According to recent literature, effective knowledge management should be coherent and based on the firm’s strategy. Prior empirical research, in contrast, tries to evaluate the impact of knowledge management initiatives directly on performance but finds inconsistent results and not allows the...

Small and Medium Accounting Practice Firms (SMPs) are crucial in helping SMEs to keep their businesses economically and financially sustainable. Although the importance of SMPs for fostering SMEs daily activities is growing, a general lack in terms of literature has been recognized. Innovation...