberg, J. G. and V. B. Heiman-Hoffman. 1993. Accountability and knowledge workers: A potential unifying theme for managerial and auditing research. Advances in Management Accounting (2): 47-61.

Boland, R. J. Jr., J. Singh, P. Salipante, J. D. Aram, S. Y. Fay and P. Kanawattanachai. 2001. Knowledge representations and knowledge transfer. The Academy of Management Journal 44(2): 393-417. (JSTOR link).

Bonner, S. E. 1990. Experience effects in auditing: The role of task-specific knowledge. The Accounting Review (January): 72-92. (JSTOR link).

Bower, M. 1930. The merchandising of ideas. Harvard Business Review (October): 26-34.

Bricker, R. J. 1988. Knowledge preservation in accounting: A citational study. Abacus 24(2): 120-131. ("... earlier accounting knowledge may become lost to future generations of accounting scholars").

Brown, J. S. and P. Duguid. 2001. Creativity versus structure: A useful tension. MIT Sloan Management Review (Summer): 93-94.

Brown, R. B. and C. Guilding. 1993. Knowledge and the academic accountant: An empirical study. Journal of Accounting Education 11(1): 1-13.

Brusoni, S., A. Prencipe and K. Pavitt. 2001. Knowledge specialization, organizational coupling, and the boundaries of the firm: Why do firms know more than they make? Administrative Science Quarterly 46(4): 597-621. (JSTOR link).

Bryant-Kutcher, L., D. A. Jones, S. K. Widener. 2008. Market valuation of intangible resources: The use of strategic human capital. Advances in Management Accounting (17): 1-42.

Bukowitz, W. and G. Petrash. 1997. Visualizing, measuring and managing knowledge. Research Technology Management (July/August): 24-31.

Bunderson, J. S. 2003. Recognizing and utilizing expertise in work groups: A status characteristics perspective. Administrative Science Quarterly 48(4): 557-591. (JSTOR link).

Cappelli, P. 2008. Talent management for the twenty-first century. Harvard Business Review (March): 74-81.

Carlson, N. F. 2000. Developing business process patents and intellectual property. Strategic Finance (November): 64-68.

Catmull, E. 2008. How Pixar fosters collective creativity. Harvard Business Review (September): 64-62.

Chandrasekaran, A. and K. Linderman. 2015. Managing knowledge creation in high-tech R&D projects: A multimethod study. Decision Sciences 46(2): 267-300.

Chang, L. and B. Birkett. 2004. Managing intellectual capital in a professional service firm: Exploring the creativity-productivity paradox. Management Accounting Research (March): 7-31.

Chen, A. N. K., Y. Hwang and T. S. Raghu. 2010. Knowledge life cycle, knowledge inventory, and knowledge acquisition strategies. Decision Sciences 41(1): 21-47.

Cheng, M. M. and R. Coyte. 2014. The effects of incentive subjectivity and strategy communication on knowledge-sharing and extra-role behaviours. Management Accounting Research (June): 119-130.

Chow, C. W., F. J. Deng and J. L. Ho. 2000. The openness of knowledge sharing within organizations: A comparative study of the United States and The People's Republic of China. Journal of Management Accounting Research (12): 65-95. (Summary).

Coad, A. 1996. Smart work and hard work: Explicating a learning orientation in strategic management accounting. Management Accounting Research (December): 387-408.

Coad, A. F. 1999. Some survey evidence on the learning and performance orientations of management accountants. Management Accounting Research (June): 109-135.

Cockrell, R. C., S. N. Robinson and D. N. Stone. 2013. Making the most of knowledge sharing. Management Accounting Quarterly (Fall): 21-28.

Cohn, J., J. Katzenbach and G. Vlak. 2008. Finding and grooming breakthrough innovators. Harvard Business Review (December): 62-69.

Cokins, G. and N. Shepherd. 2017. The power of intangibles: We need to move beyond the narrow breadth of current financial accounting and reporting and shift to value creation. Strategic Finance (May): 32-39.

Collins, C. J. and K. G. Smith. 2006. Knowledge exchange and combination: The role of human resource practices in the performance of high-technology firms. The Academy of Management Journal 49(3): 544-560. (JSTOR link).

Covaleski, M. A., M. W. Dirsmith and L. Rittenberg. 2003. Jurisdictional disputes over professional work: The institutionalization of the global knowledge expert. Accounting, Organizations and Society 28(4): 323-355.

