Organizational memory theory
That the five firms exhibit characteristics associated with differences in organizational mem Accounting Consultation Units: An Organizational Memory Analysis 687 ory.
We classified two firms (3 and 4) as discovering organizations, two firms (1 and 2) as on detained viewing organizations, and one firm (5) exhibits characteristics that are a mixture of both types. Then different organizational types, and organizational culture, result in differences in the ability of the ACUs to act as a source of organizational memory.
Limitation walk-throughs of actual consultations, examinations of archival data, physical inspection of resources), there is the possibility that actual practice may vary from the interview descriptions. Second,