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Knowledge‐based services and the Internet: an investigation of small UK accountancy practices

I. Chaston (I. Chaston is Professor in Marketing and Entrepreneurship, at the Group for Organisational Learning, Development & Enterprise Centre, Plymouth Business School, University of Plymouth, Plymouth, UK.)
B. Badger (B. Badger is Director, at the Group for Organisational Learning, Development & Enterprise Centre, Plymouth Business School, University of Plymouth, Plymouth, UK.)
T. Mangles (T. Mangles is Principal Lecturer in IT Systems, at the Group for Organisational Learning, Development & Enterprise Centre, Plymouth Business School, University of Plymouth, Plymouth, UK.)
E. Sadler‐Smith (E. Sadler‐Smith is Professor and Director of Research, at the Group for Organisational Learning, Development & Enterprise Centre, Plymouth Business School, University of Plymouth, Plymouth, UK.)

Journal of Small Business and Enterprise Development

ISSN: 1462-6004

Article publication date: 1 March 2002

700

Abstract

The role of organisational learning in knowledge acquisition for competitive advantage is increasingly found in the literature. Various researchers have used qualitative, single firm case studies to validate a relationship between learning, knowledge and firms exhibiting strong market performance. There is, however, limited empirical evidence on the relative importance of the learning style and management systems required to support the effective marketing of knowledge‐based services. The Internet is an excellent research tool to empirically assess the possible relationships between learning style, knowledge systems and revisions in operational practices. A survey of small UK accountancy practices was undertaken to acquire data on learning style, knowledge systems and market performance. The results and their implications in relation to organisations’ use of the Internet are discussed and proposals are presented for further research.

Keywords

Citation

Chaston, I., Badger, B., Mangles, T. and Sadler‐Smith, E. (2002), "Knowledge‐based services and the Internet: an investigation of small UK accountancy practices", Journal of Small Business and Enterprise Development, Vol. 9 No. 1, pp. 49-60. https://doi.org/10.1108/14626000210419482

Publisher

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MCB UP Ltd

Copyright © 2002, MCB UP Limited

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