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

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.