Cowan, M. J. and W. Newberry, Jr. 2013. Reevaluating the intellectual property holding company. Management Accounting Quarterly (Spring): 25-33.

Coyne, K. P., P. G. Clifford and R. Dye. 2007. Breakthrough thinking from inside the box. Harvard Business Review (December): 70-78.

Cross, R. and J. N. Cummings. 2004. Tie and network correlates of individual performance in knowledge-intensive work. The Academy of Management Journal 47(6): 928-937. (JSTOR link).

Cross, R., N. Nohria and A. Parker. 2002. Six myths about informal networks - and how to overcome them. MIT Sloan Management Review (Spring): 67-75.

Cui, Z. 2017. The impact of switching costs on the outsourcing of knowledge-intensive business processes. Decision Sciences 48(1): 71-107.

Cushen, J. 2013. Financialization in the workplace: Hegemonic narratives, performative interventions and the angry knowledge worker. Accounting, Organizations and Society 38(4): 314-331.

Dalkir, K. and J. Liebowitz. 2011. Knowledge Management in Theory and Practice. The MIT Press.

Darrough, M. N. and N. D. Melumad. 1995. Divisional versus company-wide focus: The trade-off between allocation of managerial attention and screening of talent. Journal of Accounting Research (Studies on Managerial Accounting): 65-94. (JSTOR link).

Davenport, T. H. and J. Glaser. 2002. Just-in-time delivery comes to knowledge management. Harvard Business Review (July): 107-111. (Summary).

Davenport, T. H. and R. J. Thomas. 2002. The mysterious art and science of knowledge-worker performance. MIT Sloan Management Review (Fall): 23-30.

Davenport, T. H., D. W. DeLong and M. C. Beers. 1998. Successful knowledge management projects. Sloan Management Review (Winter): 43-57.

David, R. J. 2003. Review: The Expansion of Management Knowledge: Carriers, Flows, and Sources by Kerstin Sahlin-Andersson and Lars Engwall. Administrative Science Quarterly 48(4): 693-695. (JSTOR link).

Davis, J. L. and S. S. Harrison. 2001. Edison in the Boardroom: How Leading Companies Realize Value from Their Intellectual Assets. John Wiley & Sons.

Davis, L. R., M. D. Dwyer and G. M. Trompeter. 1997. A note on cross-sectional tests for knowledge differences. Behavioral Research In Accounting (9): 46-59.

Davison, J. 2014. Visual rhetoric and the case of intellectual capital. Accounting, Organizations and Society 39(1): 20-37.

Dar-El, E. M. 2000. Human Learning: From Learning Curves to Learning Organizations (International Federation for Information Processing). Kluwer Academic Publishers.

Dewhurst, M., B. Hancock and D. Ellsworth. 2013. Redesigning knowledge work. Harvard Business Review (January/February): 58-64. (How to free up high-end experts to do what they do best).

Dezalay, Y. 1995. "Turf battles" or "class struggles": The internationalization of the market for expertise in the "professional society". Accounting, Organizations and Society 20(5): 331-344.

Dilnutt, R. 2002. Knowledge management in practice: Three contemporary case studies. International Journal of Accounting Information Systems 3(2): 75-81.

Ditillo, A. 2004. Dealing with uncertainty in knowledge-intensive firms: The role of management control systems as knowledge integration mechanisms. Accounting, Organizations and Society 29(3-4): 401-421.

Dixon, N. M. 2000. Common Knowledge: How Companies Thrive by Sharing What They Know. Harvard Business School Press.

Doz, Y. J. Santos and P. Williamson. 2001. From Global to Metanational: How Companies Win in the Knowledge Economy. Harvard Business School Press.

Drazin, R. and H. Rao. 2002. Harnessing managerial knowledge to implement product-line extensions: How do mutual fund families allocate portfolio managers to old and new funds? The Academy of Management Journal 45(3): 609-619. (JSTOR link).

Drucker, P. F. 2002. They're not employees. They're people. Harvard Business Review (February): 70-77. (Knowledge management).

Duncan, W. J. 1972. The knowledge utilization process in management and organization. The Academy of Management Journal 15(3): 273-287. (JSTOR link).

