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Wilson argues that knowledge management (KM) maturity is an extension of information management and effective management of work practices. Gallagher and Hazlett state that there is too much effort addressing technological concerns in KM while offering little practical assistance. Kruger and Snyman believe KM is a strategic resource with ICT and information management as enablers in establishing KM maturity. These three positions of KM growth and maturity reflect the huge spectrum of and diverse views. But, very little is known about the KM growth or maturity that occurs in different industries, or how employees and managers perceive growth in KM maturity. This paper aims to address these issues.

From a large urban South African University engaged in numerous collaboration programmes with industry, the authors gain insight into the growth of KM in industry groupings over a five‐year period. The authors apply an inventory developed by Kruger and Snyman to a set of 86 organisations distributed over nine economic sectors in South Africa. In total 434 employees are interviewed over three group levels (operational, middle and senior management). This is achieved by interviewing 178 senior practitioners in three subjects (one in each group level).

Analysis of the growth in KM maturity, as it relates to different organisational sizes, reveals that there are statistical differences between the score reported by small, medium, large and extra‐large organisations and between the scores reported by senior, middle and operational personnel. Findings also indicate that growth in KM differs between industry groupings, with high growth in construction, building materials and mining (±70 per cent), and low growth in educational institutions (±40 per cent).

This paper is of relevance to KM practitioners interested in gaining insight into KM maturity growth that occurred in different organisational groupings and at different operational levels across an extremely diversified environment.

Beyond critique of current maturity models, the research literature has neglected to supply empirical evidence of the value knowledge management (KM) holds for organizations. The majority of studies, in common with other emergent business philosophies, are focused on large organizations of developed economies, where readily available implementation resources are an underlying assumption. This paper aims to address this issue and to assess the correlation between the successful institutionalization of KM and organizational performance (OP) in a developing economy.

From a large urban South African university engaged in numerous collaboration programs with industry, the authors gained insight into KM maturity and organizational performance (OP) of three industry groups, over a five‐year period. The authors apply an inventory developed by Kruger and Snyman to a set of nine organisations distributed over three economic sectors in South Africa.

By evaluating the relationship between KM maturity and OP from within three “time dependent” perspectives, insight was gained to answer the aim of the research undertaken, “Is there a correlation between KM maturity and OP in South Africa?” Diagrammatic presentation of OP scores and KM maturity growth revealed that in five out of the nine organizations there is a clearly identifiable relationship between KM maturity and OP in South Africa in both entities over the period under investigation. In certain instances, the correlations were not easily noticeable and/or were non‐existent. From a mathematical perspective, in comparing the correlation between growth in KM maturity and year‐on‐year growth in OP, it was revealed that six of the eight companies that recorded positive growth in KM maturity also recorded positive (year‐on‐year) growth in OP. In a similar manner, it was established that the company recording negative growth in KM maturity also recorded negative (year‐on‐year) growth in OP.

Because the South African scenario can be considered a benchmark for developing economies characterized by continued change, diversity and even elements of silent intolerance and conflict, this study may be viewed as a “pilot study” to provide a baseline and insight into future research of KM for enabling OP.

This paper is of relevance to strategic managers and KM practitioners interested in gaining insight into the correlation between KM maturity and organisational performance.

The manner in which a business strategy was formulated ten or even as little as five years ago, no longer applies. This phenomenon can to a great extent be attributed to a shift in the strategic importance of information and knowledge. The aim of this paper is to supply strategic thinkers with a holistic “bird’s eye view” of the interdependency between strategic management and strategic knowledge management. By analyzing the different perspectives with regard to strategy formulation from a business point of view, as well as a knowledge management perspective, a generic model incorporating knowledge management strategy formulation within business strategy formulation has been developed.

