In this discussion, we reflect on the value given to knowledge in a businesscontext and deliberate a contrary philosophical perspective which does notconform to prevailing knowledge theory. We consider why, if knowledge iskey for business success and competitive advantage, the transfer ofknowledge within an organisation remains problematic. Whereby, if thecreation of knowledge before transfer is recognised is a significant factor indetermining a starting point for analogous scrutiny, then what makes thisfocal point so difficult to establish and measure?We therefore consider parallelism between agents who believe propositionsand the formal system that derives proposition. In doing so, we synthesisefrom current literature and research, the epistemic principal of ‘knowledge’,which underpins the understanding of the many congruent knowledgetransfer theories, in a business context. To do this we reflect on Lindströmand the epistemic states of Spohn, wherein, we can draw on descriptions ofconditional doxastic maps, as a natural extension of contemporary Kripkemodels. We conclude the epistemic principle of ‘knowledge’, whichunderpins the plausibility of comparisons between epistemicallydistinguishable knowledge transfer, must include perspectives and doyennesfrom a recognisable, not implied, value standpoint