Dyer, J. H. and K. Nobeoka. 2000. Creating and managing a high-performance knowledge-sharing network: The Toyota case. Strategic Management Journal (21): 345-367.

Dyer, J. H. and N. W. Hatch. 2004. Using supplier networks to learn faster. MIT Sloan Management Review (Spring): 57-63.

Dzinkowski, R. 1999. Mining intellectual capital. Strategic Finance (October): 42-46.

Easterby-Smith, M. and M. A. Lyles. Editors. 2003. The Blackwell Handbook of Organizational Learning and Knowledge Management (Blackwell Handbooks in Management). Blackwell Publishers.

Edmondson, A. C. 2008. The competitive imperative of learning. Harvard Business Review (July-August): 60-67.

Edvinsson, L. and M. S. Malone. 1997. Intellectual Capital: Realizing Your Company's True Value by Finding Its Hidden Brainpower. HarperBusiness. (The Intellectual Capital Navigator).

Elbashir, M. Z., P. A. Collier, S. G. Sutton, M. J. Davern and S. A. Leech. 2013. Enhancing the business value of business intelligence: The role of shared knowledge and assimilation. Journal of Information Systems (Fall): 87-105.

Elias, N. and A. Wright. 2006. Using knowledge management systems to manage knowledge resource risks. Advances in Management Accounting (15): 195-227.

Elsbach, K. D. and R. M. Kramer. 2003. Assessing creativity in Hollywood pitch meetings: Evidence for a dual-process model of creativity judgments. The Academy of Management Journal 46(3): 283-301. (JSTOR link).

Ericson, R. F. 1960. The growing demand for synoptic minds in industry. The Journal of the Academy of Management 3(1): 25-40. (JSTOR link).

Ericsson, K. A., M. J. Prietula and E. T. Cokely. 2007. The making of an expert. Harvard Business Review (July-August): 114-121.

Evan, W. M. 1963. Indices of the hierarchical structure of industrial organizations. Management Science (April): 468-477. (JSTOR link).

Farmer, S. M., P. Tierney and K. Kung-McIntyre. 2003. Employee creativity in Taiwan: An application of role identity theory. The Academy of Management Journal 46(5): 618-630. (JSTOR link).

Flamholtz, E. G. 1972. Assessing the validity of a theory of human resource value: A field study. Empirical Research in Accounting: Selected Studies: 241-266.

Gallupe, R. B., A. R. Dennis, W. H. Cooper, J. S. Valacich, L. M. Bastianutti and J. F. Nunamaker, Jr. 1992. Electronic brainstorming and group size. The Academy of Management Journal 35(2): 350-369. (JSTOR link).

Garvin, D. A., A. C. Edmondson and F. Gino. 2008. Is yours a learning organization? Harvard Business Review (March): 109-116.

Gattiker, U. E. 1995. Firm and taxpayer returns from training of semiskilled employees. The Academy of Management Journal 38(4): 1152-1173. (JSTOR link).

Geerts, G. L. and W. E. McCarthy. 2000. Augmented intensional reasoning in knowledge-based accounting systems. Journal of Information Systems (Fall): 127-150.

Geisler, E. and N. Wickramasinghe. 2009. Principles of Knowledge Management: Theory, Practice and Cases. M. E. Sharp.

George J. and A. George. 2011. An integrative approach to planning and control using a stakeholder-based knowledge management system. Journal of Applied Management Accounting Research (Winter): 1-20. (Case study).

Gibbins, M. and S. Q. Qu. 2005. Eliciting experts' context knowledge with theory-based experiential questionnaires. Behavioral Research in Accounting (17): 71-88.

Gilbert, M. H. 1970. The asset value of the human organization. Management Accounting (July): 25-28.

Gimeno, J., T. B. Folta, A. C. Cooper and C. Y. Woo. 1997. Survival of the fittest? Entrepreneurial human capital and the persistence of underperforming firms. Administrative Science Quarterly 42(4): 750-783. (JSTOR link).

Goffee, R. and G. Jones. 2007. Leading clever people. Harvard Business Review (March): 72-79.

Gong, J. J. and S. M. Young. 2016. Financial and nonfinancial performance measures for managing revenue streams of intellectual property products: The case of motion pictures. Advances in Management Accounting (27): 1-37.

