本文以臺灣奧美廣告為例，探究知識如何跨越具體的地理疆界而傳達至其他地區。本研究主張符碼化知識與默示知識不應全然切割成全球與地方的對立，反而應從具體的經驗事實中去體認兩者互動的過程。因此，從廠商傳達其「所有權優勢」的立場來觀察跨界知識渠道的建立，再從中梳理其所涵納的元素與對應的機制，不失為紀錄知識流動中，地理張力之作用;也同時彰顯廠商反身性學習的歷程。本文指出建構跨界的知識渠道不同於在地的學習模式，其存在於跨國廠商刻意、系統性的制度配置之中，且所費不貲，其過程更彰顯廠商為一反身性學習之實體的具現。所以，需要區隔的是知識的學習型態因空間所造成的差異，而非知識本質上的二分方式。

This article examines the geography of economic knowledge through research of ‘Knowledge Transfer’ within Ogilvy & Mather in Taiwan, a multinational advertising agency. The paper questions the validity of fixing codified/tacit dimension of knowledge into a global/local dichotomy. Instead, we need to explore the dialectical process by observing the way a firm builds up the ‘Knowledge Pipelines’ for the advantage of ownership. The paper points out that constructing the ‘Knowledge Pipelines’ differs from the local learning model because it involves intentioned, systematic institutional arrangements in the multinational firm and costs a lot. However, these processes manifested the firm as a reflexive learning entity. Therefore, in studying the geography of economic knowledge, we should focus on the differences of learning models because of space, but not the differences of knowledge essence.