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Knowledge use, capitalisation and sharing in the audit and consultancy professions

✍ Scribed by Sophie Mignon; Corinne Janicot

Publisher
John Wiley and Sons
Year
2009
Tongue
English
Weight
137 KB
Volume
16
Category
Article
ISSN
1092-4604

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✦ Synopsis

Abstract

The introduction of knowledge management (KM) systems has become a key factor that potentially leads to competitive advantage. To take fully advantage of KM systems it is often necessary to make adjustments along a variety of dimensions to the organisations concerned. This paper proposes a KM model built around four factors: strategic; organisational; technical and informational; cultural and human. With special focus on the audit and consultancy profession, this paper identifies the respective influence of individual factors on the use and capitalisation of the knowledge contained in the KM system that is introduced into an organisation. The results show that use of the system is facilitated by technical and information systems (knowledge bases) developed as a significant part of the group's strategy and culture. However, despite organisational actions that focus o knowledge, knowledge capitalisation remains problematic, in large part, due to human and cultural reticence over sharing. Copyright Β© 2009 John Wiley & Sons, Ltd.

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