Goodman, R. A. and L. P. Goodman. 1976. Some management issues in temporary systems: A study of professional development and manpower - The theater case. Administrative Science Quarterly 21(3): 494-501. (JSTOR link).

Govindarajan, V. and C. Trimble. 2004. Strategic innovation and the science of learning. MIT Sloan Management Review (Winter): 67-75.

Granrose, C. S. and J. D. Portwood. 1987. Matching individual career plans and organizational career management. The Academy of Management Journal 30(4): 699-720. (JSTOR link).

Greer, C. R. and T. C. Ireland. 1992. Organizational and financial correlates of a "contrarian" human resource investment strategy. The Academy of Management Journal 35(5): 956-984. (JSTOR link).

Haas, M. R. 2003. Review: Organizational Knowledge in the Making: How Firms Create, Use, and Institutionalize Knowledge by Gerardo Patriotta. Administrative Science Quarterly 48(4): 690-692. (JSTOR link).

Hammer, M., D. Leonard and T. Davenport. 2004. Why don't we know more about knowledge. MIT Sloan Management Review (Summer): 14-18.

Hansen, M. T. 1999. The search-transfer problem: The role of weak ties in sharing knowledge across organization subunits. Administrative Science Quarterly 44(1): 82-111. (JSTOR link).

Hansen, M. T. and J. Birkinshaw. 2007. The innovation value chain. Harvard Business Review (June): 121-130. (A framework for assessing a company's innovation processes).

Hansen, M. T. and M. R. Haas. 2001. Competing for attention in knowledge markets: Electronic document dissemination in a management consulting company. Administrative Science Quarterly 46(1): 1-28. (JSTOR link).

Hansen, M. T., M. L. Mors and B. Løvås. 2005. Knowledge sharing in organizations: Multiple networks, multiple phases. The Academy of Management Journal 48(5): 776-793. (JSTOR link).

Hansen, M. T., N. Nohria and T. Tierney. 1999. What's your strategy for managing knowledge? Harvard Business Review (March-April): 106-116.

Heitman, W. 2016. The hidden value in your intangible assets: The industralization of knowledge work is the competitive opportunity of our time. Strategic Finance (January): 32-39.

Heitman, W. 2017. The CFO: Industrial engineer of knowledge work: Bring the power of standardization into the office. Strategic Finance (June): 24-33.

Hellmann, T. and E. Perotti. 2011. The circulation of ideas in firms and markets. Management Science (October): 1813-1826.

Helmer, O. and N. Rescher. 1959. On the epistemology of the inexact sciences. Management Science (October): 25-52. (JSTOR link).

Hicks, W. D. and R. J. Klimoski. 1987. Entry into training programs and its effects on training outcomes: A field experiment. The Academy of Management Journal 30(3): 542-552. (JSTOR link).

Hislop, D. 2009. Knowledge Management in Organizations. Oxford University Press, USA.

Hodgkinson, G. P. 2003. Review: The Blackwell Handbook of Organizational Learning and Knowledge Management by Mark Easterby-Smith; Marjorie A. Lyles. Administrative Science Quarterly 48(4): 699-703. (JSTOR link).

Holmen, J. 2005. Intellectual capital reporting. Management Accounting Quarterly (Summer): 1-9.

Hsu, I. and R. Sabherwal. 2012. Relationship between intellectual capital and knowledge management: An empirical investigation. Decision Sciences 43(3): 489-524.

Huang, K., Y. W. Lee and R. Y. Wang. 1998. Quality Information and Knowledge Management. Prentice-Hall.

Huerta, E., S. B. Salter, P. A. Lewis and P. Yeow. 2012. Motivating employees to share their failures in knowledge management systems: Anonymity and culture. Journal of Information Systems (Fall): 93-117.

Hyatt, T. A. and M. H. Taylor. 2008. The effects of incomplete personal capability knowledge and overconfidence on employment contract selection. Behavioral Research In Accounting 20(2): 37-53.

Ihrig, M. and I. MacMillan. 2015. Managing your mission - Critical knowledge. How to identify, map, and leverage some of your company's most strategic assets. Harvard Business Review (January/February): 80-87.

Ismail, T. 2010. Intellectual Capital Reporting in Knowledge Economy: The Relevance of Corporate Governance. VDM Publishing House Ltd.

Kao, J. 2009. Tapping the world's innovation hot spots. Harvard Business Review (March): 109-114.

