Journal of Accounting and Management Information Systems (JAMIS)

Comparative study of methods for design knowledge management systems, with application in financial – accounting domain

Supp/2006 ,   542-550


Keywords:   : Knowledge management, explicit knowledge, tacit knowledge, REX method, financial-accounting knowledge.

Knowledge Management constitutes for many companies a global and strategic step that has the scope of acquiring knowledge and expertise thru ought all their existence. It begin to be organize as a standalone activity, based on methods and techniques that enable identification, analyzing, organizing, maintaining, supplying and sharing knowledge (created in company). Over time, many methods for knowledge management were created: some specific for certain domain, others for general use. The existence of many methods brings in attention the problem of choosing the most adequate method for the application domain.
The scope of this comparative study is to identify the adequate method for management of explicit knowledge in financial-accounting domain. The model proposed is based on the knowledge management criteria (to allow identification, gathering, distributing the knowledge among company’s employees)and the specificity of financial –accounting activity(accounts operating, financial reports, procedures, experiences in domain).By applying this evaluation model to the business model of a company for cable communications (cable television, digital satellite television, broadband Internet), the result shows that for knowledge management is recommended REX method (Retour d'Experiences).