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[Abstract only] There is a growing awareness that access to the conventional economic factors of production such as land, labour, and capital will not be the only determinants of corporate success in the online economy. This acknowledgement has given way to a strong interest in knowledge management from a business perspective.

Knowledge management (KM), as a branch of management science, is in its infancy. Definitions describe it as an attempt to use knowledge within an organisation to transform its ability to store and use knowledge to improve performance.

Full text of this article is not available online

Accountancy Ireland, Vol. 32, No. 6. December 1999.