Over the years several approaches and models have been developed in order to facilitate knowledge management (KM) at both intra-organizational and interorganizational levels. Most of them recognize a high degree of personal commitment that involves mental models, personal beliefs, values and the...

Purpose – This paper focuses on the implications for management accounting of “connectivity” amongst modern enterprises. It seeks to illustrate how practical guidance for management accountants who work in business networks can be gleaned from analogies out of traditional management...