Numerous authors contend that there are dissimilarities in the way people, especially those from different cultural backgrounds, interpret or accept knowledge sharing. Ribiere and Sitar argue that, as a result of their educational systems, western cultures do not encourage a social exemplar of knowledge sharing. Yeh and Ma concur, arguing that western cultures are more likely to embrace values of self‐determination, independence and the attainment of personal interest. In contrast, Yang argues that Asian cultures nurture a sharing and teamwork environment or approach to activities. Very little is mentioned in literature about knowledge sharing in African cultures and/or African organisations. Specifically, not much is known regarding knowledge sharing in settings where the roles of dominance of one culture over another are reversed or neutralised, either by force or law, or by natural progression. The purpose of this paper is to address this issue.

Being in the fortunate position of working for a culturally diversified multinational organisation based in South Africa, one of the authors was able to determine, on a first‐hand basis, how different cultural backgrounds impact upon knowledge sharing. In the organisation under review, research subjects' opinions on knowledge sharing, culture and other knowledge management (KM) issues were surveyed by means of a structured questionnaire consisting of 21 descriptive questions. Phenomenological research was chosen since it is a qualitative research method that attempts to understand participants' perspectives, perceptions and views of a phenomenon. The analysis that follows consists of descriptive statistics used for each question, as well as the testing of hypotheses regarding the relationships between explanatory and response variables.

As in other studies, cultural issues such as language proficiency, education and schooling, gender biases, age and work experience, were all found to influence the knowledge‐sharing inclination of individuals either directly or indirectly. However, when individuals have been exposed to past political turmoil leading to present empowerment policies such as affirmative action, knowledge distribution takes on a different dimension – one in which knowledge sharing becomes a power play. African individuals, irrespective of whether they are black or white, display much more of a sense of power in knowledge sharing than do their European counterparts.

The paper is of relevance to knowledge management practitioners, scholars and professionals interested in the sharing and management of knowledge in extremely diversified and multidimensional environments.

The institutionalization of knowledge management (KM) principles, policies and strategies could be summarized as being diverse, problematic and located across the spectrum of views. Studies suggest that very little is reported on how these principles are institutionalized in organizations. This paper seeks to examine the role these principles play in the establishment of KM and report on an empirical study conducted in 86 South African‐based organizations.

From a large urban South African University engaged in numerous collaboration programs with industry, the authors gained insight into KM maturity in industry groupings over a five‐year period. The authors applied an inventory developed by Kruger and Snyman to a set of 86 organizations distributed over nine economic sectors in South Africa. In total 434 employees were interviewed over three managerial levels (operational, middle, and senior). This was achieved by having 178 senior practitioners to each interview three subjects (one in each group level).

Findings indicate that there is a definite trend towards the establishment of KM principles and the successful implementation of KM across South African industries. Industries achieving higher than average scores in the establishment of KM principles also achieved higher than average scores in the implementation of KM. Findings strongly support the argument that elements such as the formulation of strategy, measurement, policy, content, process, technology and culture enable or influence KM ability to manage knowledge.

The paper is of relevance to KM practitioners interested in gaining insight into KM maturity that occurred in the extremely diversified environment of South Africa.

Identity management (IdM) not only improves the process of creating and maintaining digital identities across business systems; it can, if implemented successfully, contribute to the strengthening and positioning of the business for success. In order to have a successful IdM implementation, an organisation must step back to determine a course of action that solves enterprise‐wide issues. Short‐sighted actions can lead to confusion, unnecessary expenses and the delay of beneficial results. The purpose of this paper is to deliver guidelines for the application of strategic management principles regarding IdM implementation, and propose a holistic model incorporating business strategy formulation with IdM strategy formulation.

A total of ten senior managers involved in IdM implementation projects were interviewed. Face‐to face interviews were conducted, with 30 minutes allocated per participant, and an assistant present to administer the proceedings. Primary data was collected using a semi‐structured questionnaire. Part A of the questionnaire collected the respondent's details and provided definitions of IdM to clarify the concept. Part B consisted of descriptive questions which dealt with the following three categories: IdM as part of the business strategy, IdM challenges in the company, IdM implementation approach used by the company and strategic framework used.

