源自交易成本經濟學之組織治理論學者，嘗試將組織知識議題納入理論中，而發展出知識治理觀點。但其二大基本前提─理性資訊處理認知觀暨方法論個體主義─均面臨哲學與實務之爭議，進而衍生出解釋矛盾及邏輯兩難。同時亦導致跨層次闡釋、整合交易成本經濟學與知識基礎觀點之嘗試未竟全功。本文擬提出以活動為基礎架構之論述，紮深哲學基礎以確立活動在本體論暨認識論之地位，檢視以資訊處理認知模式為主之知識治理觀點，重新探討以活動為基礎之知識治理機制，最後提出豐實組織研究理論暨實務意涵之立論。

Governance theorists, rooted in transaction cost economics (TCE), tend to integrate the issues of knowledge-based views (KBV) into their theory development, and then knowledge governance approach (KGA) emerges. Since relying upon two underlying assumptions -rational information processing perspective and distinct microfoundations, KGA advocates have confronted with the challenge in respective of philosophical and practice issues. Relying on the explanation model advocated by James Coleman, KGA theorists face a dilemma of accepting methodological individualism or committing logical fallacies. Since the theoretical and practical foundations are not revisited through deliberating the underlying philosophy and addressing the arguable fundamental issues, the attempt at explaining organizational phenomena across different levels and integrating TCE and KBV has not succeeded yet. In this article, we attempt to provide an activity-based perspective (ABP) for some reorientation of the philosophical stands in organization studies, to build up the ontological and epistemological foundations of activity, and to situate the contextualized activities at the core of theoretical development. We, then, discuss issues of underlying philosophical positions and the theoretical reconstruction of knowledge governance, and finally conclude with implications of the new perspective for organization study.