T. Morris et L. Empson, ORGANIZATION AND EXPERTISE - AN EXPLORATION OF KNOWLEDGE BASES AND THE MANAGEMENT OF ACCOUNTING AND CONSULTING FIRMS, Accounting, organizations and society, 23(5-6), 1998, pp. 609-624
Existing theories have recognised the importance of expert knowledge i
n the formation and survival of professional service firms (PSFs), suc
h as accounting and consulting firms, but have not fully explained its
role. We argue that knowledge is a key determinant of the organisatio
nal structure and performance of PSFs. We examine forms of knowledge a
nd knowledge management strategies within PSFs and develop a framework
linking the firm's knowledge base and organisational structure. Two c
ontrasting case studies are presented to illustrate these arguments. T
he paper concludes with a set of propositions to guide further researc
h. (C) 1998 Elsevier Science Ltd. All rights reserved.