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| Author: | Hatherly, D. |
| Title: | Learning audits |
| Journal: | Accountancy
1998 : NOV, VOL. 122:1263, p. 75-76 |
| Index terms: | INTERNATIONAL ACCOUNTING LEARNING |
| Language: | eng |
| Abstract: | The knowledge-based theory of the firm (i.e. any business entity) is a comparatively recent development that depends on viewing the fir as an institution or system for creating and integrating, applying and protecting knowledge. The theory helps us to study businesses and their control environment in terms of how they handle the creation, protection and application of knowledge. The simplest type of business, in terms of its treatment of knowledge, is the recipe or formula application business. |
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