Findings indicate that IdM is seen as part of strategy and as such IdM implementations consist of a strategic thinking process accompanied by an incremental tactical implementation. Challenges facing IdM centred not on technological issues, but on implementing IdM as a competitive tool. Unfortunately, lack of commitment and external environment analysis; relegate IdM planning to remain on a tactical, rather than a strategic level.

A strategic planning process is presented in this article to model the interdependence between IdM implementation planning and strategic management (business strategy formulation). This model enables the organisation to develop and communicate its vision for IdM, to link IdM and business plans, and to gain the support of the whole enterprise in this endeavour. By leveraging the proposed model, organisations can gain a bird's eye view of IdM as an integral part of the business strategy, and ensure an IdM implementation that has enterprise‐wide support and benefits.

The objective of this study aims at reviewing a synthesis of the economic impact of the implementation of International Financial Reporting Standards (IFRS) in an attempt to provide directions for future research. There are significant evidences of adopting a high-quality set of harmonised accounting standards (i.e. IFRS) fosters trade and foreign direct investment (FDI), financial transparency, and comparability and reduces information asymmetries. From the extensive structured review of literature using the Scopus database tool, the study reviewed 108 articles, and in particular, the topic-related 41 articles were analysed. Seven journals contribute to 39% of the articles (The Accounting Review; European Accounting Review; International Journal of Accounting; Journal of Accounting Research; Revista Espanola de Financiacion y Contabilidad; Asian Review of Accounting; and International Journal of Economics and Management). However, most of the cited journals were Journal of Accounting Research, The Accounting Review, European Accounting Review, and International Journal of Accounting (Armstrong, Barth, Jagolinzer, & Riedl, 2010; Brüggemann, Hitz, & Sellhorn, 2013; Christensen, Lee, & Walker, 2007; Daske, Hail, Leuz, & Verdi, 2008, 2013). Most of the studies did not use any theory, and most of the articles utilised quantitative approach. The study calls for future research on the theoretical impactions on the economic impact of IFRS implementation in a country-specific study, cross-country study, and global study. Future studies should also focus on the policymaking agenda for the local and international standard setters.

The following classified, annotated list of titles is intended to provide reference librarians with a current checklist of new reference books, and is designed to supplement the RSR review column, “Recent Reference Books,” by Frances Neel Cheney. “Reference Books in Print” includes all additional books received prior to the inclusion deadline established for this issue. Appearance in this column does not preclude a later review in RSR. Publishers are urged to send a copy of all new reference books directly to RSR as soon as published, for immediate listing in “Reference Books in Print.” Reference books with imprints older than two years will not be included (with the exception of current reprints or older books newly acquired for distribution by another publisher). The column shall also occasionally include library science or other library related publications of other than a reference character.

Based on ethnographic data and a textual analysis, this chapter highlights the process of “therapization” of Buddhism in Western countries, with a specific emphasis on Tibetan Buddhism in France. Referring to the paradigm of “political economy of health”, as developed in recent medical anthropology, it attempts to explore the relationships between two concepts – economics and health – that had previously been considered separately, in the context of Western Buddhism. Further, this chapter's aim is to expose a potential application of theoretical economic models in an anthropological approach of Buddhist diffusion and appropriation in the West.

The purpose of the study is to propose a framework for understanding the dynamism of the human self-system from evolutionary and socio-psychological perspective. The study aims to help scholars interested to use an evolutionary lens for examining consumer behaviour.

Relying on the principle of self-cybernetics, the study proposed a general framework explaining the operating mechanism of human self-system. The proposed framework incorporates the socio-psychological and the evolutionary perspective of the human self-concept.

The framework may help consumer scholars to integrate socio-psychological and evolutionary theories to produce novel and testable hypotheses.

To the best of the authors’ knowledge, this is the first attempt to propose a framework based on the principle of cybernetics to facilitate the use of an evolutionary lens in consumer research.