Abstract
This discussion surrounds the dialectical methodology, underpinning the unity of knowledge, and discusses a differing perspective to knowledge and knowledge value from knowledge transfer practitioners, in a business context. It asks why, if knowledge is vital for business success and competitive advantage, the transfer of knowledge is rarely a simple unproblematic event (Argote et al. 2000). Further, that the creation of knowledge before transfer is recognised within literature as a significant factor in determining a starting point for analogous scrutiny. Under a premise of doxastic attitude, this discussion looks to synthesise from current literature and research the epistemic principal of ‘knowledge’, which underpins understanding congruent knowledge transfer theories and perspectives principals.