Keith, M., H. Demirkan and M. Goul. 2017. The role of task uncertainty in IT project team advice networks. Decision Sciences 48(2): 207-247.

Kim, W. C. and R. Mauborgne. 2003. Fair process: Managing in the knowledge economy. Harvard Business Review (January): 127-136. (People care about outcomes, but they also care about the processes that produce those outcomes).

Knight, J. A. 2000. Is intellectual capital rewriting the rules? Journal of Cost Management (May/June): 41-46.

Kozloski, T. M. 2011. Knowledge transfer in the fraud risk assessment task. Journal of Forensic & Investigative Accounting 3(1): 49-85.

Johns, T. and L. Gratton. 2013. The third wave of virtual work: Knowledge workers are now untethered, able to perform tasks anywhere at any time. What do the best of them want from your organization. Harvard Business Review (January/February): 66-73.

Jones, R. and H. Mendelson. 2011. Information goods vs. industrial goods: Cost structure and competition. Management Science (January): 164-176.

Joyce, T. and B.P. Stivers. 2000. Leveraging knowledge in small firms. Journal of Cost Management (May/June): 6-10.

Knight, J. A. 2000. Is intellectual capital rewriting the rules? Journal of Cost Management (May/June): 41-46.

Kogut, B. 2000. The network as knowledge: Generative rules and the emergence of structure. Strategic Management Journal (21): 405-425.

Lapre, M. A. and L. N. Van Wassenhove. 2002. Learning across lines: The secret to more efficient factories. Harvard Business Review (October): 107-111.

Leech, S. A. and S. G. Sutton. 2002. Knowledge management issues in practice: Opportunities for research. International Journal of Accounting Information Systems 3(2): 69-73.

Leistner, F. 2010. Mastering Organizational Knowledge Flow: How to Make Knowledge Sharing Work. Wiley.

Leitner, K. and C. Warden. 2004. Managing and reporting knowledge-based resources and processes in research organisations: Specifics, lessons learned and perspectives. Management Accounting Research (March): 33-51.

Leonard, D. and W. Swap. 2004. Deep smarts. Harvard Business Review (September): 88-97. (Knowledge management - Effective managers need to understand what deep smarts are, how they are cultivated, and how they can be transferred from one person to another).

Leonard, D. and W. Swap. 2004. Deep Smarts: How to Cultivate and Transfer Enduring Business Wisdom. Harvard Business School Press.

Li, F., M. Minnis, V. Nagar and M. Rajan. 2014. Knowledge compensation, and firm value: An empirical analysis of firm communication. Journal of Accounting and Economics (August): 96-116.

Likert, R. 1967. The Human Organization. New York: McGraw-Hill Book Co.

Lin, H. and W. Fan. 2011. Leveraging organizational knowledge through electronic knowledge repositories in public accounting firms: An empirical investigation. Behavioral Research In Accounting 23(2): 147-167.

Linderman, K., R. G. Schroeder and J. Sanders. 2010. A knowledge framework underlying process management*. Decision Sciences 41(4): 689-719.

Lorsch, J. W. and T. J. Tierney. 2002. Aligning the Stars. Harvard Business School Press.

Macher, J. T. 2006. Technological development and the boundaries of the firm: A knowledge-based examination in semiconductor manufacturing. Management Science (June): 826-843. (JSTOR link).

Madjar, N., G. R. Oldham, M. G. Pratt. 2002. There's no place like home? The contributions of work and nonwork creativity support to employees' creative performance. The Academy of Management Journal 45(4): 757-767. (JSTOR link).

Majchrzak, A., D. Logan, R. McCurdy and M. Kirchmer. 2006. Four keys to managing emergence. MIT Sloan Management Review (Winter): 14-18. (Continuous discourse with potential participants, continuous updating of knowledge maps, blurring the boundaries between participants inside and outside the organization, and governing through reputation networks).

Malone, D. 2002. Knowledge management: A model for organizational learning. International Journal of Accounting Information Systems 3(2): 111-123.

Malone, J. D. 2003. Shooting the past: An instructional case for knowledge management. Journal of Information Systems (Fall): 41-49.

Manninen, A. 1996. The production of knowledge in accounting. Accounting, Organizations and Society 21(7-8): 655-674.

