Knowledge management and its impact on the management accountant

Research Report

Knowledge Management and Its Impact on the Management Accountant

Prof John S Edwards Dr Paul M Collier Dr Duncan Shaw Aston Business School, Aston University

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Knowledge management and its impact on the management accountant

Published on Jun 28, 2010

Chartered Institute of Management Accountants

The objective of this research study was to provide an extra dimension from which organisational knowledge could be viewed as a business asset, and a key driver of competitive advantage, when utilised. The researchers believed that a description of knowledge management processes, and the identification of metrics that support knowledge management, would also inform the practice of management accounting. It proposes that there is potential for management accountants to re-focus their view of 'strategic management accounting' to encompass the management of the knowledge resource that is held within organisations, but which is not routinely or effectively utilised.

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Knowledge management and its impact on the management accountant by Chartered Institute of Management Accountants - Issuu