TY - JOUR AB - Two groups of middle level managers, one based in Australia, and the other in Hong Kong, were the focus of this study. A survey followed by focus group research revealed that almost half of the managers in both Australia and Hong Kong were unable to say whether knowledge management (KM) was practised in their organisations. Many were unable to determine whether KM had strategic significance within the organisation and neither group was able to articulate a comprehensive definition of KM. While there were some distinct similarities between the two groups on these issues, there were significant differences between managers in Australia and Hong when asked to describe the possible ways in which KM might be manifested within an organisation. Hong Kong managers framed KM within a framework dominated by information technology, while Australian managers subscribed to a broader orientation, which included not only information technology but also more humanist factors. Analysis of the results includes speculation on whether cross‐cultural differences may play a role in the interpretation and practice of KM. VL - 17 IS - 6 SN - 0268-6902 DO - 10.1108/02686900210434087 UR - https://doi.org/10.1108/02686900210434087 AU - Gloet Marianne PY - 2002 Y1 - 2002/01/01 TI - Knowledge management audit: the role of managers in articulating and integrating quality practices T2 - Managerial Auditing Journal PB - MCB UP Ltd SP - 310 EP - 316 Y2 - 2024/04/16 ER -