Manville, B. and J. Ober. 2003. Beyond empowerment: Building a company of citizens. Harvard Business Review (January): 48-53. ("We're in a knowledge economy, but our managerial and governance systems are stuck in the industrial era. It's time for a whole new model." The Athenian model provides a window into how sizable groups of people can successfully govern themselves with dignity and trust, and without resorting to stifling bureaucracy. It also shows the need to combine structures, values and practices in a coherent, self-sustaining system).

Martin, R. L. 2013. Rethinking the decision factory. Harvard Business Review (October): 96-104. (Knowledge workers).

Martin, R. L. and M. C. Moldoveanu. 2003. Capital versus talent: The battle that's reshaping business. Harvard Business Review (July): 36-41.

McCall, H., V. Arnold and S. G. Sutton. 2008. Use of knowledge management systems and the impact on the acquisition of explicit knowledge. Journal of Information Systems (Fall): 77-101.

McFadyen, M. A. and A. A. Cannella Jr. 2004. Social capital and knowledge creation: Diminishing returns of the number and strength of exchange. The Academy of Management Journal 47(5): 735-746. (JSTOR link).

McGrath, R. G. 2001. Exploratory learning, innovative capacity and managerial oversight. The Academy of Management Journal 44(1): 118-131. (JSTOR link).

McNamara, C., J. Baxter and W. F. Chua. 2004. Making and managing organisational knowledge(s). Management Accounting Research (March): 53-76.

Medina, J. J. 2008. The science of thinking smarter: A conversation with brain expert John J. Medina. Harvard Business Review (May): 51-54.

Menon, T., L. Thompson and H. Choi. 2006. Tainted knowledge vs. tempting knowledge: People avoid knowledge from internal rivals and seek knowledge from external rivals. Management Science (August): 1129-1144. (JSTOR link).

Merchant, K. A., W. A. Van der Stede and L. Zheng. 2003. Disciplinary constraints on the advantage of knowledge: The case of organizational incentive systems. Accounting, Organizations and Society 28(2-3): 251-286.

Merino, B. D. 1993. An analysis of the development of accounting knowledge: A pragmatic approach. Accounting, Organizations and Society 18(2-3): 163-185.

Michael, D., D. J. Kappos and J. Villasenor. 2015. Developing effective intellectual property partnerships. MIT Sloan Management Review (Summer): 12-15.

Michaels, E. et al. 2001. The War for Talent. Harvard Business School Press.

Miller, D. and J. Shamsie. 1996. The resource-based view of the firm in two environments: The Hollywood film studios from 1936 to 1965. The Academy of Management Journal 39(3): 519-543. (JSTOR link).

Miller, D. J., M. J. Fern and L. B. Cardinal. 2007. The use of knowledge for technological innovation within diversified firms. The Academy of Management Journal 50(2): 308-326. (JSTOR link).

Mizruchi, M. S. and L. C. Fein. 1999. The social construction of organizational knowledge: A study of the uses of coercive, mimetic, and normative isomorphism. Administrative Science Quarterly 44(4): 653-683. (JSTOR link).

Moore, C., B. J. Rowe and S. K. Widener. 2001. HCS: Designing a balanced scorecard in a knowledge-based firm. Issues in Accounting Education (November): 569- 601.

Morgan, G. 1988. Accounting as reality construction: Towards a new epistemology for accounting practice. Accounting, Organizations and Society 13(5): 477-485.

Morris, B. W., V. F. Kleist, R. B. Dull and C. D. Tanner. 2014. Secure information market: A model to support information sharing, data fusion, privacy, and decisions. Journal of Information Systems (Spring): 269-285.

Morris, M. W. and P. C. Moore. 2000. The lessons we (don't) learn: Counterfactual thinking and organizational accountability after a close call. Administrative Science Quarterly 45(4): 737-765. (JSTOR link).

Morris, T. and L. Empson. 1998. Organisation and expertise: An exploration of knowledge bases and the management of accounting and consulting firms. Accounting, Organizations and Society 23(5-6): 609-624.

Morrow, I. 1992. Comment: An historical and contemporary note on “The decline of operational expertise in the knowledge-base of management accounting”. Management Accounting Research (March): 77-78.

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Mouritsen, J. and H. T. Larsen. 2005. The 2nd wave of knowledge management: The management control of knowledge resources through intellectual capital information. Management Accounting Research (September): 371-394.

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