... relevant research themes, i.e. KM strategies for IC value creation and IC codification, this paper aims to highlight research gaps useful to future research. To address our research questions, we apply a systematic literature review (Tranfield et al., 2003) of the management and accounting...

... it requires deliberate investments in knowledge transfer and creation. Zollo and Winter (2002) emphasized how knowledge codification can facilitate this process, as long as it is “well-performed”. However, knowledge management scholars have yet to explore what is meant by well-performed codification and how...

... collected data in China and 219 questionnaires were achieved. Then, structure equation model by LISREL was used for hypotheses testing. Findings The empirical results suggest that both codification and rich‐media strategies have positive effects on internal knowledge transfer. Moreover...